Midrasch zu Dewarim 12:11

4) (Vayikra 27:33) ("He shall not discriminate between good and bad, and he shall not substitute for it; and if he did substitute for it, then it and its substitute shall be holy. It shall not be redeemed.") Because it is written (Devarim 12:11) "and all the choicest of your vows," I might think that he should "spy out" (his flock) and pick out the choicest (for ma'aser); it is, therefore, written "he shall not discriminate between good and bad." "and he shall not substitute for it": If he did, he receives forty lashes. "if substitute he shall substitute": to include his wife. "and if substitute he shall substitute": to include his heir. "then it and its substitute shall be holy. It shall not be redeemed": About a bechor it is written (Bamidbar 18:17) "you shall not redeem," (but) it is sold, when whole, alive. And when blemished, (it is sold) alive or slaughtered; but (it is) not (sold) slaughtered when whole. And about ma'aser it is written (here) "It shall not be redeemed." And it is not to be sold neither alive nor slaughtered; nor whole nor blemished.

(Devarim 12:11) "then the place that the L-rd your G-d shall choose to repose His name therein, there shall you bring … your burnt-offerings": both individual and communal burnt-offerings. "and your sacrifices": sacrifices of individual peace-offerings and of communal burnt-offerings.