Midras Imamat 27:26: Sifra & Sifrei Devarim

אַךְ־בְּכ֞וֹר אֲשֶׁר־יְבֻכַּ֤ר לַֽיהוָה֙ בִּבְהֵמָ֔ה לֹֽא־יַקְדִּ֥ישׁ אִ֖ישׁ אֹת֑וֹ אִם־שׁ֣וֹר אִם־שֶׂ֔ה לַֽיהוָ֖ה הֽוּא׃

Namun, anak sulung hewan, yang sebagai anak sulung sudah menjadi milik Yang Mahakekal, tidak boleh dikuduskan oleh siapa pun; baik lembu maupun domba, anak sulung itu adalah milik Yang Mahakekal.

Sifra

1) (Vayikra 27:26) ("But a first-born ["bechor"] which is a firstling ["asher yevukar"] to the L-rd among the beasts, a man shall not consecrate it [as a different offering]. Whether ox or lamb, it is the L-rd's.") If it were just written "a first-born … shall not consecrate," I might understand it as: a human first-born shall not make consecrations; it is, therefore, written ("a man shall not consecrate) it" (a first-born beast) — "it" you shall not consecrate, but a human first-born may make consecrations. But I still might understand it as: he (a human first-born) shall not consecrate it, but others may; it is, therefore, written "among the beasts" — It is a first-born beast that is being referred to (and not a first-born human being).
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Sifrei Devarim

R. Yishmael says: One verse (ours) says: "You shall consecrate," and another, (Vayikra 27:26) "you shall not consecrate"! You can consecrate it (a bechor) for its valuation to Temple maintenance; but you cannot consecrate it (as a different offering) to the altar. This tells me only of a bechor. Whence do I derive (the same for) all the offerings? From "in your cattle and in your sheep … you shall consecrate." Or, something which you learn as obtaining with one thing, you may learn as obtaining with all (similar) things, viz.: Just as a bechor is distinct in being a lower-order offering, and it is eaten for two days, and applies to cattle and sheep — so, (this obtains with) all that are thus characterized (i.e., with lower-order offerings). And whence do I derive (the same [i.e., that it is forbidden to shear or work with them]) for (other offerings which also obtain with cattle and sheep, such as) holy of holies, and individual and communal lower-order offerings? From "in your cattle and in your sheep … you shall consecrate." I might think that this (that they may not be shorn or worked with) applies also to consecrations for Temple maintenance; it is, therefore, written (Devarim 15:19) "the bechor." Was bechor not included in all offerings? Why was it thus singled out? To teach: Just as bechor is distinct in being an altar offering, etc. — to exclude Temple maintenance consecrations, which are not altar offerings.
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