Rujukan Mishnah untuk Imamat 27:26: Mishnah Arakhin

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.

Mishnah Arakhin

A man may proscribe his holy things, whether they are most holy things or less holy things. If [they had been] consecrated as a vow, he must give their value, if as a freewill-offering, he must give what it is worth to him. [If he said:] “Let this ox be an olah,” one estimates how much a man would pay for the ox to offer it as an olah, which he was not obliged [to offer]. A first-born, whether unblemished or blemished, may be proscribed. How can it be redeemed? They estimate what a man would give for this first-born in order to give it to the son of his daughter or to the son of his sister. Rabbi Ishmael says: one verse says, [All first-born males] you shall sanctify,” (Deuteronomy 15:19) and another verse says: [“The first-borns among beasts] no man shall sanctify it” (Leviticus 27:26). It is impossible to say: “You shall sanctify,” since it was said already: “No man shall sanctify,” and it is impossible to say: “No man shall sanctify,” since it is also said: “You shall sanctify”? Therefore resolve [thus]: you may sanctify it by consecrating its value [to the owner], but you may not sanctify it by consecrating it to the altar.
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