레위기 27:26 미슈나 참조: 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.