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New Testament
Numbers 18:16-17
16When they are one month old, you must redeem them at the set redemption price, five shekels of silver, according to the sanctuary shekel, which weighs twenty gerahs.
17However, you may not redeem the firstborn of the cattle, sheep, or goats. They are set aside as holy. You will splash their blood on the altar and turn their fat into smoke as an offering made by fire, with a pleasing aroma to the Lord.