Leviticus 27:26

However, a firstborn among animals, which as a firstborn belongs to the Lord, no man may consecrate it; whether ox or sheep, it is the Lord’s.

Exodus 13:2

Sanctify to Me every firstborn, the first offspring of every womb among the sons of Israel, both of man and beast; it belongs to Me.”

Exodus 13:12-13

you shall devote to the Lord the first offspring of every womb, and the first offspring of every beast that you own; the males belong to the Lord.

Exodus 22:30

You shall do the same with your oxen and with your sheep. It shall be with its mother seven days; on the eighth day you shall give it to Me.

Numbers 18:17

But the firstborn of an ox or the firstborn of a sheep or the firstborn of a goat, you shall not redeem; they are holy. You shall sprinkle their blood on the altar and shall offer up their fat in smoke as an offering by fire, for a soothing aroma to the Lord.

Deuteronomy 15:19

You shall consecrate to the Lord your God all the firstborn males that are born of your herd and of your flock; you shall not work with the firstborn of your herd, nor shear the firstborn of your flock.

Treasury of Scripture Knowledge

Summary

Only the firstling of the beasts, which should be the LORD'S firstling, no man shall sanctify it; whether it be ox, or sheep: it is the LORD'S.

Bible References

Which

Exodus 13:2
Sanctify to Me every firstborn, the first offspring of every womb among the sons of Israel, both of man and beast; it belongs to Me.”
Exodus 22:30
You shall do the same with your oxen and with your sheep. It shall be with its mother seven days; on the eighth day you shall give it to Me.
Numbers 18:17
But the firstborn of an ox or the firstborn of a sheep or the firstborn of a goat, you shall not redeem; they are holy. You shall sprinkle their blood on the altar and shall offer up their fat in smoke as an offering by fire, for a soothing aroma to the Lord.
Deuteronomy 15:19
You shall consecrate to the Lord your God all the firstborn males that are born of your herd and of your flock; you shall not work with the firstborn of your herd, nor shear the firstborn of your flock.