Leviticus 27:26

Only the firstling of the beasts. — Better, nevertheless the firstlings, &c, as this rendering also suits Leviticus 27:28, which begins with the same particle, and which is translated in the Authorised Version, “not withstanding.” Having laid down the regulations about the four classes of objects which may be vowed to the Lord — viz.: 1, persons (Leviticus 27:2); 2, animals (Leviticus 27:9); 3, houses (Leviticus 27:14); and 4, lands (Leviticus 27:16) — the legislator concludes by pointing out two exceptions to the rules about votive offerings hitherto discussed. The two classes of objects which are forbidden to be vowed are (1) the firstlings of beasts and (2) devoted things. The firstlings belonged already to the Lord by an express statute (Exodus 13:2). To vow, therefore, to the Lord that which was His own is a mockery.

Which should be the Lord’s firstling. — Rather, which is born as a firstling to the Lord, that is, one which, by virtue of its being a firstling, and by its very birth, is the property of the Lord.