Numbers 18:17,18 But the firstling of a cow, or the firstling of a sheep, or the firstling of a goat, you shall not redeem; they are holy: you shall sprinkle their blood on the altar, and shall burn their fat for an offering made by fire, for a sweet smell to the LORD. Torrey's Topical Textbook
Exodus 13:12,13 That you shall set apart to the LORD all that opens the matrix, and every firstling that comes of a beast which you have; the males shall be the LORD's. Torrey's Topical Textbook