Leviticus 27:26-27
firstborn <01060> [the firstling. Heb. first born, etc.]
As these firstlings were the Lord's before, it would have been a solemn mockery to pretend to make them a matter of a singular vow; for they were already appointed, if clean, to be sacrificed.
Lord .................... Lord <03068> [which.]
add <03254> [and shall add.]
This was probably intended to prevent rash vows and covetous redemptions. The priest alone was to value the thing; and to whatever his valuation was, a fifth part must be added by him who wished to redeem it.