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Leviticus 27:28

Notwithstanding no devoted thing, that a man shall devote unto the LORD of all that he hath, both of man and beast, and of the field of his possession, shall be sold or redeemed: every devoted thing is most holy unto the LORD.

Matthew 15:5

But ye say, Whosoever shall say to his father or his mother, It is a gift, by whatsoever thou mightest be profited by me;