Reference for Bekhorot 8:8

אֵין פּוֹדִין לֹא בַעֲבָדִים, וְלֹא בִשְׁטָרוֹת, וְלֹא בְקַרְקָעוֹת, וְלֹא בְהֶקְדֵּשׁוֹת. כָּתַב לַכֹּהֵן שֶׁהוּא חַיָּב לוֹ חָמֵשׁ סְלָעִים, חַיָּב לִתֵּן לוֹ וּבְנוֹ אֵינוֹ פָדוּי, לְפִיכָךְ אִם רָצָה הַכֹּהֵן לִתֵּן לוֹ מַתָּנָה, רַשַּׁאי. הַמַּפְרִישׁ פִּדְיוֹן בְּנוֹ וְאָבַד, חַיָּב בְּאַחֲרָיוּתוֹ, שֶׁנֶּאֱמַר (במדבר יח), יִהְיֶה לָּךְ וּפָדֹה תִפְדֶּה:

We do not redeem [a firstborn person using] slaves or documents or property [nor do we use them to redeem] sanctified items. If he wrote to a priest that he owes him five <i>selaim</i>, he must give them to him, but his son is not redeemed - therefore, if the priest wants to return [the money] to him as a gift he is permitted. If one set aside money for the redemption of his son and it was lost - he is obligated to replace it as it says (Numbers 18) "It [the firstborn] shall be yours" [until] "you shall surely redeem".

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