Related for Arakhin 8:7
מַחֲרִים אָדָם אֶת קָדָשָׁיו, בֵּין קָדְשֵׁי קָדָשִׁים וּבֵין קָדָשִׁים קַלִּים. אִם נֶדֶר, נוֹתֵן אֶת הַדָּמִים. אִם נְדָבָה, נוֹתֵן אֶת טוֹבָתוֹ. שׁוֹר זֶה עוֹלָה, אוֹמְדִים כַּמָּה אָדָם רוֹצֶה לִתֵּן בְּשׁוֹר זֶה לְהַעֲלוֹתוֹ עוֹלָה, שֶׁאֵינוֹ רַשַּׁאי. הַבְּכוֹר, בֵּין תָּמִים בֵּין בַּעַל מוּם, מַחֲרִימִין אוֹתוֹ. כֵּיצַד פּוֹדִין אוֹתוֹ. הַפּוֹדִין אוֹמְדִים כַּמָּה אָדָם רוֹצֶה לִתֵּן בִּבְכוֹר זֶה, לִתְּנוֹ לְבֶן בִּתּוֹ אוֹ לְבֶן אֲחוֹתוֹ. רַבִּי יִשְׁמָעֵאל אוֹמֵר, כָּתוּב אֶחָד אוֹמֵר תַּקְדִּישׁ, וְכָתוּב אֶחָד אוֹמֵר אַל תַּקְדִּישׁ. אִי אֶפְשָׁר לוֹמַר תַּקְדִּישׁ, שֶׁכְּבָר נֶאֱמַר אַל תַּקְדִּישׁ, וְאִי אֶפְשָׁר לוֹמַר אַל תַּקְדִּישׁ, שֶׁכְּבָר נֶאֱמַר תַּקְדִּישׁ. אֱמוֹר מֵעַתָּה, מַקְדִּישׁוֹ אַתָּה הֶקְדֵּשׁ עִלּוּי, וְאֵין אַתָּה מַקְדִּישׁוֹ הֶקְדֵּשׁ מִזְבֵּחַ:
A man may proscribe his holy things, whether they are <i>kodshai kodashim</i> or <i>kodashim kalim</i>. If [they had been] consecrated as a vow, he must give their value, if as a freewill-offering, he must give what it is worth to him. [If he said:] “Let this ox be an <i>olah</i>,” one estimates how much a man would pay for the ox to offer it as an <i>olah</i>, which he was not obliged [to offer]. A first-born, whether unblemished or blemished, may be proscribed. How can it be redeemed? They estimate what a man would give for this first-born in order to give it to the son of his daughter or to the son of his sister. Rabbi Ishmael says: one verse says, [All first-born males] you shall sanctify,” (Deuteronomy 15:19) and another verse says: [“The first-borns among beasts] no man shall sanctify it” (Leviticus 27:26). It is impossible to say: “You shall sanctify,” since it was said already: “No man shall sanctify,” and it is impossible to say: “No man shall sanctify,” since it is also said: “You shall sanctify”? Therefore resolve [thus]: you may sanctify it by consecrating its value [to the owner], but you may not sanctify it by consecrating it to the altar.