Tanach · Rishonim on Tanach · Ibn Ezra · Torah

Ibn Ezra on Leviticus 27:27/אבן עזרא על ויקרא כ״ז:כ״ז

אואם בבהמה הטמאה ופדה בערכך. הבכור עם התוספות חמישית בעבור שהקדישו גם יתן שה כי כן כתוב אם לא יקדישנו ונמכר. ופטר חמור. בערך גם השה יתן ורבים אומרים לא כן:
1AND IF IT BE OF AN UNCLEAN BEAST. The first-born,80 along with the addition of a fifth of its value because he sanctified it.81 He shall also give a lamb,82 for Scripture so writes.83 (Ex. 13:13). According to I.E. the same law that governs the first-born of an ass applies to all first-born of beasts, which are dedicated to God (Weiser). If he does not sanctify the first-born,84 it may be sold.85 The first-born of an ass shall be exchanged in accordance with its valuation.86 He shall similarly give the sheep.87. Many say that it is not so.88 102a. Also see Rashi and Ramban.