Mesorat%20hashas for Bekhorot 27:12

ולדן וחלבן מותר כו':

is because they were redeemed, but if they were not redeemed, they would have been exempt from [the law of] the firstling and from the [priestly] gifts, for [the Mishnah] holds that the consecration of an object consecrated for its value sets aside [the law of] the firstling and the duty of the [priestly] gifts.

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