G‑d then instructed Moses regarding the special laws that apply to firstborn animals and to every tenth animal that is born.
Answering G‑d’s Call
אַךְ בְּכוֹר אֲשֶׁר יְבֻכַּר לַה' בִּבְהֵמָה לֹא יַקְדִּישׁ אִישׁ אֹתוֹ . . . לה' הוּא: (ויקרא כז:כו)
[G‑d instructed Moses to tell the Jewish people,] “No man may consecrate a firstborn animal [as any other type of sacrifice] . . . since it must be for G‑d.” Leviticus 27:26

The final two topics in this section of the Torah are what must be done with our firstborn animals and with one tenth of our animals in general. Firstborn animals must be offered up as sacrifices (the priests are given part of their flesh to eat); tithed animals must be eaten in Jerusalem by their owners. These two commandments reflect the two complementary facets of the institution of sacrifices: sanctifying the world and sanctifying ourselves.

As such, these two commandments form a fitting conclusion to the Book of Leviticus, the book in which we hear G‑d calling out to us, challenging us to live life in full awareness of our innate potential as G‑d’s chosen people. By so doing, we transform ourselves into “a kingdom of priests,” sanctifying mundane reality. In this way, we fulfill the purpose of Creation: making the world into G‑d’s true home.1