30 'Thus all the tithe of the land , of the seed of the land or of the fruit of the tree , is the Lord'S ; it is holy to the Lord . 31 'If , therefore, a man wishes to redeem part of his tithe , he shall add to it one-fifth of it. 32 'For every tenth part of herd or flock , whatever e passes under the rod , the tenth one shall be holy to the Lord . 33 ' He is not to be concerned whether it is good or bad , nor shall he exchange it; or if he does exchange it, then both it and its substitute shall become holy . It shall not be redeemed .' " 34 These are the commandments which the Lord commanded Moses for the sons of Israel at Mount Sinai .

Matthew Henry's Commentary on Leviticus 27:30-34

Commentary on Leviticus 27:26-33

(Read Leviticus 27:26-33)

Things or persons devoted, are distinguished from things or persons that were only sanctified. Devoted things were most holy to the Lord, and could neither be taken back nor applied to other purposes. Whatever productions they had the benefit, God must be honoured with the tenth of, if it could be applied. Thus they acknowledge God to be the Owner of their land, the Giver of its fruits, and themselves to be his tenants, and dependants upon him. Thus they gave him thanks for the plenty they enjoyed, and besought his favour in the continuance of it. We are taught to honour the Lord with our substance.

Commentary on Leviticus 27:34

(Read Leviticus 27:34)

The last verse seems to have reference to this whole book. Many of the precepts in it are moral, and always binding; others are ceremonial, and peculiar to the Jewish nation; yet they have a spiritual meaning, and so teach us; for unto us, by these institutions, is the gospel preached, as well as unto them, Hebrews 4:2. The doctrine of reconciliation to God by a Mediator, is not clouded with the smoke of burning sacrifice, but cleared by the knowledge of Christ and him crucified. We are under the sweet and easy institutions of the gospel, which pronounces those true worshippers, who worship the Father in spirit and truth, by Christ only, and in his name. Yet, let us not think, because we are not tied to the ceremonial rites and oblations, that a little care, time, and expense, will serve to honour God with. Having boldness to enter into the holiest by the blood of Jesus, let us draw near with a true heart, and in full assurance of faith, worshipping God with the more cheerfulness and humble confidence, still saying, BLESSED BE GOD FOR JESUS CHRIST.