14 And if a man has given his house as holy to the Lord, then the priest will put a value on it, if it is good or bad; as the priest gives decision so will the value be fixed. 15 And if the owner has a desire to get back his house, let him give a fifth more than your value, and it will be his. 16 And if a man gives to the Lord part of the field which is his property, then let your value be in relation to the seed which is planted in it; a measure of barley grain will be valued at fifty shekels of silver. 17 If he gives his field from the year of Jubilee, the value will be fixed by your decision. 18 But if he gives his field after the year of Jubilee, the amount of the money will be worked out by the priest in relation to the number of years till the coming year of Jubilee, and the necessary amount will be taken off your value. 19 And if the man who has given the field has a desire to get it back, let him give a fifth more than the price at which it was valued and it will be his. 20 But if he has no desire to get it back, or if he has given it for a price to another man, it may not be got back again. 21 But the field, when it becomes free at the year of Jubilee, will be holy to the Lord, as a field given under oath: it will be the property of the priest. 22 And if a man gives to the Lord a field which he has got for money from another, which is not part of his heritage; 23 Then the value fixed by you up to the year of Jubilee will be worked out for him by the priest, and in that day he will give the amount of your value as holy to the Lord. 24 In the year of Jubilee the field will go back to him from whom he got it, that is, to him whose heritage it was. 25 And let all your values be based on the shekel of the holy place, that is, twenty gerahs to the shekel.
26 But a man may not give by oath to the Lord the first-fruits of cattle which are offered to the Lord: if it is an ox or a sheep it is the Lord's. 27 And if it is an unclean beast, then the owner of it may give money to get it back, in agreement with the value fixed by you, by giving a fifth more; or if it is not taken back, let it be given for money in agreement with your valuing. 28 But nothing which a man has given completely to the Lord, out of all his property, of man or beast, or of the land which is his heritage, may be given away or got back in exchange for money; anything completely given is most holy to the Lord. 29 Any man given completely to the Lord may not be got back: he is certainly to be put to death. 30 And every tenth part of the land, of the seed planted, or of the fruit of trees, is holy to the Lord. 31 And if a man has a desire to get back any of the tenth part which he has given, let him give a fifth more. 32 And a tenth part of the herd and of the flock, whatever goes under the rod of the valuer, will be holy to the Lord. 33 He may not make search to see if it is good or bad, or make any changes in it; and if he makes exchange of it for another, the two will be holy; he will not get them back again. 34 These are the orders which the Lord gave to Moses for the children of Israel in Mount Sinai.
Matthew Henry's Commentary on Leviticus 27:14-34
Commentary on Leviticus 27:14-25
(Read Leviticus 27:14-25)
Our houses, lands, cattle, and all our substance, must be used to the glory of God. It is acceptable to him that a portion be given to support his worship, and to promote his cause. But God would not approve such a degree of zeal as ruined a man's family.
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.