23 the priest will compute its proportionate value in relation to the next year of Jubilee. The man must pay its value on the spot as something that is now holy to God, belonging to the Sanctuary.

Matthew Henry's Commentary on Leviticus 27:23

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.