14 And when any one halloweth his house, that it may be holy to Jehovah, the priest shall value it, [judging] between good and bad: as the priest shall value it, so shall it stand. 15 And if he that halloweth it will redeem his house, he shall add the fifth of the money of thy valuation unto it, and it shall be his. 16 And if a man hallow to Jehovah [part] of a field of his possession, thy valuation shall be according to what may be sown in it: the homer of barley seed at fifty shekels of silver. 17 If he hallow his field from the year of jubilee, according to thy valuation shall it stand; 18 but if he hallow his field after the jubilee, then the priest shall reckon unto him the money according to the years that remain, until the year of the jubilee; and there shall be a reduction from thy valuation. 19 And if he that hallowed the field will in any wise redeem it, he shall add the fifth of the money of thy valuation unto it, and it shall be assured to him; 20 but if he do not redeem the field, or if he sell the field to another man, it cannot be redeemed any more; 21 and the field, when it goeth out in the jubilee, shall be holy to Jehovah, as a field devoted; the possession thereof shall be the priest's. 22 And if he hallow to Jehovah a field that he hath bought, which is not of the fields of his possession, 23 the priest shall reckon unto him the amount of thy valuation, unto the year of the jubilee; and he shall give thy valuation on that day, [as] holy to Jehovah. 24 In the year of the jubilee the field shall return unto him of whom it was bought—to him to whom the land belonged. 25 And all thy valuation shall be according to the shekel of the sanctuary: twenty gerahs shall be the shekel.
26 Only the firstling which is offered as firstling to Jehovah among the cattle, that shall no man hallow, whether it be ox or sheep; it is Jehovah's. 27 But if it be of an unclean beast, then he shall ransom it according to thy valuation, and shall add a fifth of it thereto; and if it be not redeemed, it shall be sold according to thy valuation. 28 Notwithstanding, no devoted thing that a man hath devoted to Jehovah of all that he hath, of man or beast, or of the field of his possession, shall be sold or redeemed: every devoted thing is most holy to Jehovah. 29 Nothing devoted, which shall be devoted from among men, shall be ransomed: it shall certainly be put to death. 30 And as to every tithe of the land, of the seed of the land, and of the fruit of the tree, it is Jehovah's: it is holy to Jehovah. 31 And if any one will at all redeem of his tithes, he shall add thereto the fifth thereof. 32 And as to every tithe of the herd, or of the flock, of whatever passeth under the rod, the tenth shall be holy to Jehovah. 33 He shall not search whether it be good or bad, neither shall he change it; and if he change it at all, then both it and the exchange thereof shall be holy; it shall not be redeemed. 34 These are the commandments which Jehovah commanded Moses for the children of Israel upon 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.