14 "When a man dedicates his house as a holy gift to the Lord, the priest shall value it as either good or bad; as the priest values it, so it shall stand. 15 And if the donor wishes to redeem his house, he shall add a fifth to the valuation price, and it shall be his. 16 "If a man dedicates to the Lord part of the land that is his possession, then the valuation shall be in proportion to its seed. A homer[1] of barley seed shall be valued at fifty shekels of silver. 17 If he dedicates his field from the year of jubilee, the valuation shall stand, 18 but if he dedicates his field after the jubilee, then the priest shall calculate the price according to the years that remain until the year of jubilee, and a deduction shall be made from the valuation. 19 And if he who dedicates the field wishes to redeem it, then he shall add a fifth to its valuation price, and it shall remain his. 20 But if he does not wish to redeem the field, or if he has sold the field to another man, it shall not be redeemed anymore. 21 But the field, when it is released in the jubilee, shall be a holy gift to the Lord, like a field that has been devoted. The priest shall be in possession of it. 22 If he dedicates to the Lord a field that he has bought, which is not a part of his possession, 23 then the priest shall calculate the amount of the valuation for it up to the year of jubilee, and the man shall give the valuation on that day as a holy gift to the Lord. 24 In the year of jubilee the field shall return to him from whom it was bought, to whom the land belongs as a possession. 25 Every valuation shall be according to the shekel of the sanctuary: twenty gerahs[2] shall make a shekel.
26 "But a firstborn of animals, which as a firstborn belongs to the Lord, no man may dedicate; whether ox or sheep, it is the Lord's. 27 And if it is an unclean animal, then he shall buy it back at the valuation, and add a fifth to it; or, if it is not redeemed, it shall be sold at the valuation. 28 "But no devoted thing that a man devotes to the Lord, of anything that he has, whether man or beast, or of his inherited field, shall be sold or redeemed; every devoted thing is most holy to the Lord. 29 No one devoted, who is to be devoted for destruction[3] from mankind, shall be ransomed; he shall surely be put to death. 30 "Every tithe of the land, whether of the seed of the land or of the fruit of the trees, is the Lord's; it is holy to the Lord. 31 If a man wishes to redeem some of his tithe, he shall add a fifth to it. 32 And every tithe of herds and flocks, every tenth animal of all that pass under the herdsman's staff, shall be holy to the Lord. 33 One shall not differentiate between good or bad, neither shall he make a substitute for it; and if he does substitute for it, then both it and the substitute shall be holy; it shall not be redeemed." 34 These are the commandments that the Lord commanded Moses for the people of Israel on 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.