14 "If a man dedicates his house to God, into the possession of the Sanctuary, the priest assesses its value, setting it either high or low. Whatever value the priest sets, that's what it is. 15 If the man wants to buy it back, he must add twenty percent to its price and then it's his again. 16 "If a man dedicates to God part of his family land, its value is to be set according to the amount of seed that is needed for it at the rate of fifty shekels of silver to six bushels of barley seed. 17 If he dedicates his field during the year of Jubilee, the set value stays. 18 But if he dedicates it after the Jubilee, the priest will compute the value according to the years left until the next Jubilee, reducing the value proportionately. 19 If the one dedicating it wants to buy it back, he must add twenty percent to its valuation, and then it's his again. 20 But if he doesn't redeem it or sells the field to someone else, it can never be bought back. 21 When the field is released in the Jubilee, it becomes holy to God, the possession of the Sanctuary, God's field. It goes into the hands of the priests. 22 "If a man dedicates to God a field he has bought, a field which is not part of the family land, 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. 24 In the year of Jubilee it goes back to its original owner, the man from whom he bought it. 25 The valuations will be reckoned by the Sanctuary shekel, at twenty gerahs to the shekel.
26 "No one is allowed to dedicate the firstborn of an animal; the firstborn, as firstborn, already belongs to God. No matter if it's cattle or sheep, it already belongs to God. 27 If it's one of the ritually unclean animals, he can buy it back at its assessed value by adding twenty percent to it. If he doesn't redeem it, it is to be sold at its assessed value. 28 "But nothing that a man irrevocably devotes to God from what belongs to him, whether human or animal or family land, may be either sold or bought back. Everything devoted is holy to the highest degree; it's God's inalienable property. 29 "No human who has been devoted to destruction can be redeemed. He must be put to death. 30 "A tenth of the land's produce, whether grain from the ground or fruit from the trees, is God's. It is holy to God. 31 If a man buys back any of the tenth he has given, he must add twenty percent to it. 32 A tenth of the entire herd and flock, every tenth animal that passes under the shepherd's rod, is holy to God. 33 He is not permitted to pick out the good from the bad or make a substitution. If he dishonestly makes a substitution, both animals, the original and the substitute, become the possession of the Sanctuary and cannot be redeemed." 34 These are the commandments that God gave to Moses on Mount Sinai for the People of Israel.
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.