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.
Matthew Henry's Commentary on Leviticus 27:28-32
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.