14 'Now if a man consecrates his house as holy to the Lord , then the priest shall value it as either good or bad ; as the priest values it, so it shall stand . 15 'Yet if the one who consecrates it should wish to redeem his house , then he shall add one-fifth of your valuation price to it, so that it may be his. 16 'Again, if a man consecrates to the Lord part of the fields of his own property , then your valuation shall be proportionate to the seed needed for it: a homer of barley seed at fifty shekels of silver . 17 'If he consecrates his field as of the year of jubilee , according to your valuation it shall stand . 18 'If he consecrates his field after the jubilee , however, then the priest shall calculate the price for him proportionate to the years that are left until the year of jubilee ; and it shall be deducted from your valuation . 19 'If the one who consecrates it should ever wish to redeem the field , then he shall add one-fifth of your valuation price to it, so that it may pass to him. 20 'Yet if he will not redeem the field , but has sold the field to another man , it may no longer be redeemed ; 21 and when it reverts in the jubilee , the field shall be holy to the Lord , like a field set apart ; it shall be for the priest as his property . 22 'Or if he consecrates to the Lord a field which he has bought , which is not a part of the field of his own property , 23 then the priest shall calculate for him the amount of your valuation up to the year of jubilee ; and he shall on that day give your valuation as holy to the Lord . 24 'In the year of jubilee the field shall return to the one from whom he bought it, to whom the possession of the land belongs. 25 'Every valuation of yours, moreover, shall be after the shekel of the sanctuary . The shekel shall be twenty gerahs .

26 ' However , a firstborn among animals , which as a firstborn belongs to the Lord , no man may consecrate it; whether ox or sheep , it is the Lord'S . 27 'But if it is among the unclean animals , then he shall redeem it according to your valuation and add to it one-fifth of it; and if it is not redeemed , then it shall be sold according to your valuation . 28 'Nevertheless , anything which a man sets apart to the Lord out of all that he has, of man or animal or of the fields of his own property , shall not be sold or redeemed . Anything devoted to destruction is most holy to the Lord . 29 'No e one who may have been set apart among men shall be ransomed ; he shall surely be put to death . 30 'Thus all the tithe of the land , of the seed of the land or of the fruit of the tree , is the Lord'S ; it is holy to the Lord . 31 'If , therefore, a man wishes to redeem part of his tithe , he shall add to it one-fifth of it. 32 'For every tenth part of herd or flock , whatever e passes under the rod , the tenth one shall be holy to the Lord . 33 ' He is not to be concerned whether it is good or bad , nor shall he exchange it; or if he does exchange it, then both it and its substitute shall become holy . It shall not be redeemed .' " 34 These are the commandments which the Lord commanded Moses for the sons of Israel at 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.