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 .' "
Matthew Henry's Commentary on Leviticus 27:26-33
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.