28 " 'But nothing that a person owns and devotes[1] to the Lord-whether a human being or an animal or family land-may be sold or redeemed; everything so devoted is most holy to the Lord. 29 " 'No person devoted to destruction[2] may be ransomed; they are to be put to death. 30 " 'A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the Lord; it is holy to the Lord. 31 Whoever would redeem any of their tithe must add a fifth of the value to it. 32 Every tithe of the herd and flock-every tenth animal that passes under the shepherd's rod-will be holy to the Lord.

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.