14 'And when a man dedicates his house to be holy to the Lord, then the priest shall set a value for it, whether it is good or bad; as the priest values it, so it shall stand. 15 If he who dedicated it wants to redeem his house, then he must add one-fifth of the money of your valuation to it, and it shall be his. 16 'If a man dedicates to the Lord part of a field of his possession, then your valuation shall be according to the seed for it. A homer of barley seed shall be valued at fifty shekels of silver. 17 If he dedicates his field from the Year of Jubilee, according to your valuation it shall stand. 18 But if he dedicates his field after the Jubilee, then the priest shall reckon to him the money due according to the years that remain till the Year of Jubilee, and it shall be deducted from your valuation. 19 And if he who dedicates the field ever wishes to redeem it, then he must add one-fifth of the money of your valuation to it, and it shall belong to him. 20 But if he does not want to redeem the field, or if he has sold the field to another man, it shall not be redeemed anymore; 21 but the field, when it is released in the Jubilee, shall be holy to the Lord, as a devoted field; it shall be the possession of the priest. 22 And if a man dedicates to the Lord a field which he has bought, which is not the field of his possession, 23 then the priest shall reckon to him the worth of your valuation, up to the Year of Jubilee, and he shall give your valuation on that day as a holy offering to the Lord. 24 In the Year of Jubilee the field shall return to him from whom it was bought, to the one who owned the land as a possession. 25 And all your valuations shall be according to the shekel of the sanctuary: twenty gerahs to the shekel.
26 'But the firstborn of the animals, which should be the Lord's firstborn, no man shall dedicate; whether it is an ox or sheep, it is the Lord's. 27 And if it is an unclean animal, then he shall redeem it according to your valuation, and shall add one-fifth to it; or if it is not redeemed, then it shall be sold according to your valuation. 28 'Nevertheless no devoted offering that a man may devote to the Lord of all that he has, both man and beast, or the field of his possession, shall be sold or redeemed; every devoted offering is most holy to the Lord. 29 No person under the ban, who may become doomed to destruction among men, shall be redeemed, but shall surely be put to death. 30 And all the tithe of the land, whether 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 a man wants at all to redeem any of his tithes, he shall add one-fifth to it. 32 And concerning the tithe of the herd or the flock, of whatever passes under the rod, the tenth one shall be holy to the Lord. 33 He shall not inquire whether it is good or bad, nor shall he exchange it; and if he exchanges it at all, then both it and the one exchanged for it shall be holy; it shall not be redeemed.' " 34 These are the commandments which the Lord commanded Moses for the children of Israel on 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.