14 "If someone dedicates a house to the Lord, the priest will come to assess its value. The priest's assessment will be final, whether high or low. 15 If the person who dedicated the house wants to buy it back, he must pay the value set by the priest, plus 20Â percent. Then the house will again be his. 16 "If someone dedicates to the Lord a piece of his family property, its value will be assessed according to the amount of seed required to plant it-fifty shekels of silver for a field planted with five bushels of barley seed. 17 If the field is dedicated to the Lord in the Year of Jubilee, then the entire assessment will apply. 18 But if the field is dedicated after the Year of Jubilee, the priest will assess the land's value in proportion to the number of years left until the next Year of Jubilee. Its assessed value is reduced each year. 19 If the person who dedicated the field wants to buy it back, he must pay the value set by the priest, plus 20Â percent. Then the field will again be legally his. 20 But if he does not want to buy it back, and it is sold to someone else, the field can no longer be bought back. 21 When the field is released in the Year of Jubilee, it will be holy, a field specially set apart for the Lord . It will become the property of the priests. 22 "If someone dedicates to the Lord a field he has purchased but which is not part of his family property, 23 the priest will assess its value based on the number of years left until the next Year of Jubilee. On that day he must give the assessed value of the land as a sacred donation to the Lord . 24 In the Year of Jubilee the field must be returned to the person from whom he purchased it, the one who inherited it as family property. 25 (All the payments must be measured by the weight of the sanctuary shekel, which equals twenty gerahs.)
26 "You may not dedicate a firstborn animal to the Lord, for the firstborn of your cattle, sheep, and goats already belong to him. 27 However, you may buy back the firstborn of a ceremonially unclean animal by paying the priest's assessment of its worth, plus 20Â percent. If you do not buy it back, the priest will sell it at its assessed value. 28 "However, anything specially set apart for the Lord -whether a person, an animal, or family property-must never be sold or bought back. Anything devoted in this way has been set apart as holy, and it belongs to the Lord . 29 No person specially set apart for destruction may be bought back. Such a person must be put to death. 30 "One-tenth of the produce of the land, whether grain from the fields or fruit from the trees, belongs to the Lord and must be set apart to him as holy. 31 If you want to buy back the Lord 's tenth of the grain or fruit, you must pay its value, plus 20Â percent. 32 Count off every tenth animal from your herds and flocks and set them apart for the Lord as holy. 33 You may not pick and choose between good and bad animals, and you may not substitute one for another. But if you do exchange one animal for another, then both the original animal and its substitute will be considered holy and cannot be bought back." 34 These are the commands that the Lord gave through Moses on Mount Sinai for the Israelites.
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.