14 If a person consecrates a house to the Lord, the priest shall assess it: whether good or bad, as the priest assesses it, so it shall stand. 15 And if the one who consecrates the house wishes to redeem it, one-fifth shall be added to its assessed value, and it shall revert to the original owner. 16 If a person consecrates to the Lord any inherited landholding, its assessment shall be in accordance with its seed requirements: fifty shekels of silver to a homer of barley seed. 17 If the person consecrates the field as of the year of jubilee, that assessment shall stand; 18 but if the field is consecrated after the jubilee, the priest shall compute the price for it according to the years that remain until the year of jubilee, and the assessment shall be reduced. 19 And if the one who consecrates the field wishes to redeem it, then one-fifth shall be added to its assessed value, and it shall revert to the original owner; 20 but if the field is not redeemed, or if it has been sold to someone else, it shall no longer be redeemable. 21 But when the field is released in the jubilee, it shall be holy to the Lord as a devoted field; it becomes the priest's holding. 22 If someone consecrates to the Lord a field that has been purchased, which is not a part of the inherited landholding, 23 the priest shall compute for it the proportionate assessment up to the year of jubilee, and the assessment shall be paid as of that day, a sacred donation to the Lord. 24 In the year of jubilee the field shall return to the one from whom it was bought, whose holding the land is. 25 All assessments shall be by the sanctuary shekel: twenty gerahs shall make a shekel.
26 A firstling of animals, however, which as a firstling belongs to the Lord, cannot be consecrated by anyone; whether ox or sheep, it is the Lord's. 27 If it is an unclean animal, it shall be ransomed at its assessment, with one-fifth added; if it is not redeemed, it shall be sold at its assessment. 28 Nothing that a person owns that has been devoted to destruction for the Lord, be it human or animal, or inherited landholding, may be sold or redeemed; every devoted thing is most holy to the Lord. 29 No human beings who have been devoted to destruction can be ransomed; they shall be put to death. 30 All tithes from the land, whether the seed from the ground or the fruit from the tree, are the Lord's; they are holy to the Lord. 31 If persons wish to redeem any of their tithes, they must add one-fifth to them. 32 All tithes of herd and flock, every tenth one that passes under the shepherd's staff, shall be holy to the Lord. 33 Let no one inquire whether it is good or bad, or make substitution for it; if one makes substitution for it, then both it and the substitute shall be holy and cannot be redeemed. 34 These are the commandments that the Lord gave to Moses for the people 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.