14 “‘When a man dedicates his house to be holy to Yahweh, then the priest shall evaluate it, whether it is good or bad: as the priest shall evaluate it, so shall it stand. 15 If he who dedicates it will redeem his house, then he shall add the fifth part of the money of your valuation to it, and it shall be his. 16 “‘If a man dedicates to Yahweh part of the field of his possession, then your valuation shall be according to the seed for it: the sowing of a homer [1] of barley 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 according to the years that remain to the Year of Jubilee; and an abatement shall be made from your valuation. 19 If he who dedicated the field will indeed redeem it, then he shall add the fifth part of the money of your valuation to it, and it shall remain his. 20 If he will not redeem the field, or if he has sold the field to another man, it shall not be redeemed any more; 21 but the field, when it goes out in the Jubilee, shall be holy to Yahweh, as a field devoted; it shall be owned by the priests. 22 “‘If he dedicates to Yahweh a field which he has bought, which is not of 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 thing to Yahweh. 24 In the Year of Jubilee the field shall return to him from whom it was bought, even to him to whom the possession of the land belongs. 25 All your valuations shall be according to the shekel of the sanctuary: twenty gerahs to the shekel.
26 “‘Only the firstborn among animals, which is made a firstborn to Yahweh, no man may dedicate it; whether an ox or sheep, it is Yahweh’s. 27 If it is an unclean animal, then he shall buy it back according to your valuation, and shall add to it the fifth part of it: or if it isn’t redeemed, then it shall be sold according to your valuation. 28 “‘Notwithstanding, no devoted thing, that a man shall devote to Yahweh of all that he has, whether of man or animal, or of the field of his possession, shall be sold or redeemed: every devoted thing is most holy to Yahweh. 29 “‘No one devoted, who shall be devoted from among men, shall be ransomed; he shall surely be put to death. 30 “‘All the tithe of the land, whether of the seed of the land or of the fruit of the trees, is Yahweh’s. It is holy to Yahweh. 31 If a man redeems anything of his tithe, he shall add a fifth part to it. 32 All the tithe of the herds or the flocks, whatever passes under the rod, the tenth shall be holy to Yahweh. 33 He shall not search whether it is good or bad, neither shall he change it: and if he changes it at all, then both it and that for which it is changed shall be holy. It shall not be redeemed.’” 34 These are the commandments which Yahweh 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.