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.
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.