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es'-ti-mat, es-ti-ma'-shun (`arakh, `erekh):
These words, meaning "to set in order," "valuation," are used in connection with the priestly services in
Leviticus 5:15,18; 6:6; 27:14, and frequently; Numbers 18:16.
Orr, James, M.A., D.D. General Editor. "Entry for 'ESTIMATE; ESTIMATION'". "International Standard Bible Encyclopedia". 1915.