Leviticus 27:27-34

27 But if it is an unclean animal, it must be bought back. The payment will be its full value plus one-fifth more. If it is not bought back, it must be sold at the value given it.
28 "However, everything dedicated to the LORD for destruction--a person, an animal, or a field that belongs to you--must not be sold or bought back. Everything dedicated in that way is very holy. It belongs to the LORD.
29 People dedicated this way cannot be bought back. They must be put to death.
30 "One-tenth of what comes from the land, whether grain or fruit, is holy and belongs to the LORD.
31 If you buy back any part of it, you must add one-fifth more to it.
32 Every tenth head of cattle or sheep that you counted is holy and belongs to the LORD.
33 You must not look to see if it is good or bad or exchange it. But if you do exchange it, both the first animal and its substitute will be holy. They cannot be bought back."
34 These are the commands the LORD gave Moses on Mount Sinai for the Israelites.

Leviticus 27:27-34 Meaning and Commentary

INTRODUCTION TO LEVEITICUS 27

This chapter contains various laws concerning vows made unto the Lord, whether of persons whose estimation was to be made by the priest, according to their age, sex, and condition, Le 26:1-8; or of beasts, clean and unclean, good or bad, Le 26:9-13; or of houses, fields, and lands, the estimation of which was to be according to its seed, and the time of its being set apart, whether from or after the year of jubilee, and the number of years to it, Le 26:14-25; with this exception to the above laws, that no firstling of the Lord's might be sanctified, and if an unclean beast it might be redeemed, but nothing devoted to the Lord, whether of man, beast, or field, might be sold or redeemed, Le 26:26-29; and the chapter is concluded with some laws concerning the redemption or change of tithes, what might or what might not be redeemed or changed, Le 26:30-34;

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