Leviticus 27:21-31

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.

Leviticus 27:21-31 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;

New Revised Standard Version Bible, copyright 1989, Division of Christian Education of the National Council of the Churches of Christ in the United States of America. Used by permission. All rights reserved.