Leviticus 27:31

31 If you want to buy back the LORD ’s tenth of the grain or fruit, you must pay its value, plus 20 percent.

Leviticus 27:31 Meaning and Commentary

Leviticus 27:31

And if a man, will redeem [ought] of his tithes
Of his own, and not his neighbour's, as Jarchi observes; for if he redeemed the tithes of his neighbour, but did not add a fifth part, which he was obliged to do if he redeemed his own, as follows:

he shall add thereunto the fifth [part] thereof;
besides giving the value for what part of his tithes he redeemed, he gave a fifth part of that sum over and above; as, supposing the tithe was worth fifty shillings, then he gave that, and ten shillings more, and so in proportion. The use of this redemption, as Jarchi suggests, was, that he might have liberty of eating it in any place: for he understands it of the second tithe, as before observed, and which was to be eaten at Jerusalem.

Leviticus 27:31 In-Context

29 No person specially set apart for destruction may be bought back. Such a person must be put to death.
30 “One-tenth of the produce of the land, whether grain from the fields or fruit from the trees, belongs to the LORD and must be set apart to him as holy.
31 If you want to buy back the LORD ’s tenth of the grain or fruit, you must pay its value, plus 20 percent.
32 Count off every tenth animal from your herds and flocks and set them apart for the LORD as holy.
33 You may not pick and choose between good and bad animals, and you may not substitute one for another. But if you do exchange one animal for another, then both the original animal and its substitute will be considered holy and cannot be bought back.”