Leviticus 27:21-31

21 but the field, when it goes out in the jubilee, shall be holy unto the LORD, as a field of anathema; the possession thereof shall be the priest’s.
22 And if anyone sanctifies unto the LORD a field which he has bought, which is not of the fields of his inheritance,
23 then the priest shall reckon unto him the worth of thy estimation until the year of the jubilee; and that day he shall give thy assigned price, as a holy thing unto the LORD.
24 In the year of the jubilee the field shall return unto the one of whom it was bought, unto whom the inheritance of the land did belong.
25 And all thy values shall be according to the shekel of the sanctuary; twenty gerahs shall be the shekel.
26 But the firstborn of the animals, which because it is firstborn belongs to the LORD, no one shall sanctify it; whether it is ox or sheep, it is the LORD’s.
27 And if it is of an unclean beast, it shall be ransomed according to thy estimation, and they shall add a fifth part unto it; or if it is not redeemed, then it shall be sold according to thy estimation.
28 But no anathema, that anyone shall devote unto the LORD of all that they have of men and animals and of the fields of his possession, shall be sold or redeemed. All anathema is most holy unto the LORD.
29 Any anathema of men which is devoted shall not be ransomed, but shall surely be put to death.
30 And all the tithes of the land, whether of the seed of the land or of the fruit of the tree, is the LORD’s; it is holiness unto the LORD.
31 And if anyone desires to redeem anything of his tithes, he shall add thereto the fifth part thereof.

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;

The Jubilee Bible (from the Scriptures of the Reformation), edited by Russell M. Stendal, Copyright © 2000, 2001, 2010