Leviticus 27:21-31

21 But the field, when it goeth out in the jubilee, shall be holy to the LORD, as a field devoted: the possession of it shall be the priest's.
22 And if [a man] shall sanctify to the LORD a field which he hath bought, which [is] not of the fields of his possession;
23 Then the priest shall reckon to him the worth of thy estimation, [even] to the year of the jubilee, and he shall give thy estimation in that day, [as] a holy thing to the LORD.
24 In the year of the jubilee, the field shall return to him of whom it was bought, [even] to him to whom the possession of the land [belonged].
25 And all thy estimations shall be according to the shekel of the sanctuary: twenty gerahs shall be the shekel.
26 Only the firstling of the beasts, which should be the LORD'S firstling, no man shall sanctify it; whether ox, or sheep: it [is] the LORD'S.
27 And if [it shall be] of an unclean beast, then he shall redeem [it], according to thy estimation, and shall add to it a fifth [part] of it: or if it shall be not redeemed, then it shall be sold according to thy estimation.
28 Notwithstanding, no devoted thing that a man shall devote to the LORD of all that he hath, [both] of man and beast, and of the field of his possession, shall be sold or redeemed: every devoted thing is most holy to the LORD.
29 None devoted, which shall be devoted by men, shall be redeemed: [but] shall surely be put to death.
30 And all the tithe of the land, [whether] of the seed of the land, [or] of the fruit of the tree, [is] the LORD'S: [it is] holy to the LORD.
31 And if a man will at all redeem [aught] of his tithes, he shall add to it the fifth [part] of it.

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;

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