Leviticus 27:23-33

23 the priest will compute its proportionate value in relation to the next year of Jubilee. The man must pay its value on the spot as something that is now holy to God, belonging to the Sanctuary.
24 In the year of Jubilee it goes back to its original owner, the man from whom he bought it.
25 The valuations will be reckoned by the Sanctuary shekel, at twenty gerahs to the shekel.
26 "No one is allowed to dedicate the firstborn of an animal; the firstborn, as firstborn, already belongs to God. No matter if it's cattle or sheep, it already belongs to God.
27 If it's one of the ritually unclean animals, he can buy it back at its assessed value by adding twenty percent to it. If he doesn't redeem it, it is to be sold at its assessed value.
28 "But nothing that a man irrevocably devotes to God from what belongs to him, whether human or animal or family land, may be either sold or bought back. Everything devoted is holy to the highest degree; it's God's inalienable property.
29 "No human who has been devoted to destruction can be redeemed. He must be put to death.
30 "A tenth of the land's produce, whether grain from the ground or fruit from the trees, is God's. It is holy to God.
31 If a man buys back any of the tenth he has given, he must add twenty percent to it.
32 A tenth of the entire herd and flock, every tenth animal that passes under the shepherd's rod, is holy to God.
33 He is not permitted to pick out the good from the bad or make a substitution. If he dishonestly makes a substitution, both animals, the original and the substitute, become the possession of the Sanctuary and cannot be redeemed."

Leviticus 27:23-33 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;

Published by permission. Originally published by NavPress in English as THE MESSAGE: The Bible in Contemporary Language copyright 2002 by Eugene Peterson. All rights reserved.