26 Only the firstling which is offered as firstling to Jehovah among the cattle, that shall no man hallow, whether it be ox or sheep; it is Jehovah's. 27 But if it be of an unclean beast, then he shall ransom it according to thy valuation, and shall add a fifth of it thereto; and if it be not redeemed, it shall be sold according to thy valuation. 28 Notwithstanding, no devoted thing that a man hath devoted to Jehovah of all that he hath, of man or beast, or of the field of his possession, shall be sold or redeemed: every devoted thing is most holy to Jehovah. 29 Nothing devoted, which shall be devoted from among men, shall be ransomed: it shall certainly be put to death. 30 And as to every tithe of the land, of the seed of the land, and of the fruit of the tree, it is Jehovah's: it is holy to Jehovah. 31 And if any one will at all redeem of his tithes, he shall add thereto the fifth thereof. 32 And as to every tithe of the herd, or of the flock, of whatever passeth under the rod, the tenth shall be holy to Jehovah. 33 He shall not search whether it be good or bad, neither shall he change it; and if he change it at all, then both it and the exchange thereof shall be holy; it shall not be redeemed.
Matthew Henry's Commentary on Leviticus 27:26-33
Commentary on Leviticus 27:26-33
(Read Leviticus 27:26-33)
Things or persons devoted, are distinguished from things or persons that were only sanctified. Devoted things were most holy to the Lord, and could neither be taken back nor applied to other purposes. Whatever productions they had the benefit, God must be honoured with the tenth of, if it could be applied. Thus they acknowledge God to be the Owner of their land, the Giver of its fruits, and themselves to be his tenants, and dependants upon him. Thus they gave him thanks for the plenty they enjoyed, and besought his favour in the continuance of it. We are taught to honour the Lord with our substance.