16 "If a man dedicates to the Lord part of the land that is his possession, then the valuation shall be in proportion to its seed. A homer[1] of barley seed shall be valued at fifty shekels of silver. 17 If he dedicates his field from the year of jubilee, the valuation shall stand, 18 but if he dedicates his field after the jubilee, then the priest shall calculate the price according to the years that remain until the year of jubilee, and a deduction shall be made from the valuation. 19 And if he who dedicates the field wishes to redeem it, then he shall add a fifth to its valuation price, and it shall remain his. 20 But if he does not wish to redeem the field, or if he has sold the field to another man, it shall not be redeemed anymore. 21 But the field, when it is released in the jubilee, shall be a holy gift to the Lord, like a field that has been devoted. The priest shall be in possession of it. 22 If he dedicates to the Lord a field that he has bought, which is not a part of his possession, 23 then the priest shall calculate the amount of the valuation for it up to the year of jubilee, and the man shall give the valuation on that day as a holy gift to the Lord. 24 In the year of jubilee the field shall return to him from whom it was bought, to whom the land belongs as a possession. 25 Every valuation shall be according to the shekel of the sanctuary: twenty gerahs[2] shall make a shekel.
Matthew Henry's Commentary on Leviticus 27:16-25
Commentary on Leviticus 27:14-25
(Read Leviticus 27:14-25)
Our houses, lands, cattle, and all our substance, must be used to the glory of God. It is acceptable to him that a portion be given to support his worship, and to promote his cause. But God would not approve such a degree of zeal as ruined a man's family.