16 "If a man dedicates to God part of his family land, its value is to be set according to the amount of seed that is needed for it at the rate of fifty shekels of silver to six bushels of barley seed. 17 If he dedicates his field during the year of Jubilee, the set value stays. 18 But if he dedicates it after the Jubilee, the priest will compute the value according to the years left until the next Jubilee, reducing the value proportionately. 19 If the one dedicating it wants to buy it back, he must add twenty percent to its valuation, and then it's his again. 20 But if he doesn't redeem it or sells the field to someone else, it can never be bought back. 21 When the field is released in the Jubilee, it becomes holy to God, the possession of the Sanctuary, God's field. It goes into the hands of the priests. 22 "If a man dedicates to God a field he has bought, a field which is not part of the family land, 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.
Matthew Henry's Commentary on Leviticus 27:16-24
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.