16 "If someone dedicates to the Lord a piece of his family property, its value will be assessed according to the amount of seed required to plant it-fifty shekels of silver for a field planted with five bushels of barley seed. 17 If the field is dedicated to the Lord in the Year of Jubilee, then the entire assessment will apply. 18 But if the field is dedicated after the Year of Jubilee, the priest will assess the land's value in proportion to the number of years left until the next Year of Jubilee. Its assessed value is reduced each year. 19 If the person who dedicated the field wants to buy it back, he must pay the value set by the priest, plus 20Â percent. Then the field will again be legally his. 20 But if he does not want to buy it back, and it is sold to someone else, the field can no longer be bought back. 21 When the field is released in the Year of Jubilee, it will be holy, a field specially set apart for the Lord . It will become the property of the priests. 22 "If someone dedicates to the Lord a field he has purchased but which is not part of his family property, 23 the priest will assess its value based on the number of years left until the next Year of Jubilee. On that day he must give the assessed value of the land as a sacred donation to the Lord . 24 In the Year of Jubilee the field must be returned to the person from whom he purchased it, the one who inherited it as family property.
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.