16 If a person consecrates to the Lord any inherited landholding, its assessment shall be in accordance with its seed requirements: fifty shekels of silver to a homer of barley seed. 17 If the person consecrates the field as of the year of jubilee, that assessment shall stand; 18 but if the field is consecrated after the jubilee, the priest shall compute the price for it according to the years that remain until the year of jubilee, and the assessment shall be reduced. 19 And if the one who consecrates the field wishes to redeem it, then one-fifth shall be added to its assessed value, and it shall revert to the original owner; 20 but if the field is not redeemed, or if it has been sold to someone else, it shall no longer be redeemable. 21 But when the field is released in the jubilee, it shall be holy to the Lord as a devoted field; it becomes the priest's holding. 22 If someone consecrates to the Lord a field that has been purchased, which is not a part of the inherited landholding, 23 the priest shall compute for it the proportionate assessment up to the year of jubilee, and the assessment shall be paid as of that day, a sacred donation to the Lord. 24 In the year of jubilee the field shall return to the one from whom it was bought, whose holding the land is.
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.