26 A firstling of animals, however, which as a firstling belongs to the Lord, cannot be consecrated by anyone; whether ox or sheep, it is the Lord's. 27 If it is an unclean animal, it shall be ransomed at its assessment, with one-fifth added; if it is not redeemed, it shall be sold at its assessment. 28 Nothing that a person owns that has been devoted to destruction for the Lord, be it human or animal, or inherited landholding, may be sold or redeemed; every devoted thing is most holy to the Lord. 29 No human beings who have been devoted to destruction can be ransomed; they shall be put to death. 30 All tithes from the land, whether the seed from the ground or the fruit from the tree, are the Lord's; they are holy to the Lord. 31 If persons wish to redeem any of their tithes, they must add one-fifth to them. 32 All tithes of herd and flock, every tenth one that passes under the shepherd's staff, shall be holy to the Lord. 33 Let no one inquire whether it is good or bad, or make substitution for it; if one makes substitution for it, then both it and the substitute shall be holy and cannot 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.