26 "But a firstling of animals, which as a firstling belongs to the Lord, no man may dedicate; whether ox or sheep, it is the Lord's. 27 And if it is an unclean animal, then he shall buy it back at your valuation, and add a fifth to it; or, if it is not redeemed, it shall be sold at your valuation. 28 "But no devoted thing that a man devotes to the Lord, of anything that he has, whether of man or beast, or of his inherited field, shall be sold or redeemed; every devoted thing is most holy to the Lord. 29 No one devoted, who is to be utterly destroyed from among men, shall be ransomed; he shall be put to death. 30 "All the tithe of the land, whether of the seed of the land or of the fruit of the trees, is the Lord's; it is holy to the Lord. 31 If a man wishes to redeem any of his tithe, he shall add a fifth to it. 32 And all the tithe of herds and flocks, every tenth animal of all that pass under the herdsman's staff, shall be holy to the Lord. 33 A man shall not inquire whether it is good or bad, neither shall he exchange it; and if he exchanges it, then both it and that for which it is exchanged shall be holy; it shall not 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.