28 'Only, no devoted thing which a man devoteth to Jehovah, of all that he hath, of man, and beast, and of the field of his possession, is sold or redeemed; every devoted thing is most holy to Jehovah. 29 'No devoted thing, which is devoted of man, is ransomed, it is surely put to death. 30 And all tithe of the land, of the seed of the land, of the fruit of the tree, is Jehovah's—holy to Jehovah. 31 'And if a man really redeem 'any' of his tithe, its fifth he addeth to it. 32 'And all the tithe of the herd and of the flock—all that passeth by under the rod—the tenth is holy to Jehovah;
Matthew Henry's Commentary on Leviticus 27:28-32
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.