The Pulpit Commentary
When a man shall make a singular vow,—literally, when a man shall separate a vow, that is, make a special vow (see Num_6:2)—the persons shall be for the Lord by thy estimation; that is, when a man has vowed himself or another person to the Lord, the priest shall declare the amount at which the person vowed is to be redeemed.

The Pulpit Commentary
The sum at which a man between twenty and sixty years of age was to be redeemed was fifty shekels, equal to f6 9s. 2d.; a woman, thirty shekels, or f3 17s. 6d.; a youth between five and twenty years of age, twenty shekels, or f2 11s. 8d.; a maiden between the same ages, ten shekels, or £ 5s. 10d.; a boy between one month and five years, five shekels, or 12s. 11d.; a girl between the same ages, three shekels, or 7s. 9d.; a man above sixty years, fifteen shekels, or f1 18s. 9d.; a woman of the same age, ten shekels, or f1 5s. 10d.

A discretion is left with the priest to lower these valuations in ease the man who has made the vow is very poor. According to his ability that vowed shall the priest value him.

Lev_27:9, Lev_27:10

In case a clean animal is vowed to the Lord, it is not to be exchanged for another on the plea of not being good enough or being too good for sacrifice. If any such attempt is made, both animals are to be given up and sacrificed, or, if blemished, added to the herd of the sanctuary.

The Pulpit Commentary
An unclean animal, which might not be sacrificed, if vowed, was to be valued at a price fixed by the priest. If its original owner took it back again, he was to pay this price and one-fifth more than the sum named; if he did not, it became the property of the sanctuary. The words, the priest shall value it, whether it be good or bad, should rather be rendered, the priest shall estimate it between good and bad, that is, at a moderate price, as though it were neither very good nor very bad. And so in the next verse.

Lev_27:14, Lev_27:15

The rule as to the redemption of houses is the same as that regarding the redemption of unclean animals. The ordinary practice was to redeem.

In case a man shall sanctify unto the Lord some part of a field of his possession, that is, of his hereditary lands, the redemption price is fixed by the quantity of seed required for sowing it. If it requires a homer, or five bushels and a half, of barley seed to crop it, the redemption price is fifty shekels, or f6 9s. 2d; plus one-fifth, that is, f7 15s; supposing that the vow had been made in the year succeeding the jubilee; but if the vow was made at any time after the jubile, the value of the previous harvests was deducted from this sum. The amount does not seem to have been paid in a lump sum, but by annual installments of one shekel and one-fifth of a shekel, equal to 3s. 1/5d; each year. In case he had sold his interest in the field up to the approaching jubilee before making his vow, then no redemption was allowed; he paid nothing, but the field passed from him to the sanctuary at the jubilee.

The case of a man who shall sanctify unto the Lord a field which he hath bought, which is not of the fields of his possession, or inheritance, is necessarily different, because he was not the owner of the land, but only the possessor of it until the next jubilee. For this reason he had to pay the redemption price immediately in that day, the land, of course, reverting to the original owner at the jubilee.

The estimation is to be made according to the shekel of the sanctuary, that is, the shekel at its full value, before worn by use in traffic (see Exo_30:13; Num_3:47; Num_18:16).

The Pulpit Commentary
The law of vows and their commutation is further declared in four subjects:

(1) the firstborn of animals;

(2) things already devoted;

(3) tithes of the produce of the land;

(4) tithes of the produce of the cattle.

The firstborn of animals were already the Lord's, and they could not, therefore, be vowed to him afresh; the sacrificial animals were to be offered in sacrifice (Exo_13:15); the ass was to be redeemed by a sheep or be put to death (Exo_13:13; Exo_34:20); other unclean animals are to be either redeemed at the fixed price, plus one-fifth, or, if not redeemed, sold for the benefit of the sanctuary.

Lev_27:28, Lev_27:29

Whatever is already cherem (a word here first used as a term well understood), that is, devoted to God, whether devoted for the purpose of destruction or of entire surrender to him, may be neither redeemed nor sold. Whether it be of man, like the Canaanites at Hormah (Num_21:2), or of beast, as the sheep and oxen of the Amalekites (1Sa_15:21), or of the field, as referred to in Lev_27:21, or of other inanimate objects, as the cities of Hormah (Num_21:2), it is either to be put to death or given up without reserve or commutation to God's ministers. In the case of men they must be put to death. "This provision would have applied only to the devoting of those who were already manifestly under the ban of Jehovah those guilty of such outrageous and flagrant violation of the fundamental law of the covenant that they manifestly came under the penalty of death. Such persons, instead of being tried and condemned, might be at once devoted and put to death" (Gardiner). "To this it may be added that the devotion by ban (cherem) of any object or person was not to be done by private persons, at their own will, but was performed by the civil magistrates, under known conditions and laws; e.g. the cities of idolaters, such as Jericho, were so devoted, and the inhabitants, by the command of God himself, who made his people to be the executioners of his judgments against inveterate idolatry (see Deu_13:13; Jos_6:17)" (Wordsworth).

Tithes, like the cherem, are introduced as things well known. Abraham gave tithes to Melchizedek (Gen_14:20; Heb_7:4). Jacob vowed the tenth to the Lord (Gen_28:22), whence we see that the practice of the payment of tithes was not of Mosaic institution, but immemorial. The duty was, however, commanded afresh for the Israelites. "I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, even the service of the tabernacle" (Num_18:21), and of this tithe they were to pay a tenth to the priests (Num_18:26). Being already the Lord's, the tithe of the corn and fruits could not be vowed to the Lord, but it could be redeemed, or commuted, by the owner paying one-fifth more than the price at which it was valued.

Lev_27:32, Lev_27:33

The tithe of the cattle could neither be vowed nor redeemed. As the young oxen and sheep passed under the rod by which they were counted by the herdsman, the tenth animal was touched (the rod, according to tradition, having been dipped in red paint), and handed over to the Levites. There was to be no change made in the animals, nor was commutation allowed.

The final verse of the previous chapter is repeated after the further legislation on vows and on their commutation has been added, to show that it too makes part of the Sinaitic code.