لاويين ٢٧:١٦

With regard to the vowing of land, a difference was made between a field inherited and one that had been purchased. Lev 27:16 If any one sanctified to the Lord "of the field of his possession," i.e., a portion of his hereditary property, the valuation was to be made according to the measure of the seed sown; and an omer of barley was to be appraised at fifty shekels, so that a field sown with an omer of barley would be valued at fifty shekels. As an omer was equal to ten ephahs (Eze 45:11), and, according to the calculation made by Thenius, held about 225 lbs., the fifty shekels cannot have been the average value of the yearly produce of such a field, but must be understood, as it was by the Rabbins, as the value of the produce of a complete jubilee period of 49 or 50 years; so that whoever wished to redeem the field had to pay, according to Mishnah, Erachin vii. 1, a shekel and a fifth per annum. Lev 27:17-19 If he sanctified his field from the year of jubilee, i.e., immediately after the expiration of that year, it was to "stand according to thy valuation," i.e., no alteration was to be made in the valuation. But if it took place after the year of jubilee, i.e., some time or some years after, the priest was to estimate the value according to the number of years to the next year of jubilee, and "it shall be abated from thy valuation," sc., praeteritum tempus, the time that has elapsed since the year of jubilee. Hence, for example, if the field was vowed ten years after the year of jubilee, the man who wished to redeem it had only forty shekels to pay for the forty years remaining up to the next year of jubilee, or, with the addition of the fifth, 48 shekels. The valuation was necessary in both cases, for the hereditary field was inalienable, and reverted to the origina…

The last verse of the foregoing chapter seemed to close up the statute-book; yet this chapter is added as an appendix. Having given laws concerning instituted services, here he directs concerning vows and voluntary services, the free-will offerings of their mouth. Perhaps some devout serious people among them might be so affected with what Moses had delivered to them in the foregoing chapter as in a pang of zeal to consecrate themselves, or their children, or estates to him: this, because honestly meant, God would accept; but, because men are apt to repent of such vows, he leaves room for the redemption of what had been so consecrated, at a certain rate. Here is, I. The law concerning what was sanctified to God, persons (Lev 27:2-8), cattle, clean or unclean (Lev 27:9-13), houses and lands (Lev 27:15-25), with an exception of firstlings, (Lev 27:26, Lev 27:27). II. Concerning what was devoted (Lev 27:28, Lev 27:29). III. Concerning tithes (Lev 27:30, etc.).

27:16-21 The price for dedicating a field was determined by the number of years remaining until the next Year of Jubilee (see 25:24-28). If this property was not redeemed, it became the property of the priests to do with as they wished. The price of redeeming a field was 120 percent of the valuation (see 27:11-13). If a landowner dedicated his field without redeeming it, it did not revert to his family in the Year of Jubilee.