Leviticus Chapter 27
Regarding Things Given to God
A. Consecrating Persons to the LORD
(Leviticus 27:1–2)
Now the LORD spoke to Moses, saying, “Speak to the children of Israel, and say to them: ‘When a man consecrates by a vow certain persons to the LORD, according to your valuation,’”
When a man consecrated a person to the LORD by a vow, he voluntarily dedicated that person as a special offering or service to God. This chapter concerns itself with things given to God by a vow, meaning they were not commanded under the Mosaic Law, but rather freely promised from a grateful or devoted heart. In this instance, it referred specifically to persons who were devoted to God by such a vow.
A vow was always voluntary. As G. Campbell Morgan noted, “A vow is a promise made to God voluntarily and not in obedience to any divine requirement.” This was a matter of choice, not compulsion. For example, a man of the tribe of Judah might, in a moment of distress or deep gratitude, promise to dedicate his son to the LORD. However, since he was not of the priestly line, he could not assign his son to priestly service in the tabernacle. Instead, he could fulfill this vow through the procedures outlined in the following verses, which gave practical form to that act of consecration.
Scripture records examples of such vows in the Old Testament. In Judges 11:29–40 and 1 Samuel 1:11, both Jephthah and Hannah made vows concerning their children, dedicating them to the LORD. These instances show that it was possible to dedicate another person to God, and it was often assumed that those so consecrated would serve in connection with the sanctuary. However, Leviticus 27 clarifies that such a person could also be redeemed by the payment of money rather than being obligated to physical service.
This system reflected the beauty and practicality of God’s commands. It gave those making a vow of consecration something concrete to do rather than mere words. The act of consecration was not to be an empty promise but one accompanied by genuine commitment and sacrifice. God made provision for such vows so that the heart of devotion would have a corresponding outward expression.
It was never sinful to refrain from making a vow, as Deuteronomy 23:22 states, “But if you abstain from vowing, it shall not be sin to you.” Yet once a vow was made, it was binding and had to be kept. Scripture consistently emphasizes this in Deuteronomy 23:21–23, Numbers 30:2, and Ecclesiastes 5:4–6, all warning against careless promises before God. Nevertheless, the law allowed for substitutions and valuations, distinguishing the vow from an altar sacrifice. As Rooker observed, “It was not a sin to refrain from making a vow, but once a vow was made, it had to be kept. Substitutions could be made, however, and it was this possibility that distinguished the vow from the sacrificial offering made on the altar.”
(Leviticus 27:3–7)
“If your valuation is of a male from twenty years old up to sixty years old, then your valuation shall be fifty shekels of silver, according to the shekel of the sanctuary. If it is a female, then your valuation shall be thirty shekels; and if from five years old up to twenty years old, then your valuation for a male shall be twenty shekels, and for a female ten shekels; and if from a month old up to five years old, then your valuation for a male shall be five shekels of silver, and for a female your valuation shall be three shekels of silver; and if from sixty years old and above, if it is a male, then your valuation shall be fifteen shekels, and for a female ten shekels.”
Here, God established a system of valuation for those consecrated to Him by a vow. Each person’s value was determined according to age and gender, reflecting their physical capability and usefulness in service. In an agricultural society, labor capacity was a practical measure of worth, and so a man between twenty and sixty was valued highest, representing the prime years of strength and productivity.
The assigned valuations were as follows:
From one month to five years old: male—five shekels, female—three shekels.
From five to twenty years old: male—twenty shekels, female—ten shekels.
From twenty to sixty years old: male—fifty shekels, female—thirty shekels.
From sixty years old and above: male—fifteen shekels, female—ten shekels.
This was not a judgment of a person’s worth in God’s sight, but rather an administrative and economic valuation related to the vow system. The price represented what the individual’s service or labor would be worth if they were to work for the tabernacle.
Rooker explains, “The prices of the individuals should be understood as representing either the wage of a worker (which was a shekel a month in the biblical period) or the relative worth of the person’s services in the tabernacle. If the services included heavy manual labor in working with sacrificial animals or in transporting the tabernacle, it is easy to see why young men would be given higher value.” Thus, the system was fair, practical, and based on ability, not spiritual importance or personal value before God.
This section of Leviticus 27:1–7 therefore establishes that vows were sacred commitments made voluntarily to God, accompanied by clear, measurable obligations. God’s law ensured that devotion was expressed responsibly, that promises were not made lightly, and that all who wished to dedicate themselves or others to Him could do so in an orderly, meaningful way.
(Leviticus 27:8)
“But if he is too poor to pay your valuation, then he shall present himself before the priest, and the priest shall set a value for him; according to the ability of him who vowed, the priest shall value him.”
This verse shows God’s provision for the poor in relation to vows of consecration. If a person could not afford the valuation established in the law, he was not excused from his vow, nor was he barred from fulfilling it. Instead, he was instructed to come before the priest, who would reassess the value according to his financial ability. This ensured that devotion to the LORD was never restricted by wealth or status.
The phrase “if he is too poor to pay your valuation” reveals God’s compassion and equity. The LORD did not want a system where only the rich could participate in consecration or worship. The priest, acting as God’s representative, was to evaluate each individual fairly and mercifully, taking into account the actual means of the worshiper. This principle reflects that God values the sincerity of the heart above material worth. In His kingdom, even the poorest could offer something meaningful.
As noted by Adam Clarke, “Reader, hast thou ever dedicated thyself, or any part of thy property, to the service of thy Maker? If so, hast thou paid thy vows? Or hast thou altered thy purpose, or changed thy offering?” The point here is deeply personal: God does not measure devotion by the size of the offering but by the faithfulness of the heart.
The statement “according to the ability of him who vowed, the priest shall value him” reinforces that God’s system of worship was designed for all people. Just as the widow’s two mites in Mark 12:41–44 were valued more than the rich man’s large offering, so here the poor man’s devotion was equally precious in God’s sight. Every Israelite, regardless of means, could dedicate himself, his family, or his possessions to the LORD.
This principle teaches that consecration is not about the magnitude of what is given, but about the sincerity with which it is offered. Wealth could not purchase divine favor, and poverty could not disqualify one from divine service. God made provision so that the heart willing to give might always find a way to do so.
B. Redeeming Property Consecrated to God by a Vow
(Leviticus 27:9–13)
“If it is an animal that men may bring as an offering to the LORD, all that anyone gives to the LORD shall be holy. He shall not substitute it or exchange it, good for bad or bad for good; and if he at all exchanges animal for animal, then both it and the one exchanged for it shall be holy. If it is an unclean animal which they do not offer as a sacrifice to the LORD, then he shall present the animal before the priest; and the priest shall set a value for it, whether it is good or bad; as you, the priest, value it, so it shall be. But if he wants at all to redeem it, then he must add one-fifth to your valuation.”
The law now turns to the matter of redeeming animals that were dedicated to the LORD by a vow. If an animal was clean—meaning suitable for sacrifice according to the Levitical law—then it was considered holy once it had been given to God. Such an animal could not be exchanged or substituted, whether the person attempted to give a better or worse animal in its place. If anyone tried to make such an exchange, both the original animal and the one substituted would become holy and belong to the LORD. This ensured that vows were made thoughtfully, without the intent to manipulate or regret one’s offering.
If the vowed animal was unclean—meaning unfit for sacrifice, such as a donkey—it could still be consecrated to the LORD. However, in this case, the priest would appraise the animal, assigning it a fair value. If the owner wished to redeem or keep the animal, he would pay the value determined by the priest plus an additional one-fifth (20 percent). This added fifth served as a form of restitution, symbolizing sincerity and respect for the vow.
This system provided two options. A person could either give the unclean animal to the priest, who would use it or sell it and dedicate the proceeds to the sanctuary treasury, or they could retain the animal by paying its value with the 20 percent addition. This arrangement allowed individuals to remain faithful to their vow while still using their animal if it was needed for daily work or livelihood. The principle behind this law was both merciful and practical—ensuring the holiness of vows without burdening the worshiper beyond his means.
(Leviticus 27:14–15)
“And when a man dedicates his house to be holy to the LORD, then the priest shall set a value for it, whether it is good or bad; as the priest values it, so it shall stand. If he who dedicated it wants to redeem his house, then he must add one-fifth of the money of your valuation to it, and it shall be his.”
This next law applied the same principle to houses. If a man dedicated his home to the LORD by a vow, the priest would assess its value based on condition, size, and quality. Once the valuation was determined, it became binding—“as the priest values it, so it shall stand.” This prevented disputes or renegotiations after the fact and underscored the integrity of the vow.
If the person who made the vow wished to keep using his house, he could redeem it by paying the priest’s valuation plus an additional fifth (20 percent). This payment would go to the sanctuary treasury, and the vow would be fulfilled in full. As with animals, the extra fifth demonstrated the seriousness of dedicating property to God and prevented individuals from carelessly vowing what they were not prepared to relinquish.
This law teaches that consecration to God was never intended to be careless or impulsive. A vow to God represented a binding act of worship. Whether through livestock, property, or personal devotion, God’s people were called to honor Him with integrity, sincerity, and sacrifice. It also shows that God’s law combined holiness with reason—allowing redemption and flexibility while maintaining the sacredness of all things promised to Him.
(Leviticus 27:16–21)
“If a man dedicates to the LORD part of a field of his possession, then your valuation shall be according to the seed for it. A homer of barley seed shall be valued at fifty shekels of silver. If he dedicates his field from the Year of Jubilee, according to your valuation it shall stand. But if he dedicates his field after the Jubilee, then the priest shall reckon to him the money due according to the years that remain till the Year of Jubilee, and it shall be deducted from your valuation. And if he who dedicates the field ever wishes to redeem it, then he must add one-fifth of the money of your valuation to it, and it shall belong to him. But if he does not want to redeem the field, or if he has sold the field to another man, it shall not be redeemed anymore; but the field, when it is released in the Jubilee, shall be holy to the LORD, as a devoted field; it shall be the possession of the priest.”
This passage deals with land dedicated to the LORD that originally belonged to the family by tribal allotment, as determined later in Joshua 13–21. Each Israelite family’s inheritance was sacred and tied to God’s covenant with the nation. Therefore, when a person dedicated a portion of their field to the LORD, it was considered a solemn act of worship and thanksgiving, not a permanent forfeiture of the inheritance itself.
The valuation of such land was determined according to its agricultural potential. The LORD commanded that the priest’s valuation be based on the amount of seed the land could produce. Specifically, “A homer of barley seed shall be valued at fifty shekels of silver.” The homer was a dry measure of about six bushels, indicating that valuation was tied to productivity rather than size alone. This ensured fairness and practicality, linking devotion to measurable output.
If the vow was made immediately after a Jubilee year, the full value stood, since the field could be used for nearly fifty years before the next Jubilee. However, if the vow was made later in the cycle, the priest would reduce the valuation proportionally to the number of years remaining until the next Jubilee. This preserved justice in the system, ensuring no one was overcharged for a vow made closer to the Jubilee.
If the owner later desired to redeem the field—that is, to keep using it while fulfilling his vow—he had to add one-fifth (20 percent) to the appraised value. This was consistent with God’s pattern of adding a fifth for redemption, symbolizing full restitution and sincerity. However, if the man refused to redeem it or sold the land to another, the right of redemption was lost. When the Year of Jubilee arrived, that field became permanently consecrated to the LORD and was turned over to the priests. This rule maintained the sanctity of both God’s ownership and the original tribal inheritance.
This principle demonstrated that while men could dedicate what was theirs to the LORD, they were still bound by His laws of inheritance and Jubilee. The land ultimately belonged to God, as He declared in Leviticus 25:23, “The land shall not be sold permanently, for the land is Mine; for you are strangers and sojourners with Me.” The redemption laws of Leviticus 27 ensured that vows did not break God’s structure for Israel’s economy or family inheritance, but worked within it to maintain holiness and order.
(Leviticus 27:22–25)
“And if a man dedicates to the LORD a field which he has bought, which is not the field of his possession, then the priest shall reckon to him the worth of your valuation, up to the Year of Jubilee, and he shall give your valuation on that day as a holy offering to the LORD. In the Year of Jubilee the field shall return to him from whom it was bought, to the one who owned the land as a possession. And all your valuations shall be according to the shekel of the sanctuary: twenty gerahs to the shekel.”
This section addresses a different scenario—when a man dedicates to the LORD a field that he had purchased rather than inherited. Such property was not a permanent possession; it was only leased until the next Year of Jubilee, when it would revert to the original family. Therefore, the vow of consecration could not exceed the remaining years of that lease.
The priest was again responsible for determining the value of the field, factoring in the number of years until the next Jubilee. The man was required to pay the full assessed value immediately as a “holy offering to the LORD.” This payment acknowledged God’s sovereignty over all land and ensured that temporary ownership could still be used as a means of devotion. However, when the Jubilee came, the property reverted to the family to whom God had originally assigned it.
The text concludes with an important financial clarification: “All your valuations shall be according to the shekel of the sanctuary: twenty gerahs to the shekel.” The shekel of the sanctuary was a standard measure of weight and purity used for all offerings and redemptions. The gerah—the smallest unit of currency—was one-twentieth of a shekel, or roughly half a gram in modern weight. This precision ensured integrity in all dealings and prevented abuse or manipulation in holy matters.
In summary, these laws concerning property dedicated by vow established several core truths. First, all land ultimately belonged to the LORD, and men were merely stewards. Second, vows were to be made sincerely and fulfilled carefully, with clear valuation and the opportunity for redemption. Third, God’s system protected the poor and upheld family inheritance while preserving the holiness of everything consecrated to Him.
(Leviticus 27:26–27)
“But the firstborn of the animals, which should be the LORD’s firstborn, no man shall dedicate; whether it is an ox or sheep, it is the LORD’s. And if it is an unclean animal, then he shall redeem it according to your valuation, and shall add one-fifth to it; or if it is not redeemed, then it shall be sold according to your valuation.”
This section clarifies that the firstborn of all clean animals already belonged to the LORD and therefore could not be dedicated again by a vow. God had previously declared in Exodus 13:2, “Consecrate to Me all the firstborn, whatever opens the womb among the children of Israel, both of man and beast; it is Mine.” The firstborn of oxen, sheep, and goats were holy to the LORD by divine right, not by human promise. Therefore, one could not make a vow concerning something that already belonged to God.
If the firstborn animal was clean, it was to be sacrificed as part of the sacrificial system established in Numbers 18:17. The individual could not reclaim or exchange it, since it was God’s by birthright. However, if the firstborn was an unclean animal—such as a donkey—it could not be sacrificed but could be redeemed. In such cases, the priest would determine its monetary value, and the owner would pay that amount plus one-fifth (20 percent) to redeem it. If the owner chose not to redeem it, the animal would be sold according to the priest’s valuation, and the proceeds would go to the sanctuary treasury.
This law protected the sanctity of what God had already claimed as His own. The act of redemption acknowledged that even unclean animals, which could not be offered as sacrifices, still fell under God’s ownership when they were firstborn. It reinforced the principle that the LORD was the rightful possessor of the first and best of all things, whether clean or unclean.
(Leviticus 27:28–29)
“Nevertheless no devoted offering that a man may devote to the LORD of all that he has, both man and beast, or the field of his possession, shall be sold or redeemed; every devoted offering is most holy to the LORD. No person under the ban, who may become doomed to destruction among men, shall be redeemed, but shall surely be put to death.”
These verses make a clear distinction between something consecrated to God by a vow and something devoted to Him. To consecrate something meant to dedicate it voluntarily for God’s use, with the possibility of redemption through valuation. To devote something, however, meant to set it apart permanently and irrevocably—it was to be given to God entirely, often by destruction, so that it could never again be used for ordinary purposes.
The phrase “every devoted offering is most holy to the LORD” indicates that whatever was devoted could not be reclaimed, sold, or exchanged. Such a thing was regarded as belonging exclusively to God. This concept is seen in Joshua 6:17, where Jericho was “accursed” (literally devoted) to the LORD; everything within the city was to be destroyed and none of it could be taken for personal use. The Hebrew word used here (cherem) carries the idea of something banned or placed under judgment.
Matthew Poole explained it well: “No devoted thing, i.e. nothing which is absolutely devoted to God, with a curse upon themselves or others if they disposed not of it according to their vow; as the Hebrew word implies.” Thus, once something or someone was placed under cherem, its fate was sealed—it could not be redeemed for any price.
The second half of the passage, “No person under the ban, who may become doomed to destruction among men, shall be redeemed, but shall surely be put to death,” refers to cases in which God had placed judgment upon individuals or entire groups. Those under divine condemnation could not be “bought back” or spared through offerings or payments. They had to face their appointed judgment.
An example of this principle is found in 1 Samuel 15, where King Saul was commanded to execute God’s judgment upon the Amalekites. They were devoted to destruction, yet Saul disobeyed by sparing King Agag and the best of the livestock. This act of partial obedience was rebellion against God, leading to Saul’s rejection as king.
Some critics of Scripture have wrongly claimed that these verses endorse human sacrifice, but as Adam Clarke observed, “The law mentioned in these two verses has been appealed to by the enemies of Divine revelation as a proof that under the Mosaic dispensation human sacrifices were offered to God; but this can never be conceded. Had there been such a law, it certainly would have been more explicitly revealed, and not left in the compass of a few words only.” The context clearly refers to judicial execution or destruction in warfare under divine command, not to ritual human sacrifice.
The principle behind these verses is one of absolute consecration and divine justice. What is devoted to the LORD cannot be reclaimed, and what is placed under His judgment cannot be spared. The holiness of God requires both perfect devotion and righteous penalty.
(Leviticus 27:30–33)
“And all the tithe of the land, whether of the seed of the land or of the fruit of the tree, is the LORD’s. It is holy to the LORD. If a man wants at all to redeem any of his tithes, he shall add one-fifth to it. And concerning the tithe of the herd or the flock, of whatever passes under the rod, the tenth one shall be holy to the LORD. He shall not inquire whether it is good or bad, nor shall he exchange it; and if he exchanges it at all, then both it and the one exchanged for it shall be holy; it shall not be redeemed.”
This closing portion of Leviticus defines the principle of tithing, which means “the tenth” or “ten percent.” Israel was commanded to set apart a tenth of all their produce, grain, fruit, and livestock as belonging to God. “It is holy to the LORD,” meaning it was sacred and consecrated for His purposes. The tithe was a visible acknowledgment that everything came from God and that He had rightful ownership over all that His people possessed.
The Hebrew word for tithe, ma‘aser, is derived from the word eser, meaning “ten.” The concept of giving a tenth was not introduced by the Law of Moses, for it appears earlier in Scripture. Abraham gave a tithe to Melchizedek in Genesis 14:20, and Jacob vowed a tenth to God in Genesis 28:20–22. Leviticus 27, therefore, systematized an existing practice, establishing it as a consistent obligation for the covenant people. As Rooker notes, “What we have in Leviticus 27 is a systematization of an earlier practice.”
Israel’s tithes were multi-layered. The general tithe mentioned here also appears in Deuteronomy 14:22–27, supporting the priests and Levites who served in the tabernacle. Another tithe, given every three years, was designated for the Levites, the poor, the orphans, and the widows (Deuteronomy 14:28–29). Some scholars argue these were separate tithes, while others see them as aspects of the same practice administered over different timeframes. Either way, the principle remained: Israel’s economy of faith required generosity, stewardship, and reverence for God as the giver of all.
In the New Testament, while tithing is not explicitly commanded, the spirit of giving is upheld and deepened. Jesus affirmed the legitimacy of tithing in Luke 11:42, saying, “But woe unto you, Pharisees! for ye tithe mint and rue and all manner of herbs, and pass over judgment and the love of God: these ought ye to have done, and not to leave the other undone.” The Apostle Paul taught believers to give regularly, proportionally, and cheerfully:
“Now concerning the collection for the saints, as I have given orders to the churches of Galatia, even so do ye. Upon the first day of the week let every one of you lay by him in store, as God hath prospered him” (1 Corinthians 16:1–2).
“But this I say, He which soweth sparingly shall reap also sparingly; and he which soweth bountifully shall reap also bountifully. Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver” (2 Corinthians 9:6–7).
The New Testament principle of giving is not one of legal obligation but of love, gratitude, and stewardship. True giving flows from a surrendered heart. Believers first give themselves to the Lord (2 Corinthians 8:5), and from that surrender, material generosity naturally follows. While Christians are not “under the tithe,” the tithe remains an excellent benchmark — a place to begin in developing faithful and proportional giving. The early church often exceeded this standard out of gratitude, viewing giving as an investment in God’s work rather than a mere expense (2 Corinthians 9:6).
The text also provides practical details for redeeming tithes. If a person wished to redeem any portion of his tithe, such as keeping grain or fruit for himself instead of giving it, he could do so by paying its value plus one-fifth (20 percent). This ensured fairness and reverence for God’s portion. Similarly, livestock tithes were determined by having the animals pass single-file under the shepherd’s rod. Every tenth animal was selected as holy to the LORD without regard to quality. As Peter-Contesse explains, “The animals were counted as they passed single file under the staff of the herdsman. Every tenth animal was marked with a red colored stick, to show that it had been chosen for the tithe.” No substitutions or exchanges were permitted; if one attempted to swap an animal, both the original and the replacement became consecrated.
This system emphasized impartiality and trust. God’s portion was not to be chosen by human preference or manipulation. Whether the animal was strong or weak, beautiful or blemished, the tenth belonged to the LORD. In this way, Israel learned to hold possessions loosely and to live with continual awareness that everything ultimately came from the hand of God.
(Leviticus 27:34)
“These are the commandments which the LORD commanded Moses for the children of Israel on Mount Sinai.”
The book of Leviticus closes with this solemn declaration, reminding the reader that every ordinance within it came directly from God. These were not man-made traditions, customs, or moral suggestions—they were divine commandments. The entire system of offerings, laws, and holy convocations was designed to reveal God’s holiness and to teach His people how to live in fellowship with Him.
The phrase “which the LORD commanded Moses for the children of Israel on Mount Sinai” ties the book back to its beginning, showing that all instruction given in Leviticus flowed from the covenant established at Sinai. The repeated use of the expression “before the LORD” throughout the book (appearing more than sixty times) reminds the reader that every act of worship, every sacrifice, and every moral decision was to be performed in God’s presence. Nothing in Leviticus was secular; all of life was sacred when lived before a holy God.
Adam Clarke summarized it beautifully: “Reader, thou hast now gone through the whole of this most interesting book; a book whose subject is too little regarded by Christians in general. Here thou mayest discover the rigid requisitions of Divine justice, the sinfulness of sin, the exceeding breadth of the commandment, and the end of all human perfection…. By this law then is the knowledge, but not the cure of sin…. We see then that Christ was the END of the law for righteousness (for justification) to everyone that believeth.”
Leviticus, then, finds its fulfillment in Jesus Christ. He is the perfect priest, the perfect sacrifice, and the perfect fulfillment of every law of holiness and consecration. The book begins with sacrifice and ends with obedience, both of which are satisfied in Christ, “the Lamb of God, which taketh away the sin of the world” (John 1:29).
