Leviticus — Chapter 27

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1And the LORD spake unto Moses, saying,

2Speak unto the children of Israel, and say unto them, When a man shall make a singular vow, the persons shall be for the LORD by thy estimation.

3And thy estimation shall be of the male from twenty years old even unto sixty years old, even thy estimation shall be fifty shekels of silver, after the shekel of the sanctuary.

4And if it be a female, then thy estimation shall be thirty shekels.

5And if it be from five years old even unto twenty years old, then thy estimation shall be of the male twenty shekels, and for the female ten shekels.

6And if it be from a month old even unto five years old, then thy estimation shall be of the male five shekels of silver, and for the female thy estimation shall be three shekels of silver.

7And if it be from sixty years old and above; if it be a male, then thy estimation shall be fifteen shekels, and for the female ten shekels.

8But if he be poorer than thy estimation, then he shall present himself before the priest, and the priest shall value him; according to his ability that vowed shall the priest value him.

9And if it be a beast, whereof men bring an offering unto the LORD, all that any man giveth of such unto the LORD shall be holy.

10He shall not alter it, nor change it, a good for a bad, or a bad for a good: and if he shall at all change beast for beast, then it and the exchange thereof shall be holy.

11And if it be any unclean beast, of which they do not offer a sacrifice unto the LORD, then he shall present the beast before the priest:

12And the priest shall value it, whether it be good or bad: as thou valuest it, who art the priest, so shall it be.

13But if he will at all redeem it, then he shall add a fifth part thereof unto thy estimation.

14And when a man shall sanctify his house to be holy unto the LORD, then the priest shall estimate it, whether it be good or bad: as the priest shall estimate it, so shall it stand.

15And if he that sanctified it will redeem his house, then he shall add the fifth part of the money of thy estimation unto it, and it shall be his.

16And if a man shall sanctify unto the LORD some part of a field of his possession, then thy estimation shall be according to the seed thereof: an homer of barley seed shall be valued at fifty shekels of silver.

17If he sanctify his field from the year of jubile, according to thy estimation it shall stand.

18But if he sanctify his field after the jubile, then the priest shall reckon unto him the money according to the years that remain, even unto the year of the jubile, and it shall be abated from thy estimation.

19And if he that sanctified the field will in any wise redeem it, then he shall add the fifth part of the money of thy estimation unto it, and it shall be assured to him.

20And if he will not redeem the field, or if he have sold the field to another man, it shall not be redeemed any more.

21But the field, when it goeth out in the jubile, shall be holy unto the LORD, as a field devoted; the possession thereof shall be the priest’s.

22And if a man sanctify unto the LORD a field which he hath bought, which is not of the fields of his possession;

23Then the priest shall reckon unto him the worth of thy estimation, even unto the year of the jubile: and he shall give thine estimation in that day, as a holy thing unto the LORD.

24In the year of the jubile the field shall return unto him of whom it was bought, even to him to whom the possession of the land did belong.

25And all thy estimations shall be according to the shekel of the sanctuary: twenty gerahs shall be the shekel.

26Only the firstling of the beasts, which should be the LORD’S firstling, no man shall sanctify it; whether it be ox, or sheep: it is the LORD’S.

27And if it be of an unclean beast, then he shall redeem it according to thine estimation, and shall add a fifth part of it thereto: or if it be not redeemed, then it shall be sold according to thy estimation.

28Notwithstanding no devoted thing, that a man shall devote unto the LORD of all that he hath, both of man and beast, and of the field of his possession, shall be sold or redeemed: every devoted thing is most holy unto the LORD.

29None devoted, which shall be devoted of men, shall be redeemed; but shall surely be put to death.

30And 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 unto the LORD.

31And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof.

32And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the LORD.

33He shall not search whether it be good or bad, neither shall he change it: and if he change it at all, then both it and the change thereof shall be holy; it shall not be redeemed.

34These are the commandments, which the LORD commanded Moses for the children of Israel in mount Sinai.

1And Jehovah spake unto Moses, saying,

2Speak unto the children of Israel, and say unto them, When a man shall accomplish a vow, the persons shall be for Jehovah by thy estimation.

3And thy estimation shall be of the male from twenty years old even unto sixty years old, even thy estimation shall be fifty shekels of silver, after the shekel of the sanctuary.

4And if it be a female, then thy estimation shall be thirty shekels.

5And if it be from five years old even unto twenty years old, then thy estimation shall be of the male twenty shekels, and for the female ten shekels.

6And if it be from a month old even unto five years old, then thy estimation shall be of the male five shekels of silver, and for the female thy estimation shall be three shekels of silver.

7And if it be from sixty years old and upward; if it be a male, then thy estimation shall be fifteen shekels, and for the female ten shekels.

8But if he be poorer than thy estimation, then he shall be set before the priest, and the priest shall value him; according to the ability of him that vowed shall the priest value him.

9And if it be a beast, whereof men offer an oblation unto Jehovah, all that any man giveth of such unto Jehovah shall be holy.

10He shall not alter it, nor change it, a good for a bad, or a bad for a good: and if he shall at all change beast for beast, then both it and that for which it is changed shall be holy.

11And if it be any unclean beast, of which they do not offer an oblation unto Jehovah, then he shall set the beast before the priest;

12and the priest shall value it, whether it be good or bad: as thou the priest valuest it, so shall it be.

13But if he will indeed redeem it, then he shall add the fifth part thereof unto thy estimation.

14And when a man shall sanctify his house to be holy unto Jehovah, then the priest shall estimate it, whether it be good or bad: as the priest shall estimate it, so shall it stand.

15And if he that sanctified it will redeem his house, then he shall add the fifth part of the money of thy estimation unto it, and it shall be his.

16And if a man shall sanctify unto Jehovah part of the field of his possession, then thy estimation shall be according to the sowing thereof: the sowing of a homer of barley [shall be valued] at fifty shekels of silver.

17If he sanctify his field from the year of jubilee, according to thy estimation it shall stand.

18But if he sanctify his field after the jubilee, then the priest shall reckon unto him the money according to the years that remain unto the year of jubilee; and an abatement shall be made from thy estimation.

19And if he that sanctified the field will indeed redeem it, then he shall add the fifth part of the money of thy estimation unto it, and it shall be assured to him.

20And if he will not redeem the field, or if he have sold the field to another man, it shall not be redeemed any more:

21but the field, when it goeth out in the jubilee, shall be holy unto Jehovah, as a field devoted; the possession thereof shall be the priest`s.

22And if he sanctify unto Jehovah a field which he hath bought, which is not of the field of his possession;

23then the priest shall reckon unto him the worth of thy estimation unto the year of jubilee: and he shall give thine estimation in that day, as a holy thing unto Jehovah.

24In the year of jubilee the field shall return unto him of whom it was bought, even to him to whom the possession of the land belongeth.

25And all thy estimations shall be according to the shekel of the sanctuary: twenty gerahs shall be the shekel.

26Only the firstling among beasts, which is made a firstling to Jehovah, no man shall sanctify it; whether it be ox or sheep, it is Jehovah`s.

27And if it be of an unclean beast, then he shall ransom it according to thine estimation, and shall add unto it the fifth part thereof: or if it be not redeemed, then it shall be sold according to thy estimation.

28Notwithstanding, no devoted thing, that a man shall devote unto Jehovah of all that he hath, whether of man or beast, or of the field of his possession, shall be sold or redeemed: every devoted thing is most holy unto Jehovah.

29No one devoted, that shall be devoted from among men, shall be ransomed; he shall surely be put to death.

30And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is Jehovah`s: it is holy unto Jehovah.

31And if a man will redeem aught of his tithe, he shall add unto it the fifth part thereof.

32And all the tithe of the herd or the flock, whatsoever passeth under the rod, the tenth shall be holy unto Jehovah.

33He shall not search whether it be good or bad, neither shall he change it: and if he change it at all, then both it and that for which it is changed shall be holy; it shall not be redeemed.

34These are the commandments, which Jehovah commanded Moses for the children of Israel in mount Sinai.

1The Lord spoke to Moses:

2“Speak to the Israelites and tell them, ‘When a man makes a special votive offering based on the conversion value of a person to the Lord,

3the conversion value of the male from twenty years old up to sixty years old is 50 shekels by the standard of the sanctuary shekel.

4If the person is a female, the conversion value is 30 shekels.

5If the person is from five years old up to twenty years old, the conversion value of the male is 20 shekels, and for the female 10 shekels.

6If the person is one month old up to five years old, the conversion value of the male is five shekels of silver, and for the female the conversion value is three shekels of silver.

7If the person is from sixty years old and older, if he is a male, the conversion value is 15 shekels, and for the female 10 shekels.

8If the person making the votive offering is too poor to pay the conversion value, he must stand the person before the priest, and the priest will establish his conversion value; according to what the man who made the votive offering can afford, the priest will establish his conversion value.

9“‘If what is vowed is a kind of animal from which an offering may be presented to the Lord, anything which he gives to the Lord from this kind of animal will be holy.

10He must not replace or exchange it, good for bad or bad for good, and if he does indeed exchange one animal for another animal, then both the original animal and its substitute will be holy.

11If what is vowed is an unclean animal from which an offering must not be presented to the Lord, then he must stand the animal before the priest,

12and the priest will establish its conversion value, whether good or bad. According to the conversion value assessed by the priest, thus it will be.

13If, however, the person who made the vow redeems the animal, he must add one-fifth to its conversion value.

14“‘If a man consecrates his house as holy to the Lord, the priest will establish its conversion value, whether good or bad. Just as the priest establishes its conversion value, thus it will stand.

15If the one who consecrates it redeems his house, he must add to it one-fifth of its conversion value in silver, and it will belong to him.

16“‘If a man consecrates to the Lord some of his own landed property, the conversion value must be calculated in accordance with the amount of seed needed to sow it, a homer of barley seed being priced at 50 shekels of silver.

17If he consecrates his field in the Jubilee year, the conversion value will stand,

18but if he consecrates his field after the Jubilee, the priest will calculate the price for him according to the years that are left until the next Jubilee year, and it will be deducted from the conversion value.

19If, however, the one who consecrated the field redeems it, he must add to it one-fifth of the conversion price, and it will belong to him.

20If he does not redeem the field, but sells the field to someone else, he may never redeem it.

21When it reverts in the Jubilee, the field will be holy to the Lord like a permanently dedicated field; it will become the priest’s property.

22“‘If he consecrates to the Lord a field he has purchased, which is not part of his own landed property,

23the priest will calculate for him the amount of its conversion value until the Jubilee year, and he must pay the conversion value on that Jubilee day as something that is holy to the Lord.

24In the Jubilee year the field will return to the one from whom he bought it, the one to whom it belongs as landed property.

25Every conversion value must be calculated by the standard of the sanctuary shekel; 20 gerahs to the shekel.

26“‘Surely no man may consecrate a firstborn that already belongs to the Lord as a firstborn among the animals; whether it is an ox or a sheep, it belongs to the Lord.

27If, however, it is among the unclean animals, he may ransom it according to its conversion value and must add one-fifth to it, but if it is not redeemed, it must be sold according to its conversion value.

28“‘Surely anything that a man permanently dedicates to the Lord from all that belongs to him, whether from people, animals, or his landed property, must be neither sold nor redeemed; anything permanently dedicated is most holy to the Lord.

29Any human being who is permanently dedicated to the Lord must not be ransomed; such a person must be put to death.

30“‘Any tithe of the land, from the grain of the land or from the fruit of the trees, belongs to the Lord; it is holy to the Lord.

31If a man redeems part of his tithe, however, he must add one-fifth to it.

32All the tithe of herds or flocks, everything which passes under the rod, the tenth one will be holy to the Lord.

33The owner must not examine the animals to distinguish between good and bad, and he must not exchange it. If, however, he does exchange it, both the original animal and its substitute will be holy and must not be redeemed.’”

34These are the commandments which the Lord commanded Moses to tell the Israelites at Mount Sinai.

1Yahweh spoke to Moses, saying,

2“Speak to the children of Israel, and say to them, ‘When a man consecrates a person to Yahweh in a vow, according to your valuation,

3your valuation of a male from twenty years old even to sixty years old shall be fifty shekels of silver, after the shekel of the sanctuary.

4If she is a female, then your valuation shall be thirty shekels.

5If the person is from five years old even to twenty years old, then your valuation shall be for a male twenty shekels, and for a female ten shekels.

6If the person is from a month old even to five years old, then your valuation shall be for a male five shekels of silver, and for a female your valuation shall be three shekels of silver.

7If the person is from sixty years old and upward; if he is a male, then your valuation shall be fifteen shekels, and for a female ten shekels.

8But if he is poorer than your valuation, then he shall be set before the priest, and the priest shall assign a value to him. The priest shall assign a value according to his ability to pay.

9“‘If it is an animal, of which men offer an offering to Yahweh, all that any man gives of such to Yahweh becomes holy.

10He shall not alter it, nor change it, a good for a bad, or a bad for a good: and if he shall at all change animal for animal, then both it and that for which it is changed shall be holy.

11If it is any unclean animal, of which they do not offer as an offering to Yahweh, then he shall set the animal before the priest;

12and the priest shall value it, whether it is good or bad. As you the priest values it, so shall it be.

13But if he will indeed redeem it, then he shall add the fifth part of it to its valuation.

14“‘When a man dedicates his house to be holy to Yahweh, then the priest shall evaluate it, whether it is good or bad: as the priest shall evaluate it, so shall it stand.

15If he who dedicates it will redeem his house, then he shall add the fifth part of the money of your valuation to it, and it shall be his.

16“‘If a man dedicates to Yahweh part of the field of his possession, then your valuation shall be according to the seed for it. The sowing of a homer of barley shall be valued at fifty shekels of silver.

17If he dedicates his field from the Year of Jubilee, according to your valuation it shall stand.

18But if he dedicates his field after the Jubilee, then the priest shall reckon to him the money according to the years that remain to the Year of Jubilee; and an abatement shall be made from your valuation.

19If he who dedicated the field will indeed redeem it, then he shall add the fifth part of the money of your valuation to it, and it shall remain his.

20If he will not redeem the field, or if he has sold the field to another man, it shall not be redeemed any more;

21but the field, when it goes out in the Jubilee, shall be holy to Yahweh, as a devoted field. It shall be owned by the priests.

22“‘If he dedicates a field to Yahweh which he has bought, which is not of the field of his possession,

23then 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 thing to Yahweh.

24In the Year of Jubilee the field shall return to him from whom it was bought, even to him to whom the possession of the land belongs.

25All your valuations shall be according to the shekel of the sanctuary: twenty gerahs to the shekel.

26“‘Only the firstborn among animals, which is made Yahweh’s firstborn, no man may dedicate; whether an ox or a sheep. It is Yahweh’s.

27If it is an unclean animal, then he shall buy it back according to your valuation, and shall add to it the fifth part of it; or if it isn’t redeemed, then it shall be sold according to your valuation.

28“‘Notwithstanding, no devoted thing, that a man shall devote to Yahweh of all that he has, whether of man or animal, or of the field of his possession, shall be sold or redeemed. Everything devoted to destruction is most holy to Yahweh.

29“‘No one devoted, who shall be devoted from among men, shall be ransomed; he shall surely 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 Yahweh’s. It is holy to Yahweh.

31If a man redeems anything of his tithe, he shall add a fifth part to it.

32All the tithe of the herds or the flocks, whatever passes under the rod, the tenth shall be holy to Yahweh.

33He shall not search whether it is good or bad, neither shall he change it. If he changes it at all, then both it and that for which it is changed shall be holy. It shall not be redeemed.’”

34These are the commandments which Yahweh commanded Moses for the children of Israel on Mount Sinai.

Summary
Authorship & Background
Map & Geography
Commentary
Videos
Reflection

Summary

God gives rules for redeeming vows and dedicated things — what is consecrated to the Lord must be honored.

Authorship & Background

Author: Moses. Leviticus is the third book of the Pentateuch, written during the wilderness period (approximately 1445-1405 BC). Hebrew title: "Vayikra" — "And He called." God speaks from the newly completed Tabernacle, giving Israel instructions for worship, sacrifice, and holy living.
Historical Context: Chapter 27 is the concluding chapter of Leviticus, functioning as an appendix to the book. After the formal conclusion of the Holiness Code in 26:46, this chapter addresses a practical matter: vows and dedications to the LORD. When someone makes a voluntary vow to dedicate a person, animal, house, or field to God, how is that vow valued and fulfilled? The chapter provides a systematic valuation system and establishes principles for redemption (buying back what was dedicated). The placement is significant: after the blessings and curses of chapter 26 (what God requires), chapter 27 addresses voluntary devotion (what people choose to give beyond what is required). It moves from obligation to gratitude, from law to love. The chapter also addresses the tithe (vv.30-33) — the foundational principle that a tenth of everything belongs to God. The final verse (v.34) closes the entire book: "These are the commandments, which the LORD commanded Moses for the children of Israel in mount Sinai." Everything in Leviticus — from the first sacrifice to the last tithe — comes from God, through Moses, at Sinai. The book that began with God calling from the Tabernacle ends with the reminder that all these instructions originated at the holy mountain.
Valuation of Persons Dedicated by Vow (vv.1-8): When someone makes a "singular vow" (KJV) / "special vow" (ESV) — dedicating a person to the LORD's service (v.2). Since the person cannot literally be sacrificed, a monetary equivalent is established:
  • Male 20-60 years: 50 shekels of silver (v.3)
  • Female 20-60 years: 30 shekels (v.4)
  • Male 5-20 years: 20 shekels (v.5)
  • Female 5-20 years: 10 shekels (v.5)
  • Male 1 month-5 years: 5 shekels (v.6)
  • Female 1 month-5 years: 3 shekels (v.6)
  • Male 60+ years: 15 shekels (v.7)
  • Female 60+ years: 10 shekels (v.7)
If the person is too poor to pay the standard valuation, the priest assesses according to ability (v.8). The valuations reflect economic productivity in an agricultural society, not inherent human worth. God accommodates poverty — no one is excluded from making vows by inability to pay the full amount. Note: Jesus was valued at 30 pieces of silver (Matthew 26:15) — the price of a female slave or a male between 5-20. The Messiah was sold for the price of the least valuable category of adult.
Dedication of Animals (vv.9-13): If the vowed animal is one that may be offered to the LORD, it becomes holy and cannot be exchanged — good for bad or bad for good (vv.9-10). If someone attempts a substitution, BOTH animals become holy (v.10). If the animal is unclean (not suitable for sacrifice), the priest values it (vv.11-12). If the owner wishes to redeem it, he adds a fifth (20%) to the valuation (v.13). The principle: what is given to God cannot be taken back casually. A vow to God is serious — "better is it that thou shouldest not vow, than that thou shouldest vow and not pay" (Ecclesiastes 5:5).
Dedication of Houses (vv.14-15): When a man dedicates his house to the LORD, the priest values it (v.14). If the owner wishes to redeem it, he adds a fifth to the price (v.15). The same principle: dedication is serious, and redemption costs more than the original value.
Dedication of Fields (vv.16-25): If a man dedicates part of his inherited field: the valuation is based on the seed required — a homer of barley seed = 50 shekels (v.16). If dedicated from the Jubilee year, full valuation stands (v.17). If after Jubilee, the priest calculates based on remaining years until the next Jubilee (v.18). If the owner redeems: add a fifth (v.19). If he does NOT redeem, or sells it to another, it can never be redeemed — at Jubilee it becomes permanently holy, belonging to the priests as a devoted field (vv.20-21). If a man dedicates a PURCHASED field (not inherited): the priest calculates value until Jubilee; the man pays that day; at Jubilee the field returns to the original owner from whom it was purchased (vv.22-24). All valuations use the sanctuary shekel: 20 gerahs per shekel (v.25).
Firstborn Animals (v.26): The firstborn already belongs to God (Exodus 13:2) — therefore no one may "dedicate" it as a vow. You cannot give God what already belongs to Him. "Whether it be ox, or sheep: it is the LORD's."
Unclean Firstborn and Devoted Things (vv.27-29): An unclean firstborn animal: redeemed at valuation plus a fifth, or sold at valuation (v.27). "Devoted things" (cherem) — anything devoted to the LORD under a ban of total dedication — cannot be sold or redeemed. "Every devoted thing is most holy unto the LORD" (v.28). A person under the ban of devotion (cherem) "shall surely be put to death" (v.29). This is the most extreme form of dedication — irrevocable, total, and in the case of persons under divine judgment, resulting in death (cf. the ban on Jericho, Joshua 6:17; Achan's violation, Joshua 7).
The Tithe (vv.30-33): "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 unto the LORD" (v.30). If someone wishes to redeem part of his tithe (keep it and pay money instead), he adds a fifth (v.31). The tithe of herds and flocks: every tenth animal that passes under the counting rod is holy to the LORD (v.32). The owner must not select good or bad — whatever passes tenth is the LORD's. If he substitutes, both the original and substitute become holy (v.33). The tithe is not a gift — it is a recognition that everything belongs to God and He claims a tenth as His own.
Closing Statement (v.34): "These are the commandments, which the LORD commanded Moses for the children of Israel in mount Sinai." This closes the entire book of Leviticus. Everything — sacrifices, priesthood, cleanness laws, holiness code, feasts, blessings, curses, vows, and tithes — all originated from God, delivered through Moses, at Sinai.

Map & Geography

  • Sinai (v.34): Mountain where God gave Moses the Law.

Commentary

  • Enduring Word (David Guzik): enduringword.com Guzik notes that this chapter addresses voluntary devotion beyond required obedience — the overflow of a grateful heart. He emphasizes that vows to God are serious and should not be made lightly. He connects the 30 pieces of silver valuation to Christ's betrayal price.
  • Charles Spurgeon: "A vow to God is a sacred thing. It is not to be made in the heat of emotion and forgotten in the cold of morning. When you have promised God something — your time, your talent, your treasure — He holds you to it. Not because He needs it, but because your word reveals your heart. 'It is a snare to the man who devoureth that which is holy, and after vows to make enquiry' (Proverbs 20:25). Count the cost before you vow. But having vowed — pay."

Videos

The Bible Project — Leviticus Overview

Reflection

  • 1. Vows are serious (vv.2-8). In our casual culture, promises are made and broken easily. But a vow to God is sacred. "When thou vowest a vow unto God, defer not to pay it" (Ecclesiastes 5:4). Have you made promises to God — in prayer, in crisis, in worship — that you have not kept? God remembers. Better to fulfill a small vow than to make a grand one and forget it.
  • 2. You cannot give God what already belongs to Him (v.26). The firstborn is already His — you cannot "dedicate" it as though it were yours to give. Similarly, the tithe is already God's (v.30). Tithing is not generosity — it is honesty. Generosity begins ABOVE the tithe. Are you giving God what is already His, or are you giving beyond what is required?
  • 3. God accommodates poverty (v.8). The poor man is not excluded from making vows. The priest assesses according to ability. God does not demand what you cannot give. He asks for your heart's devotion expressed according to your means. "If there be first a willing mind, it is accepted according to that a man hath, and not according to that he hath not" (2 Corinthians 8:12).
  • 4. The cost of taking back (the fifth). Every redemption costs 20% more than the original value. There is a cost to taking back what you gave to God. This should make us count the cost BEFORE we vow, and think twice before we reclaim what we dedicated. "No man, having put his hand to the plough, and looking back, is fit for the kingdom of God" (Luke 9:62).
  • 5. "These are the commandments... in mount Sinai" (v.34). Leviticus ends where it began — with God speaking. The entire book is God's word to His redeemed people about how to live in His presence. From the first burnt offering to the last tithe, it is all about one thing: a holy God making a way for unholy people to dwell with Him. And it all points to Christ — the perfect sacrifice, the true priest, the final atonement, the Jubilee, the Light, the Bread, the Lamb without blemish.