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Verse-by-Verse Commentary

The Book of Leviticus

Chapter 27: Vows, the Devoted Thing, and the Tithe

Leviticus does not end with a thunderclap but with an appendix on vows, dedications, and tithes, the free and grateful giving of a redeemed people back to God. A man might vow himself, his family, his animals, his house, or his fields to the LORD, and rules of valuation and redemption governed those gifts. Some things were 'devoted,' given wholly and forever. And the tithe belonged to God already. Fittingly, the book that began with sacrifice ends with consecration: a saved people learning to give themselves and their substance to the God who redeemed them.

About This Commentary

This is a verse-by-verse study of Leviticus chapter 27, the closing chapter of the book. For each section you will find the KJV text, the Hebrew words that sharpen the meaning, plain explanation, and a Gospel Focus. The chapter deals with vows and dedications: the valuation of persons devoted to God, the dedication and redemption of animals, houses, and fields, the devoted thing that is most holy, and the tithe that belongs to the LORD. It closes Leviticus on the note of wholehearted consecration, and points to the giving of ourselves in Christ. Every Scripture quotation is from the King James Version.

Setting the Stage

Vows

A Person Vowed to God

A man could vow himself or his family to the LORD; a scale of valuation governed the gift, with grace for the poor.

Dedication

Given and Redeemed

Animals, houses, and fields could be dedicated to God, and redeemed back by adding a fifth to their value.

Devoted

Most Holy to the LORD

A "devoted thing" was given wholly and irrevocably; it could never be sold or bought back.

The Tithe

Already the LORD's

The tenth of the land and the flock was holy to God; it was not a gift to give but His portion to return.

Vows

When a Man Shall Make a Vow (Leviticus 27:1-8)

A person could be vowed to the LORD, valued by a set scale, yet with tender provision so that even the poorest could give.

Leviticus 27:1-13

Valued According to His Ability

"And the LORD spake unto Moses, saying, Speak 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. And 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. And if it be a female, then thy estimation shall be thirty shekels. And 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. And 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. And 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. But 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. And 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. He 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. And 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: And the priest shall value it, whether it be good or bad: as thou valuest it, who art the priest, so shall it be. But if he will at all redeem it, then he shall add a fifth part thereof unto thy estimation."

Hebrew Study

"vow," neder (נֶדֶר). A neder is a voluntary promise made to God, freely undertaken but, once made, binding. These were not required offerings but free acts of devotion, ways a grateful heart could give itself and its own to the LORD.

"estimation," erek (עֵרֶךְ). The erek is the fixed valuation, the set worth assigned to what was vowed. Because the vow itself was free, its price could not be left to the bargaining of the one who made it; God set the scale Himself, so that what devotion promised was settled by a fixed and public measure.

Explanation

Sometimes, in gratitude or earnest prayer, a person would vow himself or a member of his household "unto the LORD." Since a human being could not literally be given over to serve at the tabernacle, a valuation was set, "by thy estimation," and the money was given instead. The chapter lists set amounts by age and sex, reflecting a person's typical capacity for labor in that economy, not their worth in God's eyes, for every soul is precious to Him. And notice the mercy woven in: "if he be poorer than thy estimation," the priest was to value him "according to his ability that vowed." No one was shut out of devoting himself to God by poverty. The rich and the poor alike could make their vow, each valued by what they were able to give. The heart to give was what mattered, and God made a way for every heart to do it.

Gospel Focus

These vows remind us that our devotion to God is meant to be wholehearted and personal, offering not only our substance but our very selves. Yet the chapter also whispers a deeper truth about the value of a soul. A set price in silver could stand for a person dedicated to God, but no amount of silver could ever truly redeem a soul, "ye were not redeemed with corruptible things, as silver and gold... but with the precious blood of Christ" (1 Peter 1:18-19). The true worth of a person was not fifty shekels but the very life of the Son of God. And the grace shown to the poor, valued "according to his ability," is the grace of the whole gospel: God never shuts out the poor. He receives the widow's two mites as gladly as the rich man's gold, for He looks on the heart, "if there be first a willing mind, it is accepted according to that a man hath" (2 Corinthians 8:12). Whatever your means, you can give yourself wholly to God, and He will value you not by your poverty but by the blood that bought you.

Dedication

Dedicated and Redeemed (Leviticus 27:9-25)

Animals, houses, and fields could be sanctified to the LORD, valued by the priest, and, if desired, bought back by adding a fifth to the price.

Leviticus 27:14-27

Sanctified Holy unto the LORD

"And 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. And 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. And 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. If he sanctify his field from the year of jubile, according to thy estimation it shall stand. But 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. And 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. And if he will not redeem the field, or if he have sold the field to another man, it shall not be redeemed any more. But 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. And if a man sanctify unto the LORD a field which he hath bought, which is not of the fields of his possession; Then 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. In 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. And all thy estimations shall be according to the shekel of the sanctuary: twenty gerahs shall be the shekel. Only 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. And 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."

Hebrew Study

"sanctify," qadash (קָדַשׁ), to set apart as holy to the LORD — here by vow, devoting a house, field, or animal to God. What is vowed may be redeemed by paying its value plus "a fifth part" (chomesh) — the added fifth guarding against rash, easily-broken vows. The book that opened with God calling sinners near through sacrifice closes with people freely giving themselves and their goods back to Him. Redemption's fitting response is a life devoted, set apart, holy to the LORD.

Explanation

Beyond persons, a man could dedicate his property to God. A clean animal fit for sacrifice, once vowed, became "holy" and could not be swapped, "a good for a bad, or a bad for a good"; the giver could not offer God his best and then quietly exchange it for something poorer. A house or a field could be "sanctified" to the LORD, and the priest set its value. If the owner later wished to redeem what he had dedicated, to buy it back for his own use, he could, but he had to "add the fifth part," twenty percent more, to the valuation. Field dedications were reckoned against the coming Jubilee, tying this chapter back to the year of liberty. Running through it all is a single principle: what is given to God is holy, set apart, no longer common, and it cannot be treated lightly or reclaimed as if the vow had never been made.

Gospel Focus

The heart of these laws is the seriousness of what we promise God. A vow was voluntary, but once made it was binding, and to give God something and then try to shortchange or reclaim it was sin. The wise man warns, "when thou vowest a vow unto God, defer not to pay it; for he hath no pleasure in fools: pay that which thou hast vowed" (Ecclesiastes 5:4), and "better is it that thou shouldest not vow, than that thou shouldest vow and not pay" (Ecclesiastes 5:5). The New Testament shows the deadly seriousness of the same principle when Ananias and Sapphira lied about what they had devoted to God (Acts 5). God is not honored by rash promises we do not keep or by gifts we try to quietly take back. Better to promise little and perform it than to make a great show and fail. And the "fifth part" added to redeem a gift teaches that reclaiming what we have consecrated always costs more than the gift itself; what is laid on God's altar is best left there. Count the cost, then give, and let what is promised to God stand as holy.

Devoted

The Devoted Thing, Most Holy (Leviticus 27:26-29)

What already belonged to God could not be vowed again, and a thing wholly "devoted" was most holy, given forever and never to be bought back.

Leviticus 27:28-29

Every Devoted Thing Is Most Holy

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

Hebrew Study

"devoted thing," cherem (חֵרֶם). Something given over wholly and irrevocably to God, set apart so completely that it could never be reclaimed. Unlike an ordinary vow, which could be redeemed with money, a cherem was beyond redemption; it belonged to God alone, "most holy." The word marks the deepest kind of dedication, a giving with no strings and no way back.

Explanation

Two things stand at the limits of vowing. First, a man could not dedicate what already belonged to God. The firstling of an ox or sheep "should be the LORD'S firstling" already, so "no man shall sanctify it," for a person cannot give God as a gift what is already His by right. Second, above the ordinary redeemable vow stood the "devoted thing," the cherem, given to God so completely that it "shall not be sold or redeemed: every devoted thing is most holy unto the LORD." This was the most absolute form of dedication, a total and permanent surrender with no way of buying it back. Where a vowed field could be reclaimed for a price, a devoted thing was gone from human hands forever, wholly the LORD's.

Gospel Focus

The devoted thing, given wholly and never taken back, is a picture of the total consecration God desires from us. There is a kind of giving that keeps one hand on the gift, ready to reclaim it; and there is the cherem, the offering laid down forever with no thought of return. That is what Paul calls us to: "present your bodies a living sacrifice, holy, acceptable unto God, which is your reasonable service" (Romans 12:1). A living sacrifice is one placed on the altar without reserve, no longer our own. "Ye are not your own... ye are bought with a price" (1 Corinthians 6:19-20). And the truth that we cannot dedicate to God what is already His humbles all our giving: everything we have is already His by right, so that when we give, we are only returning what He first gave us. "Of thine own have we given thee" (1 Chronicles 29:14). The highest dedication is to place ourselves on His altar as a devoted thing, most holy unto the LORD, wholly His and never reclaimed.

The Tithe

The Tithe Is the LORD's (Leviticus 27:30-34)

The book closes with the tithe: the tenth of the land and the flock was holy to God, not a gift to be given but His own portion to be returned.

Leviticus 27:30-34

Holy unto the LORD

"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 unto the LORD. And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof. And 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. He 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. These are the commandments, which the LORD commanded Moses for the children of Israel in mount Sinai."

Hebrew Study

"tithe," ma'aser (מַעֲשֵׂר). The word means simply a tenth. The tithe was the tenth part of the harvest and the herd set aside for God. Note the wording: it "is the LORD'S." The tithe was not described as a gift the worshiper generously offered, but as a portion that already belonged to God, held back for Him from the increase He Himself had given.

Explanation

The final law of the book concerns the tithe. "All the tithe of the land... is the LORD'S: it is holy unto the LORD." The tenth of the crops and of the herd belonged to God as His own portion. Of the flock, "whatsoever passeth under the rod," as the shepherd counted his animals one by one beneath his staff, every tenth one "shall be holy unto the LORD," and it was not to be picked over or exchanged, "he shall not search whether it be good or bad." Then the book ends with a simple seal: "these are the commandments, which the LORD commanded Moses for the children of Israel in mount Sinai." Leviticus closes not with a dramatic scene but with the quiet, faithful return of God's portion, the ongoing devotion of a redeemed people to the God who had given them everything.

Gospel Focus

The tithe rests on a truth that outlasts the law: everything we have comes from God, and honoring Him with our substance is part of a whole life laid before Him. Long before Sinai, Abraham gave a tenth to Melchizedek (Genesis 14:20) and Jacob vowed a tenth to God (Genesis 28:22); the principle is woven through Scripture. Through Malachi God calls His people to faithfulness here and attaches a promise: "bring ye all the tithes into the storehouse... and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing" (Malachi 3:10). And the New Testament lifts giving from a grudging duty to a joyful grace: "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 9:7). We do not give to earn God's favor, but because we are already His, returning His own with gladness. It is a fitting close to Leviticus: the book that showed how a redeemed people draws near to a holy God ends with that people giving God His portion, their hearts and their substance devoted to the One who redeemed them.

Chapter 27 in Review

Leviticus 27 closes the book with the laws of vows, dedications, and tithes, the free and grateful giving of a redeemed people. A person could vow himself or his household to the LORD by a set valuation, with tender grace so the poor were valued "according to his ability." Animals, houses, and fields could be sanctified to God and, if desired, redeemed by adding a fifth. A "devoted thing" was most holy, given wholly and never reclaimed. And the tithe, the tenth of the land and the flock, was simply "the LORD'S," His own portion returned to Him. The book ends with its quiet seal: "these are the commandments, which the LORD commanded Moses... in mount Sinai."

For the Apostolic reader, this closing chapter calls us to wholehearted consecration. Our vows to God are to be taken seriously and kept, for He has no pleasure in promises unpaid. The devoted thing, given forever with no way back, is the pattern of a "living sacrifice," ourselves laid on the altar and no longer our own. And the tithe teaches that all we have is already God's, so that giving is only returning His own, and it is to be done not grudgingly but as a "cheerful giver." So Leviticus, which opened with sacrifice for sin, ends with the glad self-giving of the redeemed. From first to last it has shown one thing: how a sinful people, cleansed and drawn near, may live wholly for the God who made them holy, all of it fulfilled and made ours in Jesus Christ.

Key Takeaways
  • Vows to God were voluntary but binding, with grace that let even the poor devote themselves "according to his ability" (27:8; 2 Corinthians 8:12).
  • No silver could truly value a soul; only the "precious blood of Christ" redeems us (27:1-8; 1 Peter 1:18-19).
  • What we promise God must be paid: "pay that which thou hast vowed" (27:9-25; Ecclesiastes 5:4-5).
  • The "devoted thing," given wholly and never reclaimed, pictures the "living sacrifice" of a life laid fully on God's altar (27:28; Romans 12:1).
  • The tithe "is the LORD'S"; all we have is already His, and giving is to be cheerful, not grudging (27:30; Malachi 3:10; 2 Corinthians 9:7).

Questions for Reflection

  • Have you kept the promises you have made to God, or have some vows gone unpaid?
  • Have you laid yourself on God's altar as a "living sacrifice," a devoted thing wholly His and not reclaimed?
  • Do you give to God as a cheerful giver, returning His own with gladness, or grudgingly and of necessity?
Leviticus Complete

With this chapter, our verse-by-verse journey through Leviticus is finished, all twenty-seven chapters. From the offerings and the priesthood to the Day of Atonement, the call to holiness, the feasts, the Jubilee, and these closing vows, one message has sounded throughout: a holy God has made a way for a sinful people to draw near, be cleansed, and live wholly for Him, and every shadow of it is fulfilled in Jesus Christ, our sacrifice, our High Priest, and our great Redeemer. To God be the glory.

References & Sources

Scripture is quoted from the King James Version (KJV). The Hebrew terms are standard and can be checked in any Hebrew lexicon. Supporting passages are listed so every claim can be verified in its own setting. If anything here does not look right, a verse, a reference, or a wording, please tell us at info@FruitBearers.net. Thank you for helping us keep Bible Learning error free.

  1. Vows and the valuation of persons, grace for the poor: Leviticus 27:1-8; 1 Peter 1:18-19; 2 Corinthians 8:12.
  2. Dedication and redemption, keeping our vows: Leviticus 27:9-25; Ecclesiastes 5:4-5; Acts 5:1-11.
  3. The devoted thing and total consecration: Leviticus 27:26-29; Romans 12:1; 1 Corinthians 6:19-20; 1 Chronicles 29:14.
  4. The tithe and cheerful giving: Leviticus 27:30-34; Genesis 14:20; Genesis 28:22; Malachi 3:10; 2 Corinthians 9:7.
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