Matthew Henry's Complete Bible Commentary
Leviticus 27
The Leviticus 26:46 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 (Leviticus 27:2-27:8), cattle, clean or unclean (Leviticus 27:9-27:13), houses and lands (Leviticus 27:15-27:25), with an exception of firstlings, Leviticus 27:26, 27:27. II. Concerning what was devoted, Leviticus 27:28, 27:29. III. Concerning tithes, Leviticus 27:30-27:34 MHBCC 118.1