Bible Study

A Commentary on the Book of Leviticus

Chapter Twenty-Seven


Rules Regarding Vows and Tithes


27:1 The LORD spoke to Moses, saying, 2 “Speak to the people of Israel and say to them, If anyone makes a special vow to the LORD involving the valuation of persons, 3 then the valuation of a male from twenty years old up to sixty years old shall be fifty shekels of silver, according to the shekel of the sanctuary. 4 If the person is a female, the valuation shall be thirty shekels. 5 If the person is from five years old up to twenty years old, the valuation shall be for a male twenty shekels, and for a female ten shekels. 6 If the person is from a month old up to five years old, the valuation shall be for a male five shekels of silver, and for a female the valuation shall be three shekels of silver. 7 And if the person is sixty years old or over, then the valuation for a male shall be fifteen shekels, and for a female ten shekels. 8 And if someone is too poor to pay the valuation, then he shall be made to stand before the priest, and the priest shall value him; the priest shall value him according to what the vower can afford. 


As discussed at the end of the previous chapter, this chapter is often viewed as either an appendix or a later addition. The concept of making vows to God is difficult to understand especially for a modern student. Some view this process as a way to fund the operation of the Tabernacle (or later, the Temple), while others suggest that a vow to God would be the equivalent of offering something beyond the usual sacrifices as listed in the first seven chapters of Leviticus.


Here is a short list of what we do know about Old Testament vows to God: 

  1. They were not commanded (or required, see Deuteronomy 23:21-23)
  2. When made, they were to be considered holy and every effort should be made to fulfill the vow (see Numbers 30:2; Ecclesiastes 5:4-6)
  3. They could be made as a gift to God as a special thanksgiving (see Psalm 50:14; 61:8; 65:1; 66:13; 116:14-18; Jonah 2:9)
  4. They could be substituted or redeemed with something of equal value plus twenty percent
  5. They could be made by offering anything the person had rightful control over (including themselves, spouse, children, slaves, house, animals, or land). 

The Hebrew word ‘ně’·ḏěr’,[1] a noun found 60 times in Scripture, refers to a solemn promise, most often to God. Even though the vows listed are considered holy before God, the same word is used to describe the vow of a Nazarite, which is presented as a more solemn vow of separation, requiring a higher commitment level, as the vow demands that the person avoid drinking anything strong, avoid consuming anything produced from the fruit of the vine, plus they are not allowed to cut their hair, nor be anywhere near a dead body, until the vow is completed (see Numbers 6:1-21).[2] But what is a vow to God? It is a method to provide a personal interaction with God. One could pledge to serve God in many ways, a vow could contain a condition, such as, “God, I promise to do [what they are offering to do], if you allow me to have [some advantage, blessing, etc.]” Or perhaps to emphasize a thanksgiving or acknowledge something done for them already, such as, “God, I dedicate this [whatever they are offering] to your service [could include a timetable] for doing [whatever they are acknowledging].” The vow can even be a dedication of (something or someone) as a pledge to do (something, typically unusual or dangerous in the service to God). There are several applications of vows in Scripture (for one example see 1 Samuel 1:1-2:8).


It is important to remember that Christians have direct access to God through Jesus Christ (the removal of the separation between God and mankind was exemplified by the curtain that once separated the Most Holy Place and the Holy Place in the Temple being torn from top to bottom, representing the allowance of direct access to God for all believers, see Matthew 27:51; Mark 15:38; Luke 23:45). While that doesn’t necessarily negate the need or desire to make a vow to God, Christians are offered continual and eternal personal interaction with Him, as the Holy Spirit dwells within each believer.


In most English Bible translations verse two reads similar to the ESV rendering, “if anyone makes a special vow to the LORD involving the valuation of persons.” These are not the values of souls as stated in the Talmud;[3] however, the Targum Onkelos suggests the rendering of this passage as, “When a man setteth apart a votive offering, (it shall be) by estimation of the life before the Lord.”[4] In other words, this listing contains the equivalent values necessary to “set aside” or to redeem a vow (remove or reverse the obligation).


Here God lists for Moses the equivalent charges for redeeming vows. If a person’s vow includes a male between the ages of 20 and 60 years old, a payment of 50 shekels would be necessary. For a female of the same age, 30 shekels. Between the ages of five and twenty the fee would be 20 shekels for a male and 10 shekels for a female. Children from the age of one month to five years of age would require 5 shekels for a male and 3 shekels for a female to redeem. Then if the person was over 60 years old, the fee would be 15 shekels for a male and 10 shekels for a female. If a person could not afford these charges, they are to see a priest and they will determine the appropriate fee, one that they could afford. 


It may be an interesting exercise to evaluate the value of each of these age groups and speculate as to why God chose these values as many commentators and theologians have, however, that information would be of little value, as the contents of the vow, the actual motivation behind the desire to make a vow to God, is where the value lies. God, who does not require money or anything of physical value, set these values to demonstrate that if someone chooses to redeem a vow, they could without provoking any anger or resentment from Him, but at the same time validate the vow by giving it some value and consequence.


27:9 “If the vow is an animal that may be offered as an offering to the LORD, all of it that he gives to the LORD is holy. 10 He shall not exchange it or make a substitute for it, good for bad, or bad for good; and if he does in fact substitute one animal for another, then both it and the substitute shall be holy. 11 And if it is any unclean animal that may not be offered as an offering to the LORD, then he shall stand the animal before the priest, 12 and the priest shall value it as either good or bad; as the priest values it, so it shall be. 13 But if he wishes to redeem it, he shall add a fifth to the valuation. 


If the vow involved an animal, the vow was also considered holy. If a person wishes to exchange the animal for another animal (of equivalent value), they are not allowed to exchange one for another regardless if exchanging a good for a bad animal (usually a reference to one being imperfect, but can also imply one with an injury), or vice versa, as both the original animal and its replacement would be considered holy, remaining the property of God. 


If the animal was an unclean animal, one that could not be offered in a sacrifice, a priest is to make the determination if the animal is good or bad and come up with a value. If the person desires to redeem the animal, they will need to pay the animal’s value, plus a twenty percent surcharge. 


27:14 “When a man dedicates his house as a holy gift to the LORD, the priest shall value it as either good or bad; as the priest values it, so it shall stand. 15 And if the donor wishes to redeem his house, he shall add a fifth to the valuation price, and it shall be his. 


If a vow involves a house, a priest is to assess the house and come up with a value. If the person who offered the house desires to redeem the house, he can pay the assessed price plus a twenty percent surcharge, and it will be theirs again.


27:16 “If a man dedicates to the LORD part of the land that is his possession, then the valuation shall be in proportion to its seed. A homer of barley seed shall be valued at fifty shekels of silver. 17 If he dedicates his field from the year of jubilee, the valuation shall stand, 18 but if he dedicates his field after the jubilee, then the priest shall calculate the price according to the years that remain until the year of jubilee, and a deduction shall be made from the valuation. 19 And if he who dedicates the field wishes to redeem it, then he shall add a fifth to its valuation price, and it shall remain his. 20 But if he does not wish to redeem the field, or if he has sold the field to another man, it shall not be redeemed anymore. 21 But the field, when it is released in the jubilee, shall be a holy gift to the LORD, like a field that has been devoted. The priest shall be in possession of it. 22 If he dedicates to the LORD a field that he has bought, which is not a part of his possession, 23 then the priest shall calculate the amount of the valuation for it up to the year of jubilee, and the man shall give the valuation on that day as a holy gift to the LORD. 24 In the year of jubilee the field shall return to him from whom it was bought, to whom the land belongs as a possession. 25 Every valuation shall be according to the shekel of the sanctuary: twenty gerahs shall make a shekel. 


If a vow involved any land dedicated to YHWH, the value of the land would be based on the amount of seed required to plant the field. The unit of measure here is transliterated from the Hebrew word ‘ḥō’·měr’,[5] the term has several definitions depending on context, here it represents a dry measure, estimated to be the equivalent of 200 dry quarts or 6 bushels. The value of the land would be assessed fifty shekels of silver for every homer of barely seed needed to plant the field. The other variable would be the amount of time (number of years) the field could be used. If the field is dedicated to God during the Year of Jubilee, the assessed price is not modified, however, if dedicated during any other year, the price will be reduced based on the number of years until the next Year of Jubilee. If the person who vowed the property desires to redeem the land, its value plus twenty percent is required. 


If the person chooses not to redeem the land (the next word is either an ‘and’ or an ‘or’, the Hebrew letter ‘wāw’, which can be either way, as demonstrated by the fact that several Bible versions vary here)[6] sold to another person, the land could no longer be redeemed. When the field was released during the Year of Jubilee, it was a holy gift to YHWH and a priest was to take possession of the property. The verse uses the analogy, “like a field that has been devoted.” The word translated as ‘devoted’ is the Hebrew word ‘ḥē’·rěm’,[7] referring to something that is set aside for a specific function (often called “proscribed property,” forbidden for any other use). This is the first time this word appears in Scripture and in this case the word is used to compare how a holy gift is devoted, like a holy field, refers to be being used only for those things related to the service of God.


If a person dedicates land that was not part of their family property (bought from someone else) then the property is to be assessed based on the time to the next Year of Jubilee and that amount is to be given as a holy gift to God. At the next Year of Jubilee the land is to return to the family that inherited it. 


First stated in Exodus 30:13, the reader is reminded that for any valuation referring to the silver shekel, will be done in accordance with the sanctuary shekel, which measures out to be twenty gerahs (considered to be 0.6 grams per gerah).[8]


27:26 “But a firstborn of animals, which as a firstborn belongs to the LORD, no man may dedicate; whether ox or sheep, it is the LORD’s. 27 And if it is an unclean animal, then he shall buy it back at the valuation, and add a fifth to it; or, if it is not redeemed, it shall be sold at the valuation. 


No one was allowed to dedicate any firstborn animals as they already belong to God (see Exodus 13:2, 12-16; 22:29-30; 34:19; Numbers 3:13; 8:17; 18:15; Deuteronomy 15:19). If a firstborn ceremonially unclean animal was dedicated, it could be redeemed and bought back at a value set by an assessment of its worth, plus twenty percent. If the animal was not redeemed, it could be sold at the assessed price.


27:28 “But no devoted thing that a man devotes to the LORD, of anything that he has, whether man or beast, or of his inherited field, shall be sold or redeemed; every devoted thing is most holy to the LORD. 29 No one devoted, who is to be devoted for destruction from mankind, shall be ransomed; he shall surely be put to death. 


The Hebrew word ‘ḥē’·rěm’ is used for the second time in the Bible (and this chapter, see verse 21), now referring to those things that are forbidden to sell or redeem.  Here referring to anything that was considered “most holy” (“qō’·ḏěš qā·ḏā·šîm,” or holy of holies, signifying the highest level of holiness),[9] those things set aside for use by God alone, a status that cannot be changed, regardless if it pertained to a human being, an animal, or a portion of their land. The text does not elaborate or give any specific references.


The term ‘ḥē’·rěm’ (a noun and its verb form, ‘ḥǎram’[10]) is most often seen in the Bible tied to the concept of being devoted to destruction (see Deuteronomy 7:26; 13:17; Joshua 6:17-18; 7:1, 10-15; 22:20; 1 Samuel 15:21; 1 Kings 20:42; 1 Chronicles 2:7; Isaiah 34:5; 43:28; Zechariah 14:11; Malachi 4:6), in verse 29 it is referring to those that are destined or have been deemed by God to be destroyed (condemned to death), and as such, they are not redeemable, and will indeed be put to death. 


27:30 “Every tithe of the land, whether of the seed of the land or of the fruit of the trees, is the LORD’s; it is holy to the LORD. 31 If a man wishes to redeem some of his tithe, he shall add a fifth to it. 32 And every tithe of herds and flocks, every tenth animal of all that pass under the herdsman’s staff, shall be holy to the LORD. 33 One shall not differentiate between good or bad, neither shall he make a substitute for it; and if he does substitute for it, then both it and the substitute shall be holy; it shall not be redeemed.” 


The text now shifts to the subject of redeeming tithes, the first one listed is in regard to the yield of the land. Whether from a harvest of their fields or fruit from their trees, the tithe of any crop is considered holy to YHWH. If someone desires to redeem a portion of their tithe, they are allowed, but it will cost extra; they will need to add twenty percent to the value. For tithes involving any herds or flocks, one-tenth of all the animals that pass under the herdsman’s staff (in other words, they are to remove one animal for every ten animals counted), are also to be considered holy to YHWH. However, they are not to pick and choose between sickly and healthy animals and exchange a bad animal for a good one. If a substitute is submitted, then both the original animal and the substitute animal are considered holy and neither one can be redeemed. 


Since no further regulation regarding the giving of a tithe from one’s herd or flock (see verses 32-33) can be found in the Torah, this passage is often interpreted as the rule for giving animals to God.  The primary understanding is that when counting the animals from either a herd or a flock, whichever animal that is counted as the tenth animal, sickly or healthy, is the animal chosen for the tithe. No substitutions were allowed. 


27:34 These are the commandments that the LORD commanded Moses for the people of Israel on Mount Sinai. 


A similar statement was made at the end of the previous chapter that concluded with “these are the statutes and rules and laws” (see Leviticus 26:46). Three items were listed, ‘statutes’ (Hebrew ‘ḥǔq·qîm’, referring to regulations, usually prescribed by decree, the masculine noun equivalent to ‘huqqāh’);[11] ‘rules’ (Hebrew ‘miš·pā·ṭîm’, referring to a legal decision);[12] and laws (Hebrew ‘tô·rōṯ’, instructions, usually translated as ‘laws’).[13] Here in this verse the word translated as ‘commandments’ is the Hebrew word ‘miṣ·wōṯ’,[14] even though most often translated as ‘commandments’ when found in its plural form, as we see it here, it is typically used to refer to the entire divine law and instruction. In this case closing the book of Leviticus.

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[1] Strong’s Hebrew 5088.

[2] See also commentary under Genesis 49:22-26.

[3] Neusner, J. (2011). The Babylonian Talmud: A Translation and Commentary (Vol. 21b, p. 126). Peabody, MA: Hendrickson Publishers.

[4] Etheridge, J. W. (Trans.). (1862–1865). The Targums of Onkelos and Jonathan ben Uzziel on the Pentateuch; With the Fragments of the Jerusalem Targum: From the Chaldee (Le 27). London: Longman, Green, Longman, and Roberts.; Longman, Green, Longman, Roberts, and Green.

[5] Different than an ‘omer’, which is a much smaller unit of measure, see commentary under Exodus 16:16-21. Strong’s Hebrew 2563.

[6] See commentary under Exodus 24:12.

[7] Strong’s Hebrew 2764.

[8] See commentary under Exodus 30:13.

[9] See commentary under Exodus 29:36-37 and 30:10. Strong’s Hebrew 6944 twice.

[10] Strong’s Hebrew 2763. See also commentary under Exodus 22:20.

[11] See commentary under Genesis 26:1-5.

[12] See commentary under Exodus 21:1; 28:15; Leviticus 19:36-37.

[13] See Considerations under Genesis 10:19-20.

[14] Strong’s Hebrew 4687.