◄ Leviticus 27 ►
Berean Standard Bible Par ▾ 

Rules about Valuations

1Then the LORD said to Moses, 2“Speak to the Israelites and say to them, ‘When someone makes a special vow to the LORD involving the value of persons, 3if the valuation concerns a male from twenty to sixty years of age, then your valuation shall be fifty shekels of silver,a according to the sanctuary shekel.b 4Or if it is a female, then your valuation shall be thirty shekels.c 5And if the person is from five to twenty years of age, then your valuation for the male shall be twenty shekels,d and for the female ten shekels.e

6Now if the person is from one month to five years of age, then your valuation for the male shall be five shekels of silver,f and for the female three shekels of silver.g 7And if the person is sixty years of age or older, then your valuation shall be fifteen shekelsh for the male and ten shekels for the female. 8But if the one making the vow is too poor to pay the valuation, he is to present the personi before the priest, who shall set the value according to what the one making the vow can afford.

9If he vows an animal that may be brought as an offering to the LORD, any such animal given to the LORD shall be holy. 10He must not replace it or exchange it, either good for bad or bad for good. But if he does substitute one animal for another, both that animal and its substitute will be holy.

11But if the vow involves any of the unclean animals that may not be brought as an offering to the LORD, the animal must be presented before the priest. 12The priest shall set its value, whether high or low; as the priest values it, the price will be set. 13If, however, the owner decides to redeem the animal, he must add a fifth to its value.

14Now if a man consecrates his house as holy to the LORD, then the priest shall value it either as good or bad. The price will stand just as the priest values it. 15But if he who consecrated his house redeems it, he must add a fifth to the assessed value, and it will belong to him.

16If a man consecrates to the LORD a parcel of his land, then your valuation shall be proportional to the seed required for it—fifty shekels of silver for every homer of barley seed.j 17If he consecrates his field during the Year of Jubilee, the price will stand according to your valuation.

18But if he consecrates his field after the Jubilee, the priest is to calculate the price in proportion to the years left until the next Year of Jubilee, so that your valuation will be reduced. 19And if the one who consecrated the field decides to redeem it, he must add a fifth to the assessed value, and it shall belong to him.

20If, however, he does not redeem the field, or if he has sold it to another man, it may no longer be redeemed. 21When the field is released in the Jubilee, it will become holy, like a field devoted to the LORD; it becomes the property of the priests.

22Now if a man consecrates to the LORD a field he has purchased, which is not a part of his own property, 23then the priest shall calculate for him the value up to the Year of Jubilee, and the man shall pay the assessed value on that day as a sacred offering to the LORD. 24In the Year of Jubilee the field shall return to the one from whom it was bought—the original owner of the land. 25Every valuation will be according to the sanctuary shekel, twenty gerahs to the shekel.k

26But no one may consecrate a firstborn of the livestock, because a firstborn belongs to the LORD. Whether it is an ox or a sheep, it is the LORD’s. 27But if it is among the unclean animals, then he may redeem it according to your valuation and add a fifth of its value. If it is not redeemed, then it shall be sold according to your valuation.

28Nothing that a man sets apartl to the LORD from all he owns—whether a man, an animal, or his inherited land—can be sold or redeemed; everything so devoted is most holy to the LORD.

29No person set apart for destruction may be ransomed; he must surely be put to death.

Instruction on Tithes
(Deuteronomy 14:22–29; Deuteronomy 26:1–15; Nehemiah 13:10–14)

30Thus any tithe from the land, whether from the seed of the land or the fruit of the trees, belongs to the LORD; it is holy to the LORD. 31If a man wishes to redeem part of his tithe, he must add a fifth to its value.

32Every tenth animal from the herd or flock that passes under the shepherd’s rod will be holy to the LORD. 33He must not inspect whether it is good or bad, and he shall not make any substitution. But if he does make a substitution, both the animal and its substitute shall become holy; they cannot be redeemed.’”

34These are the commandments that the LORD gave to Moses for the Israelites on Mount Sinai.

Berean Standard Bible (BSB) printed 2016, 2020, 2022, 2025 by Bible Hub and Berean.Bible. Produced in cooperation with Bible Hub, Discovery Bible, unfoldingWord, Bible Aquifer, OpenBible.com, and the Berean Bible Translation Committee. This text of God's Word has been dedicated to the public domain. Free downloads and unlimited usage available. See also the Berean Literal Bible and Berean Interlinear Bible.

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Leviticus 27 Summary
Valuations and Tithes

Verses 1–8 – Valuation of Persons
Yahweh provides a scale for anyone voluntarily “making a special vow.” Males aged 20–60 are valued at 50 shekels of silver, females at 30; the scale slides for children and seniors. If a person is too poor, “the priest shall set a value for him according to whatever the one making the vow can afford” (v. 8). The principle is: a life belongs to God, yet He allows a monetary substitute so worshipers may keep their promises without crippling poverty.

Verses 9–13 – Animals Dedicated
Livestock vowed to the LORD become “holy.” Clean animals are offered on the altar; an unclean animal cannot be sacrificed but may be redeemed by adding one-fifth to its assessed value. Substituting one animal for another results in both becoming holy, preventing bait-and-switch dealings with God.

Verses 14–15 – Houses Dedicated
A house set apart to the LORD is assessed by a priest. The owner may redeem it by adding one-fifth to the valuation. The home is recognized as belonging to God first, owner second.

Verses 16–21 – Ancestral Fields Dedicated
Farmland tied to a family inheritance is valued by sowing potential—“fifty shekels of silver to a homer of barley seed” (v. 16)—and prorated to the next Jubilee. If never redeemed, it becomes “holy to the LORD, like a field devoted; it shall be the priest’s possession” (v. 21).

Verses 22–25 – Purchased Fields Dedicated
Land bought (not inherited) can be vowed, but at Jubilee it returns to the original family. Valuation is again tied to years remaining and paid “according to the sanctuary shekel, twenty gerahs to the shekel” (v. 25), keeping weights honest.

Verses 26–27 – Firstborn Animals
Firstborn males of clean animals already belong to God under Exodus 13 and therefore cannot be vowed. Firstborn of unclean animals may be redeemed at the set value plus one-fifth.

Verses 28–29 – Things Devoted to Destruction
Anything or anyone “devoted to the LORD—whether man, animal, or land—shall be most holy; it may not be redeemed.” In cases of capital crimes or holy war, a devoted person “must surely be put to death.” This is the irreversible ban (ḥerem) seen later at Jericho.

Verses 30–33 – Tithes of Land and Flocks
“A tenth of the land’s produce, of the grain from the soil, or of the fruit from the trees, belongs to the LORD; it is holy.” Redemption is possible at a 20 percent premium. Every tenth animal that passes under the shepherd’s rod is His; no switching quality.

Verse 34 – Conclusion
“These are the commandments that the LORD gave Moses for the Israelites on Mount Sinai.” The closing signature seals the entire holiness code of Leviticus 17–27.

This passage presents detailed instructions given by the LORD to Moses regarding the valuation of people, animals, and land when someone makes a special vow or consecration to God. These divine regulations, given to the Israelites, emphasize the importance of the holiness of offerings and the obedience to God's commandments.

Historical and Cultural Backdrop

• Vows were voluntary promises, yet once uttered became binding (Numbers 30:2; Ecclesiastes 5:4-5). Israel’s neighbors practiced vows too, but Leviticus requires honesty, prevents child sacrifice, and protects the poor.

• The “sanctuary shekel” weighed roughly 11 grams (0.4 oz). Twenty gerahs equaled one shekel, a consistent standard verified by stone weights found at Lachish and Jerusalem.

• A “homer of barley” is about six bushels (220 liters). Valuating land by seed-capacity instead of real-estate speculation preserved fairness until the Jubilee reset every 50 years.

Why a Valuation Table?

1. Tangible Worship: Most Israelites could not leave daily work to serve at the tabernacle; the shekel value let them “stand in” by financing ministry.

2. Social Equity: Age and gender reflected earning capacity in an agrarian society. Though imperfect by modern eyesight, the scale ensured pledges matched ability.

3. Mercy Clause: Verse 8 lets the priest lower the price. God desires willing hearts more than revenue (Psalm 51:16-17). Jesus echoes this when He praises the widow’s two mites (Luke 21:1-4).

Dedication of Animals

• Clean animals (cattle, sheep, goats, doves) were already suitable for sacrifice (Leviticus 1-7). A vow elevated them to mandatory offering status.

• Unclean animals (donkeys, camels) could still serve farm life. By adding 20 percent at redemption, the owner both honored God and retained needed livestock.

• “Both it and its substitute shall be holy” (v. 10). This double-consecration slammed the door on swapping a prize bull for a scrawnier one after the vow.

Houses, Fields, and Jubilee

• Houses inside walled cities followed a different rule in Leviticus 25, but rural homes could be vowed here.

• Valuation by years to Jubilee illustrates Israel’s calendar of freedom. Ownership, labor, debt—all were temporary stewards under God’s timetable (Psalm 24:1).

• Archaeological surveys of highland terraces show barley, emmer wheat, olives, and grapes dominated agriculture. The priest’s calculations were rooted in real crop yields, not arbitrary fees.

The Principle of Ḥerem (Devoted Things)

The irreversible devotion in verses 28-29 appears in:

– Jericho: “The city and all that is in it are to be devoted to the LORD” (Joshua 6:17).

– Amalek: Saul’s failure to carry out ḥerem cost him the crown (1 Samuel 15).

The concept warns that certain things belong wholly to God’s justice; humans cannot reclaim or profit from them.

Firstborn and Redemption

Exodus 13:2 called every firstborn male “Mine.” Here Moses clarifies that a person may not try to pledge what God already owns. The pattern anticipates Jesus, “the firstborn among many brothers” (Romans 8:29), who could not be substituted because He Himself is the substitute for all.

Tithes in the Wider Canon

• Abram gave Melchizedek “a tenth of everything” (Genesis 14:20).

• Jacob vowed a tenth at Bethel (Genesis 28:22).

• Malachi challenged post-exilic Israel, “Bring the full tithe into the storehouse” (Malachi 3:10).

• Jesus affirmed tithing while demanding justice and mercy (Matthew 23:23).

The tithe stood as a faith-test: could Israel trust God with the first 10 percent and live on the rest?

Comparative Law Notes

Documents from Nuzi and Mari describe vow-like dedications to deities, yet they lack Israel’s Sabbath and Jubilee safeguards. God’s law weaves economic relief into worship, preventing exploitative temples from bankrupting the poor.

Themes Carried into the New Testament

• Integrity in Giving: Acts 5 shows Ananias and Sapphira judged for lying about a gift’s value.

• Voluntary Vows: Paul takes a Nazirite-style vow (Acts 18:18), shaving his head after fulfillment. Vows remain optional, but honesty remains mandatory.

• Redemption Price: Jesus declared, “The Son of Man did not come to be served, but to serve, and to give His life as a ransom for many” (Mark 10:45). All monetary redemptions in Leviticus point to the ultimate payment at Calvary.

Archaeological Snapshots

• Silver Hacksilber: Tenth-ounce clippings of silver—discovered at Arad—match Leviticus’ small denominations.

• Priestly Chambers: Excavations near the Temple Mount reveal rooms where valuations may have been recorded as practice evolved from tabernacle to temple.

• Agrarian Boundaries: Boundary stones with inscriptions like “belonging to the prophet” (8th century BC) illustrate land dedicated to religious service, illuminating verses 14-21.

Practical Takeaways for Today

1. Everything I possess—time, money, talent—can be placed at God’s disposal.

2. Promises matter. Whether a pledge to support missions or a commitment before marriage, God expects follow-through (Matthew 5:37).

3. Generosity frees the heart. A tenth, a twentieth, or whatever one can give cheerfully (2 Corinthians 9:7) testifies that the Owner of heaven still owns His people.

4. Holiness is not abstract. It shows up in checkbooks, deeds, barns, and budgets, just as surely as it showed up in Israel’s fields and flocks.

Connections to Additional Scriptures
Ecclesiastes 5:4-5
When you make a vow to God, do not delay in fulfilling it. He has no pleasure in fools; fulfill your vow.

Matthew 5:33-37
Jesus teaches about the importance of keeping our word and letting our Yes be Yes.

2 Corinthians 9:7
Each one should give what he has decided in his heart to give, not out of regret or compulsion. For God loves a cheerful giver.
Teaching Points
The Nature of Vows
Leviticus 27:2-3 begins with instructions on making vows to the Lord, emphasizing the seriousness and binding nature of these commitments. Speak to the Israelites and say, 'When a man makes a special vow to the LORD involving the value of persons, the following valuations apply.'

Valuation of Persons and Property
The chapter outlines specific valuations for people, animals, houses, and land dedicated to the Lord (Leviticus 27:3-8). This reflects the principle that everything we dedicate to God has intrinsic value and should be treated with respect.

Redemption of Vows
Verses 9-13 discuss the possibility of redeeming a vowed item, often requiring an additional payment. This underscores the idea that while vows are serious, God provides a way for redemption and restoration.

Holiness of the Tithe
Leviticus 27:30-33 highlights the holiness of the tithe, stating, A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the LORD; it is holy to the LORD. This reinforces the concept of dedicating a portion of our resources to God as an act of worship.
Practical Applications
Evaluate Your Commitments
Reflect on the vows and commitments you have made to God. Are you honoring them with the seriousness they deserve?

Dedicate Your Resources
Consider how you can dedicate your time, talents, and treasures to God. Are there areas in your life where you can be more intentional in your giving?

Seek Redemption
If you have failed to keep a vow or commitment, seek God's forgiveness and redemption. Remember that He provides a way for restoration.

Honor the Tithe
Reassess your approach to tithing and giving. Are you setting aside a portion of your income as holy to the Lord?
People
1. Male from twenty to sixty years old
"If the valuation concerns a male from twenty to sixty years of age, then your valuation shall be fifty shekels of silver, according to the sanctuary shekel." (Leviticus 27:3)
This age group represents the prime working years, and the valuation reflects their potential economic contribution.

2. Female from twenty to sixty years old
"Or if it is a female, your valuation shall be thirty shekels." (Leviticus 27:4)
The valuation for females is lower, reflecting the cultural and economic context of the time.

3. Male from five to twenty years old
"If the person is from five to twenty years of age, your valuation shall be twenty shekels for a male." (Leviticus 27:5)
This group includes children and young adults, valued for their future potential.

4. Female from five to twenty years old
"Or ten shekels for a female." (Leviticus 27:5)
The valuation is half that of males, again reflecting the societal norms of the period.

5. Male from one month to five years old
"If the person is from one month to five years old, your valuation shall be five shekels of silver for a male." (Leviticus 27:6)
This valuation considers the potential for growth and future contribution.

6. Female from one month to five years old
"Or three shekels of silver for a female." (Leviticus 27:6)
The valuation is slightly lower than that of males, consistent with the pattern seen in other age groups.

7. Male sixty years old or older
"If the person is sixty years or older, your valuation shall be fifteen shekels for a male." (Leviticus 27:7)
This reflects a decrease in economic productivity due to age.

8. Female sixty years old or older
"Or ten shekels for a female." (Leviticus 27:7)
The valuation is lower than that of males, maintaining the pattern seen throughout the chapter.
Places
1. The Sanctuary
This is the central place of worship where offerings and dedications are brought. The sanctuary represents the holy space where the Israelites meet with God. In Hebrew, the term for sanctuary is "מִקְדָּשׁ" (miqdash), which signifies a sacred or holy place.

2. The Field
Fields are mentioned in the context of dedicating land to the Lord. The valuation of a field is based on its proximity to the Year of Jubilee. The Hebrew word for field is "שָׂדֶה" (sadeh), indicating agricultural land or open country.

3. The City
Although not directly mentioned in Leviticus 27, the concept of city lands is implied when discussing properties that can be dedicated. Cities in ancient Israel were often surrounded by fields and had specific regulations regarding property and inheritance.
Events
1. Valuation of Persons Dedicated to the LORD
The chapter begins with instructions on how to value individuals who are dedicated to the LORD through a vow. The valuation is based on age and gender, with specific shekel amounts assigned to different categories (Leviticus 27:1-8).

2. Valuation of Animals
Instructions are given for animals that are vowed to the LORD. If an animal is clean, it is considered holy and cannot be exchanged or substituted. If an unclean animal is vowed, it must be presented to the priest for valuation (Leviticus 27:9-13).

3. Redemption of a House Dedicated to the LORD
If someone dedicates their house to the LORD, the priest is to set a value on it. The owner can redeem the house by adding a fifth to its valuation (Leviticus 27:14-15).

4. Redemption of a Field Dedicated to the LORD
The chapter provides guidelines for dedicating a field to the LORD. The valuation is based on the amount of seed required to sow it, and the owner can redeem it by adding a fifth to its value. If not redeemed, the field becomes holy to the LORD at the Jubilee (Leviticus 27:16-21).

5. Permanent Dedication of Property
If a field is dedicated permanently to the LORD, it cannot be redeemed or sold. It becomes the property of the priests at the Jubilee (Leviticus 27:22-25).

6. Firstborn Animals
The firstborn of animals, which already belong to the LORD, cannot be dedicated through a vow. If an unclean firstborn animal is to be redeemed, its value is set by the priest, plus a fifth (Leviticus 27:26-27).

7. Devoted Things
Anything devoted to the LORD, whether man, animal, or field, is most holy and cannot be sold or redeemed. This includes things devoted for destruction (Leviticus 27:28-29).

8. Tithes
The chapter concludes with laws regarding tithes. A tithe of the land, whether seed or fruit, belongs to the LORD and is holy. If someone wishes to redeem part of their tithe, they must add a fifth to its value. Every tenth animal from the herd or flock is also holy to the LORD (Leviticus 27:30-33).

9. Summary Statement
The final verse summarizes that these are the commandments given by the LORD to Moses for the Israelites on Mount Sinai (Leviticus 27:34).
Topics
1. Valuation of Persons (Leviticus 27:1-8)
This section outlines the valuation of persons who are dedicated to the LORD through a vow. The valuation is based on age and gender, reflecting the economic value of individuals in ancient Israelite society. The Hebrew term "נֶפֶשׁ" (nephesh) is used, indicating a living being or soul.

2. Valuation of Animals (Leviticus 27:9-13)
Animals vowed to the LORD are discussed, with specific instructions on how they are to be valued. Clean animals are automatically considered holy, while unclean animals can be redeemed by paying their value plus an additional fifth.

3. Dedication of Houses (Leviticus 27:14-15)
This section provides guidelines for dedicating a house to the LORD. The priest is responsible for determining its value, and the owner can redeem it by adding a fifth to its valuation.

4. Dedication of Land (Leviticus 27:16-25)
Land dedicated to the LORD is valued based on its potential yield and the number of years until the Jubilee. The Hebrew term "יֹבֵל" (yobel) refers to the Jubilee, a time of liberation and restoration.

5. Firstborn Animals (Leviticus 27:26-27)
The firstborn of animals, which already belong to the LORD, cannot be dedicated through a vow. However, unclean firstborn animals can be redeemed or sold.

6. Devoted Things (Leviticus 27:28-29)
Items or persons devoted to destruction for the LORD cannot be redeemed. The Hebrew term "חֵרֶם" (cherem) indicates something set apart for destruction or irrevocable dedication.

7. Tithes (Leviticus 27:30-33)
Instructions are given for tithing produce and livestock. A tithe, or "מַעֲשֵׂר" (ma'aser), is a tenth of one's increase and is considered holy to the LORD. Redemption of tithes requires adding a fifth to their value.

8. Conclusion (Leviticus 27:34)
The chapter concludes by affirming that these commandments were given by the LORD to Moses for the Israelites on Mount Sinai, emphasizing their divine origin and authority.
Themes
1. Vows and Valuations
This theme addresses the making of vows to the Lord and the valuation of persons, animals, and property dedicated through these vows. The chapter begins with instructions on how to assess the value of individuals who are vowed to the Lord, with specific valuations based on age and gender (Leviticus 27:2-7). The Hebrew term for vow, "נֶדֶר" (neder), signifies a solemn promise or commitment made to God.

2. Redemption of Vowed Persons and Property
The chapter outlines the process for redeeming persons, animals, and property that have been vowed to God. Redemption involves paying a specified amount to release the vowed item from its consecrated status (Leviticus 27:8-13). The concept of redemption, "גָּאַל" (ga'al), is central, reflecting the idea of buying back or reclaiming something dedicated to God.

3. Unclean Animals and Redemption
Instructions are given for unclean animals that cannot be offered as sacrifices. These animals can be redeemed by paying their value plus an additional fifth (Leviticus 27:11-13). This reflects the principle of maintaining the sanctity of offerings while allowing for practical solutions.

4. Consecration of Houses and Land
The chapter provides guidelines for dedicating houses and land to the Lord, including the valuation and redemption process (Leviticus 27:14-25). The Hebrew word for consecration, "קָדַשׁ" (qadash), implies setting apart something as holy for God's purposes.

5. Irredeemable Devoted Things
Certain things devoted to the Lord, such as those under a ban or irrevocably dedicated, cannot be redeemed and must remain holy to the Lord (Leviticus 27:28-29). The term "חֵרֶם" (cherem) is used to describe things devoted or banned, indicating a complete and irreversible dedication to God.

6. Tithes and Their Redemption
The chapter concludes with instructions on tithes, which are a tenth of the produce of the land and livestock given to the Lord. Tithes can be redeemed by adding a fifth to their value (Leviticus 27:30-33). The Hebrew word for tithe, "מַעֲשֵׂר" (ma'aser), emphasizes the practice of giving a portion of one's increase to God as an act of worship and obedience.
Answering Tough Questions
1. Leviticus 27:2–4: Why does the text assign different monetary values to men and women, implying unequal worth?

2. Leviticus 27:7–8: How can the poor be expected to fulfill vow payments that might exceed their means, and does this system promote inequality?

3. Leviticus 27:9–10: Why would a sacred vow be transferable or exchangeable if the offering is truly consecrated to God?

4. Leviticus 27:21: How could God’s law ordain that consecrated lands revert to the priests, potentially creating a power imbalance?

5. Leviticus 27:30: If tithes of crops and animals were commanded, how should this apply to modern believers where agricultural offerings are rarely relevant?

Bible Study Discussion Questions

1. What does this passage teach about the value of sacred vows to God?

2. What can we learn about gender and age roles in the Israelite society based on these valuation instructions?

3. How does the valuation of the young and the old reflect God's view of these age groups?

4. What does the text suggest about God's treatment of the poor or financially incapable?

5. What do you understand by the concept of consecration in this context?

6. Why do you think the LORD insists on adding a fifth of the value when redeeming consecrated items?

7. How does the Year of Jubilee impact the valuation of consecrated land?

8. What is the significance of an item or person being "most holy to the LORD"?

9. How does this passage reflect the sovereignty of God?

10. What do the rules about firstborns and tithes tell us about God's expectations from His people?

11. How can you apply the principles behind these guidelines in your life today?

12. How does this passage challenge your understanding of value and worth?

13. What would be a modern equivalent of making a vow or consecration to God?

14. In today's society, what does it look like to give the best of what we have to God?

15. How can these concepts of redemption and substitution apply to our understanding of Jesus' sacrifice?

16. How would these principles impact your giving and dedication to the church today?

17. In the face of penalties for disobedience, how can we consistently live in obedience to God?

18. How can we use this passage to better understand the holiness and seriousness of our commitments to God?

19. How does this passage deepen your understanding of the Old Testament laws?

20. How does the knowledge of these ancient practices enhance your perspective of God's grace and mercy in the New Testament?



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