"26 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. 27 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. 28 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. 29 None devoted, which shall be devoted of men, shall be redeemed; but shall surely be put to death. 30 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. 31 And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof. 32 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. 33 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. 34 These are the commandments, which the LORD commanded Moses for the children of Israel in mount Sinai." — Leviticus 27:26-34 KJV.
26, 27. The Lord’s firstling — This being already the Lord’s, since the first passover in Egypt could not be the object of a vow. Exodus 13:1, 2. This exemption from the vow did not include the firstlings of an unclean beast which, as it was not included in the law of the firstlings, might be specially devoted to Jehovah. Verse 11, note. Since it could not be used in sacrifice, it must be sold at the priest’s valuation or redeemed by adding a fifth. The valuation increased by a fifth would deter from rash vows and covetous redemptions.
THINGS UNDER THE BAN AND TITHES, 28-34.
