Complete Commentary on the Whole Bible, by Matthew Henry, at sacred-texts.com
(Lev 27:1-13) The law concerning vows, Of persons and animals.
(Lev 27:14-25) Vows concerning houses and land.
(Lev 27:26-33) Devoted things not to be redeemed.
(Lev 27:34) Conclusion.
Zeal for the service of God disposed the Israelites, on some occasions, to dedicate themselves or their children to the service of the Lord, in his house for life. Some persons who thus dedicated themselves might be employed as assistants; in general they were to be redeemed for a value. It is good to be zealously affected and liberally disposed for the Lord's service; but the matter should be well weighed, and prudence should direct as to what we do; else rash vows and hesitation in doing them will dishonour God, and trouble our own minds.
Our houses, lands, cattle, and all our substance, must be used to the glory of God. It is acceptable to him that a portion be given to support his worship, and to promote his cause. But God would not approve such a degree of zeal as ruined a man's family.
Things or persons devoted, are distinguished from things or persons that were only sanctified. Devoted things were most holy to the Lord, and could neither be taken back nor applied to other purposes. Whatever productions they had the benefit, God must be honoured with the tenth of, if it could be applied. Thus they acknowledge God to be the Owner of their land, the Giver of its fruits, and themselves to be his tenants, and dependants upon him. Thus they gave him thanks for the plenty they enjoyed, and besought his favour in the continuance of it. We are taught to honour the Lord with our substance.
The last verse seems to have reference to this whole book. Many of the precepts in it are moral, and always binding; others are ceremonial, and peculiar to the Jewish nation; yet they have a spiritual meaning, and so teach us; for unto us, by these institutions, is the gospel preached, as well as unto them, Heb 4:2. The doctrine of reconciliation to God by a Mediator, is not clouded with the smoke of burning sacrifice, but cleared by the knowledge of Christ and him crucified. We are under the sweet and easy institutions of the gospel, which pronounces those true worshippers, who worship the Father in spirit and truth, by Christ only, and in his name. Yet, let us not think, because we are not tied to the ceremonial rites and oblations, that a little care, time, and expense, will serve to honour God with. Having boldness to enter into the holiest by the blood of Jesus, let us draw near with a true heart, and in full assurance of faith, worshipping God with the more cheerfulness and humble confidence, still saying, BLESSED BE GOD FOR JESUS CHRIST.