27:1ff The Israelites were required to give or dedicate certain things to the Lord and to his service: the first fruits of their harvests, firstborn animals, their firstborn sons, a tithe of their increase. Many wished to go beyond this and dedicate themselves or another family member, additional animals, a house, or a field to God. In these cases, it was possible to donate money instead of the actual person, animal, or property. Some people made rash or unrealistic vows. To urge them to think about it first, a 20 percent penalty was put on those items purchased back by money. This chapter explains how valuations were to be made and what to do if a donor later wished to buy back what had been donated to God.
27:9, 10 God taught the Israelites that when they made a vow to him, they must not go back on their promise even if it turned out to cost more than expected. (This applied to animals; humans could be redeemed or purchased back.) God takes our promises seriously. If you vow to give 10 percent of your income and suddenly some unexpected bills come along, your faithful stewardship will be costly. God, however, expects you to fulfill your vow even if it is difficult to do so.
27:14-25 Real estate could be given as a voluntary offering in much the same way that today people give property through a will or donate the proceeds from the sale of property to a church or Christian organizations.
27:28, 29 Things set apart (devoted) applies to personal property or persons placed under God’s ban, such as captured plunder from idol worshipers or idols themselves. These were to be destroyed and could not be redeemed.
27:33 Many of the principles regarding sacrifices and tithes were intended to encourage inward attitudes as well as outward actions. If a person gives grudgingly, he shows that he has a stingy heart. God wants us to be cheerful givers (2 Corinthians 9:7), who give with gratitude to him.
27:34 The book of Leviticus is filled with the commands God gave his people at the foot of Mount Sinai. From these commands we can learn much about God’s nature and character. At first glance, Leviticus seems irrelevant to our high-tech world. But digging a little deeper, we realize that the book still speaks to us today—God has not changed, and his principles are for all times. As people and society change, we need constantly to search for ways to apply the principles of God’s law to our present circumstances. God was the same in Leviticus as he is today and will be forever (Hebrews 13:8).