Bible Notes Online - Leviticus 27 - ESV
Commentary

The special vow; an opportunity to go further, to give more.

v1-8: When a man wanted to set apart others, of his household, to the Lord, a value was set, dependent on gender and age. Although a price was set, if the person could not afford it, a revaluation was allowed (v8), since poverty was to be no barrier to loving and serving God.

v9-13: In a similar way, the person could set apart an animal for the Lord. The animal was to be given to the Lord, although it could be redeemed (v13).

v14-15: A man could also sanctify his house for the Lord.

v16-25: Fields could also be dedicated to the Lord.

v26-33: Some things, however, already belonged to the Lord; such as first born animals, and the tithe from the land (v30). A condemned man (v29) could not be redeemed. A man could not exchange good for bad, so as to circumvent the regulations. God's rules are for obedience, not avoidance.