Leviticus 27:11
And if it be any unclean beast, of which they do not offer a sacrifice unto the LORD, then he shall present the beast before the priest: And if it be any unclean beast, of which they do not offer a sacrifice unto the LORD, then he shall present the beast before the priest:
Leviticus 27:11 belongs to the law governing things dedicated to God by a vow, which is part of the laws concerning redemption in the chapter. A vowed possession is sacred and cannot be taken back for other use without dishonoring God. When a person retained a dedicated possession its value was assessed by the priest with a fifth added to the payment.
An unclean beast of which no sacrifice is offered to the Lord is to be presented or brought before the priest. The presentation is part of the law concerning things devoted to destruction, under which an animal devoted under the vow law could be set apart for destruction. The verse illustrates anathema, that is a curse or ban, properly meaning something set apart, separated, and devoted. Anathema principally denotes the absolute, irrevocable, and entire separation of a person from the communion of the faithful, or from the number of the living, or from the privileges of society, or the devoting of any man, animal, city, or thing to be extirpated, destroyed, consumed, and as it were annihilated.
When the vow concerns an unclean animal or anything else unlawful to offer as a sacrifice, it is brought before the priest so its value can be assessed, and the vow can be fulfilled by giving or paying its assessed value instead. A person or animal devoted by a vow is redeemed according to the priest's valuation. A person devoted to the Lord under this law could instead be set apart for His service. The same rule of valuation instead of offering explains why Jephthah could not lawfully offer his daughter as a burnt offering.
The verse is included among the passages describing the type of the court surrounding the tabernacle, where offerings were slain. The chapter in which the verse stands presents the law of tithing and explains how tithing was carried out in Israel. The tithe taught in this chapter is the Lord's, belonging to God and not to Caesar, so civil government has no right to lay any claim upon it whatsoever, to exact it, modify it, or direct it.