Leviticus 27:23

Then the priest shall reckon unto him the worth of thy estimation, even unto the year of the jubile: and he shall give thine estimation in that day, as a holy thing unto the LORD.

The rule is for a field or land dedicated by vow: the priest reckons the worth of the estimation even unto the year of jubilee, and the one who dedicated it gives that estimation in that day as a holy thing unto the Lord. It belongs to the laws concerning vows and tithes, to the law of tithing, and to the laws concerning redemption. When one who has vowed land or a house to God wishes to retain it, he pays the priest's reckoned valuation as holy to the Lord, with a fifth added to make the vow good and to remind him that what was consecrated is sacred. The priest's calculation is made according to the years remaining until the jubilee, so the required value is reduced as the jubilee approaches. This reduction shows that landowners may need to accept less in order to sell their property and support God's work.

The same reckoning through the year of jubilee and payment as holy applies when a singular vow concerns redeeming a person of one's household. Only clean beasts were allowed for sacrifice, while the firstborn of people and unclean animals had to be redeemed rather than sacrificed, so devotion to the Lord's service did not mean offering a person as a burnt offering. The chapter teaches that the tithe belongs to the Lord and that civil government has no claim over it. The chapter is an example of anathema as something set apart, separated, and devoted for extirpation, destruction, consumption, and annihilation. Anathema means a curse and a ban, illustrating the absolute, irrevocable, and entire separation of a person from the communion of the faithful, from the number of the living, or from the privileges of society, and the devoting of any man, animal, city, or thing to destruction.