Leviticus 27:5
And if it be from five years old even unto twenty years old, then thy estimation shall be of the male twenty shekels, and for the female ten shekels. And if it be from five years old even unto twenty years old, then thy estimation shall be of the male twenty shekels, and for the female ten shekels.
The verse belongs to the laws for valuing what is vowed to God, standing with the rule that one who keeps vowed property must pay its assessed value plus one-fifth, which makes the vow binding and marks what was consecrated to God as sacred. For a person dedicated by vow who is from five years old even unto twenty years old, it sets the estimation at twenty shekels for a male and ten shekels for a female. The estimation is a priestly valuation made when a person is the subject of a special vow. It provides a way to redeem a devoted person by paying the stated value instead of handing over the person or offering the person as a sacrifice, which covers a vow involving what is unlawful to offer as a human sacrifice. The payment is made into the Lord's house treasury, and the dedicated persons themselves were not to be sacrificed or otherwise put to use.
It belongs to the law showing what anathema means, that is a curse or ban signifying what is set apart, separated, and devoted, denoting principally 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, or the devoting of any man, animal, city, or thing to be extirpated, destroyed, consumed, and as it were annihilated. As part of the provision in chapter 27 for the release or valuation of persons dedicated by a vow, it shows that Jephthah could have sought release from his vow rather than sacrificing his daughter. Applied to Jephthah's daughter, since she was not redeemed, it means she was devoted to the Lord's service and perpetual virginity and was not sacrificed. It shows the tithe is the Lord's, belonging to God and bearing God's image and superscription like worship and the Sabbath, so Caesar has no right to exact it, modify it, direct it, or lay any claim upon it whatsoever.