Leviticus Chapter 27

As the Israelites were encamped around Sinai, they received many commandments and statutes from the Lord. These teachings are continued in this last chapter of the book of Leviticus. The chapter begins:

1 And the Lord spake unto Moses, saying,
2 Speak unto the children of Israel, and say unto them, When a man shall make a singular vow, the persons shall be for the Lord by thy estimation.
3 And thy estimation shall be of the male from twenty years old even unto sixty years old, even thy estimation shall be fifty shekels of silver, after the shekel of the sanctuary.
4 And if it be a female, then thy estimation shall be thirty shekels.
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.
6 And if it be from a month old even unto five years old, then thy estimation shall be of the male five shekels of silver, and for the female thy estimation shall be three shekels of silver.
7 And if it be from sixty years old and above; if it be a male, then thy estimation shall be fifteen shekels, and for the female ten shekels.
8 But if he be poorer than thy estimation, then he shall present himself before the priest, and the priest shall value him; according to his ability that vowed shall the priest value him.
9 And if it be a beast, whereof men bring an offering unto the Lord, all that any man giveth of such unto the Lord shall be holy.
10 He shall not alter it, nor change it, a good for a bad, or a bad for a good: and if he shall at all change beast for beast, then it and the exchange thereof shall be holy.
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:
12 And the priest shall value it, whether it be good or bad: as thou valuest it, who art the priest, so shall it be.
13 But if he will at all redeem it, then he shall add a fifth part thereof unto thy estimation.

Moses was given the instruction regarding the estimation of the people of Israel. It says this began when they made their singular vow, which reminds me of making the covenants of baptism for us. At that time, they would be included in the numbers counted of Israel, for the consecration of properties to the Lord. Men who were between 20 and 60 years old were to give their payment to the temple and then 50 silver shekels. For females it was to be 30 shekels. Boys from 5 to 20 was 20 shekels, and girls of the same age was 10 shekels. A baby from 1 month to 5 was to be 5 for a boy and 3 for a girl. Any male 60 or older was to give 15 shekels and females of the same age were to give 10. If anyone could not afford to make this contribution, then the priests were to determine what they could pay. Any animals consecrated to the Lord, was holy. Any exchange of animals for this purpose was holy. Any animal that was considered unclean, was to be seen by a priest to determine the value of it. If it was returned, then a fifth of its value would be added to the estimation.

14 And when a man shall sanctify his house to be holy unto the Lord, then the priest shall estimate it, whether it be good or bad: as the priest shall estimate it, so shall it stand.
15 And if he that sanctified it will redeem his house, then he shall add the fifth part of the money of thy estimation unto it, and it shall be his.
16 And if a man shall sanctify unto the Lord some part of a field of his possession, then thy estimation shall be according to the seed thereof: an homer of barley seed shall be valued at fifty shekels of silver.
17 If he sanctify his field from the year of jubilee, according to thy estimation it shall stand.
18 But if he sanctify his field after the jubilee, then the priest shall reckon unto him the money according to the years that remain, even unto the year of the jubilee, and it shall be abated from thy estimation.
19 And if he that sanctified the field will in any wise redeem it, then he shall add the fifth part of the money of thy estimation unto it, and it shall be assured to him.
20 And if he will not redeem the field, or if he have sold the field to another man, it shall not be redeemed any more.
21 But the field, when it goeth out in the jubilee, shall be holy unto the Lord, as a field devoted; the possession thereof shall be the priest’s.
22 And if a man sanctify unto the Lord a field which he hath bought, which is not of the fields of his possession;
23 Then the priest shall reckon unto him the worth of thy estimation, even unto the year of the jubilee: and he shall give thine estimation in that day, as a holy thing unto the Lord.
24 In the year of the jubilee the field shall return unto him of whom it was bought, even to him to whom the possession of the land did belong.
25 And all thy estimations shall be according to the shekel of the sanctuary: twenty gerahs shall be the shekel.

The home of a covenant man, was given a value and was also a consecration to the Lord. If it was redeemed, it was to be worth a fifth part more than the estimation by the priest. The fields consecrated to the Lord, were also given a value according to the amount of crops and number of years from the last jubilee. If it was redeemed, it was to be valued at a fifth part of the estimation. If it was not redeemed, it would become a holy field for the priests in the year of jubilee. If it was a field that ultimately belonged to another, then in the year of jubilee it would be returned to the owner.

26 Only the firstling of the beasts, which should be the Lord’s firstling, no man shall sanctify it; whether it be ox, or sheep: it is the Lord’s.
27 And if it be of an unclean beast, then he shall redeem it according to thine estimation, and shall add a fifth part of it thereto: or if it be not redeemed, then it shall be sold according to thy estimation.
28 Notwithstanding no devoted thing, that a man shall devote unto the Lord of all that he hath, both of man and beast, and of the field of his possession, shall be sold or redeemed: every devoted thing is most holy unto the Lord.
29 None devoted, which shall be devoted of men, shall be redeemed; but shall surely be put to death.
30 And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord’s: it is holy unto the Lord.
31 And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof.
32 And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the Lord.
33 He shall not search whether it be good or bad, neither shall he change it: and if he change it at all, then both it and the change thereof shall be holy; it shall not be redeemed.
34 These are the commandments, which the Lord commanded Moses for the children of Israel in mount Sinai.

The firstlings of the flocks were the Lord’s. Any thing that was devoted to the Lord, was to be considered holy. All tithes of the land were holy unto the Lord. A tenth of the tithe of flocks given to the Lord, was to be holy unto the Lord.

In this chapter, the Israelites are commanded to pay a tithing of their crops of the fields, and of their flocks and herds of animals. I can’t say that I really have a firm understanding of all the little details of how their property was given to the Lord, but it was a commandment specific to their time and the sacrifices that were meant to be given. We have been given commandment today, to pay an honest tithe of ten percent of our increase. In addition, we make covenants to give of our time and energies as well, so that the work of the Lord may be furthered on this earth. When we make covenants at baptism and in the temple, were are then expected by the Lord, to give tithing and offerings to the Lord. Really, it all belongs to God anyway. We give the tenth, and then we are to use the rest to do that which is good in the sight of God. I have been blessed by giving tithing and offerings in many ways. I have also been blessed by the tithes and offerings that have been given by others, to which I am so grateful. I am very grateful for this law, as it is today, and I know that it is perfect in its ability to build up the church of God on this earth.


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I am a member of the Church of Jesus Christ of Latter-Day Saints. I love the scriptures, but I am not a scriptorian. I've been told that I'm too "deep" for some, but if you are willing, I'd love to have others join me in my quest for a greater understanding of the gospel. Please feel free to leave me comments and hopefully we can help each other to learn.


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