Leviticus Chapter 27 Bible Study: Laws Concerning Vows, Redemptions, and the Tithe

Introduction to Leviticus Chapter 27

Leviticus chapter 27 serves as an appendix or concluding section to the entire book, following the grand blessings and curses of chapter 26. This chapter does not introduce new concepts of holiness in the same way as the previous chapters, but rather provides specific, detailed regulations concerning vows, redemptions, and the tithe. It addresses scenarios where a person voluntarily dedicates something to the Lord, and outlines the monetary values and procedures for redeeming those dedicated things.

This chapter underscores several key principles: God’s sovereign ownership of all things, the seriousness of making a vow to God, and the importance of a fair and just valuation system. It demonstrates that while God is holy and His commands are binding, He also provides a structured way for His people to manage their promises to Him. Understanding these laws helps to illuminate God’s meticulous care for order and justice within the covenant community, and provides a powerful backdrop for later biblical teachings on vows, generosity, and stewardship.

The Law of Vows: Valuing Dedicated Persons

Leviticus 27 begins with the law concerning a person who, in a moment of devotion, vows to dedicate themselves or another person to the Lord. This was not a permanent dedication to the Tabernacle service, but a vow that required a financial compensation to the sanctuary, a redemption price for the dedicated person. “And the Lord spoke to Moses, saying, ‘Speak to the children of Israel, and say to them: ‘When a man makes a difficult vow, and a person is to be redeemed by your valuation of him to the Lord, then your valuation for a male from twenty years old up to sixty years old shall be fifty shekels of silver, according to the shekel of the sanctuary.'”

The chapter provides a specific, standardized valuation based on age and gender:

Male (20-60 years old): 50 shekels of silver. This was the highest value, reflecting the physical strength and capacity for labor of a prime-age male.
Female (20-60 years old): 30 shekels of silver.
Male (5-20 years old): 20 shekels of silver.
Female (5-20 years old): 10 shekels of silver.
Male (1 month to 5 years old): 5 shekels of silver.
Female (1 month to 5 years old): 3 shekels of silver.
Male (60 years and older): 15 shekels of silver.
Female (60 years and older): 10 shekels of silver.

Adjustments for Poverty: “But if he is poorer than your valuation, then he shall present himself before the priest, and the priest shall make a valuation of him; according to the ability of the one who vowed, the priest shall value him.” (Leviticus 27:8). This clause reveals God’s compassion for the poor. The redemption price was not meant to be a financial burden but a symbol of a promise fulfilled. The priest had the authority to reduce the valuation to an amount the person could afford, demonstrating that God prioritizes a sincere heart over an unfulfillable financial obligation.

This section highlights the seriousness of making a vow to God. A vow was not to be a casual promise; it had to be honored, and the redemption price was a tangible expression of that honor. This foreshadows the New Testament emphasis on letting our “yes be yes” and our “no be no,” avoiding frivolous promises to God (Matthew 5:37).

The Law of Dedicated Animals, Houses, and Fields

Leviticus 27 continues with regulations for dedicating and redeeming property to the Lord, demonstrating God’s meticulous care for a just system of valuation.

1. Dedicated Animals (Verses 9-13):

Clean Animals: “If it is an animal that men may offer as an offering to the Lord, all that anyone gives of such to the Lord shall be holy. He shall not substitute it or exchange it, whether good for bad or bad for good; and if he at all exchanges animal for animal, then both it and the one exchanged for it shall be holy.” (Leviticus 27:9-10). If a clean animal (e.g., a cow, sheep, or goat) was vowed to the Lord, it was considered holy and could not be substituted for another. An attempt to substitute resulted in both animals being consecrated to the Lord.
Unclean Animals: “If it is an unclean animal, which they do not offer as an offering to the Lord, then he shall present the animal before the priest; and the priest shall make a valuation of it… if he wants to redeem it, then he must add one-fifth to your valuation.” (Leviticus 27:11-13). Unclean animals (e.g., a donkey) could be redeemed by paying the priest’s valuation plus a 20% penalty. If it was not redeemed, it was sold at the priest’s valuation.

2. Dedicated Houses (Verses 14-15):

If a person dedicated their house to the Lord, the priest would value it. The house could then be redeemed by its owner for the appraised value plus a 20% penalty. This penalty discouraged rash vows and ensured a degree of accountability.

3. Dedicated Fields (Verses 16-25):

The valuation of a dedicated field was tied to its productivity and the Year of Jubilee (Leviticus 25). The value was not based on its market price but on how many years remained until the next Jubilee, when all land returned to its original owner. The valuation was calculated based on the amount of seed required for the field.
Redemption: The field could be redeemed for the valuation plus a 20% penalty.
Failure to Redeem: If the owner did not redeem the field and sold it to someone else, it became the permanent possession of the sanctuary at the Jubilee.
Purchased vs. Inherited Fields: A distinction was made between a field inherited by family and a field purchased from another. A purchased field dedicated to the Lord returned to the original owner at the Jubilee.

These regulations on property demonstrate God’s commitment to justice and fairness, particularly in a system where individuals could voluntarily dedicate their belongings. The inclusion of the 20% penalty for redemption ensured that vows were taken seriously and that the sacred treasury was not diminished by rash promises.

The Law of Dedicated Firstborn and Devoted Things

This section of the chapter introduces a critical distinction between things that can be vowed and redeemed, and things that belong to God inherently or are irrevocably devoted.

1. Firstborn Animals (Verse 26):

“But the firstborn of the animals, which should be the Lord’s firstborn, no man shall dedicate; whether it is an ox or sheep, it is the Lord’s.” This law is not about vowing a firstborn animal, but a prohibition against it. The firstborn of every clean animal already belonged to the Lord (Exodus 13:2, 12). Therefore, a person could not make a vow concerning it, as it was not theirs to give. This highlights God’s pre-existing ownership of all things, especially the firstfruits of the womb and the field.

2. Devoted Things (Herem) (Verses 28-29):

“Nevertheless no devoted offering that a man may devote to the Lord of all that he has, both man and beast, from the field of his possession, shall be sold or redeemed; every devoted offering is most holy to the Lord. No person devoted to destruction shall be ransomed; he shall surely be put to death.”
Definition: This introduces the concept of herem, a “devoted thing” or an object irrevocably consecrated to the Lord. It was a complete and permanent dedication, set apart for either complete sanctification (to be used only by God) or for complete destruction.
Unredeemable: Unlike vows, devoted things could not be sold or redeemed. They were “most holy to the Lord.”
Extremity: This law was of the highest sanctity. A city or person under herem was to be utterly destroyed, as seen in the conquest of Jericho (Joshua 6:17-18). It was an act of holy war and total consecration. The clause, “No person devoted to destruction shall be ransomed; he shall surely be put to death,” is a stark reminder of the ultimate and unchangeable nature of God’s judgment on things set apart for destruction.

This section provides a powerful theological contrast: ordinary vows are revocable with a penalty, but things that are herem are unredeemable and irrevocable. It demonstrates the profound and sometimes terrifying finality of God’s will and judgment.

The Law of the Tithe

Leviticus 27 concludes with the foundational law of the tithe, which is distinct from all other vows and dedications. “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 to the Lord. If a man wants at all to redeem any of his tithes, he shall add one-fifth to it. And concerning the tithe of the herd and the flock, of whatever passes under the rod, the tenth one shall be holy to the Lord. He shall not inquire whether it is good or bad, nor shall he exchange it; and if he exchanges it at all, then both it and the one exchanged for it shall be holy; it shall not be redeemed.”

God’s Ownership: The central principle is stated unequivocally: “the tithe… is the Lord’s. It is holy to the Lord.” This is not a vow or a voluntary offering, but a statement of God’s inherent ownership of a portion of all that Israel possessed. The tithe represented the 10% of produce and livestock that belonged to God.
Tithe of the Land: One-tenth of the harvest of the land and the fruit of the trees belonged to God. A person could redeem this tithe by paying its value plus a 20% penalty.
Tithe of the Herd and Flock: One-tenth of the animals belonged to God. This was determined by having them pass under a shepherd’s rod, and the tenth animal to pass was consecrated, regardless of its quality (“He shall not inquire whether it is good or bad”). This animal could not be redeemed.

Conclusion of the Law: “These are the commandments which the Lord commanded Moses for the children of Israel on Mount Sinai.” (Leviticus 27:34). This final verse formally concludes the entire book of Leviticus, reminding the reader that all the laws, from the sacrificial system to the laws of vows and tithing, were directly from God, given to Moses on Mount Sinai, and constituted the terms of the covenant.

The law of the tithe reinforces the ultimate principle of the chapter: all our possessions and even our lives ultimately belong to God. The tithe was a tangible acknowledgment of His sovereign ownership and a fundamental act of worship and trust in His provision.

Theological Themes in Leviticus 27

Leviticus 27, though an appendix, reveals profound theological themes about God’s character and His relationship with His people.

1. God’s Sovereign Ownership: The overarching theme is that God owns all things. The laws for dedicating people, animals, and land are not about God needing things, but about His people recognizing His ultimate ownership. The firstborn already belong to Him, and the tithe is not an offering but a return of what is already His.

2. The Seriousness of Our Vows and Promises: This chapter underscores the gravity of making a promise to God. A vow was not a casual word but a binding commitment that had to be fulfilled, often with a financial redemption. This teaches that God takes our promises seriously and that we should not make them lightly.

3. Justice and Fair Valuation: The detailed valuations and the 20% redemption penalty for dedicated items (houses, fields, tithes) highlight God’s commitment to a just and fair system. The laws were not arbitrary; they were designed to be equitable and to prevent abuse, while ensuring that the sanctity of dedicated things was maintained.

4. The Distinction Between Vows and Consecration: The chapter draws a clear line between things that are vowed and can be redeemed, and things that are irrevocably consecrated to God (the firstborn and the herem). This teaches that some things are so profoundly set apart for God’s purposes that there is no possibility of a “buy-back.”

5. The Priority of the Poor and Compassion: God’s provision for the poor to have a reduced valuation for their vow demonstrates that He values a person’s sincere intention and heart more than their financial capacity. The law was not meant to be a burden on those who had little.

6. The Tithe as a Recognition of God’s Lordship: The tithe is presented not as a voluntary offering but as a required act of worship, acknowledging God’s Lordship and sovereignty over all of Israel’s increase. It was a foundational act of obedience and trust in God’s provision.

Leviticus 27, therefore, is a vital conclusion to the Holiness Code, teaching us about the sanctity of our promises to God, the importance of justice in all our dealings, and the profound truth that all we have ultimately belongs to Him.

Practical Lessons from Leviticus 27

Leviticus 27, though dealing with ancient rituals, offers profound and timeless practical lessons for believers today concerning stewardship, generosity, and our walk with God.

1. Take Your Promises to God Seriously: The laws on vows remind us that our promises to God should not be made lightly. If we commit to a course of action, an act of service, or a financial gift in a moment of prayer, we should do our utmost to follow through. This builds integrity in our spiritual lives.

2. Practice Generosity and Stewardship: The laws of the tithe and other offerings teach us that everything we have is a gift from God, and a portion of it, at a minimum, belongs to Him. The tithe is a foundational act of acknowledging His Lordship and demonstrating trust in His provision. It encourages a lifestyle of generosity and good stewardship.

3. Understand the Unredeemable Nature of a Life Dedicated to Christ: The concept of the “devoted thing” (herem), which is irrevocable, can serve as a powerful metaphor for our lives as believers. When we surrender our lives to Christ, it is a permanent and unredeemable consecration. We are not our own, but have been bought with a price (1 Corinthians 6:20), and we are permanently set apart for His purposes.

4. Avoid Vows and Oaths to Fulfill the Law of Christ: While the Old Testament had laws on vows, Jesus taught a higher ethic, instructing us to avoid making oaths and simply to let our “yes be yes, and our no be no” (Matthew 5:33-37). This highlights that our integrity and truthfulness should be so absolute that a special promise or vow is unnecessary.

5. God Values a Sincere Heart: The provision for the poor to have their vows re-evaluated by the priest demonstrates that God is more concerned with a person’s sincere and humble heart than with a rigid, unfulfillable financial commitment. He desires our heart and our faithfulness, not just our money.

6. Honor God’s Ownership of Your Life: The laws on the firstborn and the tithe remind us that God has a prior claim on our lives and resources. This calls us to live as managers, not owners, of all that we possess, constantly asking how we can use our time, talents, and treasure for His glory.

These practical lessons from Leviticus 27 are timeless, guiding us in our reverence for God’s holiness, the seriousness of our commitments, and our call to be faithful and generous stewards of all that He has given us.

Cross-References and Broader Biblical Themes

Leviticus 27, with its focus on vows and redemptions, connects to numerous major biblical themes and finds profound echoes throughout Scripture, particularly concerning the seriousness of promises, God’s ownership, and the tithe.

1. The Seriousness of Vows:

Numbers 30: This entire chapter is dedicated to the laws of vows, particularly for women, and reaffirms their binding nature.
Deuteronomy 23:21-23: A vow made to the Lord should be performed without delay.
Ecclesiastes 5:4-5: “When you make a vow to God, do not delay to pay it… it is better not to vow than to vow and not pay.”
Judges 11:30-40: Jephthah’s tragic vow concerning his daughter, which was fulfilled.
Acts 18:18: Paul takes a vow.

2. God’s Sovereign Ownership and the Firstborn:

Exodus 13:2, 12-13: The firstborn male of man and beast belongs to God.
Exodus 22:29: The firstborn of your sons you shall give to Me.
Hebrews 12:23: Believers are part of the “church of the firstborn.”

3. The Unredeemable “Devoted Thing” (Herem):

Deuteronomy 7:2: The “devoted thing” is applied to the peoples of Canaan.
Joshua 6:17-18: The city of Jericho and everything in it was devoted to the Lord for destruction.
1 Samuel 15:3: Saul is commanded to devote the Amalekites to destruction, but he disobeys.

4. The Law of the Tithe:

Genesis 14:20; 28:22: Abraham and Jacob tithe before the Mosaic Law.
Numbers 18:21-24: The tithe is given to the Levites as their inheritance.
Malachi 3:8-10: God confronts Israel for robbing Him of tithes and offerings.
Matthew 23:23: Jesus criticizes the Pharisees for their meticulous tithing while neglecting justice, mercy, and faith.
Hebrews 7:1-10: The tithe paid by Abraham to Melchizedek is used to show Christ’s superiority over the Levitical priesthood.

5. The 20% Redemption Penalty:

Leviticus 5:16; 6:5: The same 20% penalty is also required for restitution in a trespass offering.