23 the priest will assess its value based on the number of years left until the next Year of Jubilee. On that day he must give the assessed value of the land as a sacred donation to the Lord .

Matthew Henry's Commentary on Leviticus 27:23

Commentary on Leviticus 27:14-25

(Read Leviticus 27:14-25)

Our houses, lands, cattle, and all our substance, must be used to the glory of God. It is acceptable to him that a portion be given to support his worship, and to promote his cause. But God would not approve such a degree of zeal as ruined a man's family.