John Gills Exposition of the Bible Commentary - Leviticus 27:27
And if it be of an unclean beast ,.... This is to be understood, not of the firstling of unclean creatures in common, which were to be redeemed with a lamb, and not with money, according to the estimation of the priest, and a fifth part added to that; but of such as were sanctified, or vowed, for the reparation of the sanctuary, as Jarchi notes: then he shall redeem it according to thine estimation ; the price the priest should set upon it, how much it was worth in his judgment: ... read more
Matthew Henry's Complete Commentary - Leviticus 27:26-34
Here is, I. A caution given that no man should make such a jest of sanctifying things to the Lord as to sanctify any firstling to him, for that was his already by the law, Lev. 27:26. Though the matter of a general vow be that which we were before obliged to, as of our sacramental covenant, yet a singular vow should be of that which we were not, in such circumstances and proportions, antecedently bound to. The law concerning the firstlings of unclean beasts (Lev. 27:27) is the same with that... read more