John Gills Exposition of the Bible Commentary - Leviticus 27:32
And concerning the tithe of the herd, or of the flock ,.... Of oxen and sheep, as the Targums of Jonathan and Jerusalem; for this law only concerns such, as Maimonides F24 Hilchot Becorot, c. 6. sect. 1. observes, for none but clean beasts were tithed, though the firstlings of unclean beasts were to be redeemed: even of whatsoever passeth under the rod, the tenth shall be holy unto the Lord : which being slain, the blood and fat were to be offered the altar, and the flesh eaten... 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