Leviticus 27 focuses on the sacred sphere of the sanctuary, thereby reminding the reader of the early chapters of Leviticus. This chapter provides instructions for donations (including through vows) to God. Donated items become the property of the sanctuary, administered by the priests. Such items can include persons valued according to their capacity for physical labor, presumably to assist sanctuary …
Baker Publishing Group, The Baker Illustrated Bible Commentary, by Gary M. Burge