Leviticus 27:23

KJV

Then the priest shall reckon unto him the worth of thy estimation, [even] unto the year of the jubile: and he shall give thine estimation in that day, [as] a holy thing unto the LORD.

KJV (with Strong's)

Then the priest {H3548} shall reckon {H2803} unto him the worth {H4373} of thy estimation {H6187}, even unto the year {H8141} of the jubile {H3104}: and he shall give {H5414} thine estimation {H6187} in that day {H3117}, as a holy thing {H6944} unto the LORD {H3068}.

Complete Jewish Bible

then the cohen is to calculate its value according to the years remaining until the year of yovel; and the man will on that same day pay this amount; since it is holy to ADONAI.

Berean Standard Bible

then the priest shall calculate for him the value up to the Year of Jubilee, and the man shall pay the assessed value on that day as a sacred offering to the LORD.

American Standard Version

then the priest shall reckon unto him the worth of thy estimation unto the year of jubilee: and he shall give thine estimation in that day, as a holy thing unto Jehovah.

Commentary

### SUMMARY
Leviticus 27:23 meticulously outlines the precise procedure for redeeming a field that was dedicated to the Lord but was not an ancestral inheritance. It mandates that the priest calculate the field's remaining value based on the number of years until the next Year of Jubilee. This divinely determined valuation, to be paid immediately, was then consecrated to the Lord as a sacred offering, thereby emphasizing God's ultimate ownership of all land, the sanctity of vows, and the meticulous nature of covenant obligations within ancient Israel.

### CONTEXT
* **Literary Context:** Leviticus chapter 27 serves as the concluding section of the book, providing a series of detailed regulations concerning vows, dedications, and tithes made to the Lord. While the preceding chapters of [Leviticus](/leviticus/1 "The Book of Leviticus") primarily focus on sacrificial laws, purity codes, and the duties of the priesthood, chapter 27 shifts the focus to the proper administration of things or persons consecrated to God, whether through voluntary vows or outright dedication. Verses 16-25 specifically address the complex rules surrounding the dedication and subsequent redemption of fields. Within this intricate legal framework, [Leviticus 27:23](/leviticus/27-23 "Leviticus 27:23 - Redemption of a Purchased Field") is particularly significant because it deals with a field that was *purchased* by the dedicant, rather than being part of their ancestral inheritance. This distinction is crucial: ancestral land was considered inalienable and would always revert to its original family at the Jubilee, whereas purchased land would revert to its original owner (the seller or their family) at the Jubilee, not the dedicant. Therefore, this verse provides the specific formula for valuing such a dedicated field, acknowledging its diminishing worth as the time until its inevitable reversion approached.

* **Historical & Cultural Context:** Land ownership in ancient Israel was not merely an economic matter but was deeply embedded in its theological, social, and covenantal structures. The land of Canaan was considered a divine gift, ultimately belonging to Yahweh ([Leviticus 25:23](/leviticus/25-23 "Leviticus 25:23 - The Land Belongs to God")), and Israelite families were merely stewards. The system of tribal and family inheritances, meticulously outlined in the Mosaic Law, was designed to prevent the permanent accumulation of land by a few and to ensure that every family maintained its stake in the Promised Land. The [Year of Jubilee](/leviticus/25-8 "Leviticus 25:8 - The Year of Jubilee Proclaimed"), occurring every 50th year, was the theological and economic cornerstone of this system, mandating the return of all ancestral lands to their original families and the emancipation of Israelite slaves. In the context of [Leviticus 27](/leviticus/27 "Leviticus 27 - Laws Concerning Vows and Dedications"), when an individual dedicated a purchased field to the Lord, its value was not static but was directly tied to the remaining years until the Jubilee. This was because the dedicant's "ownership" (more accurately, their right to use the land) was temporary. The priest's role was paramount as the authorized arbiter and administrator of these laws, ensuring that the valuation was fair, just, and aligned with divine statute, thereby reflecting the sanctity of the dedication and the integrity of the Israelite legal and religious system.

* **Key Themes:** [Leviticus 27:23](/leviticus/27-23 "Leviticus 27:23 - Valuation of Dedicated Property") contributes to several overarching themes within Leviticus and the Pentateuch. Firstly, it powerfully reinforces the theme of **Divine Sovereignty and Ownership**, particularly over the land. The meticulous regulations surrounding land redemption, especially the role of the Jubilee, underscore that all land ultimately belongs to God, and human tenure is provisional. Secondly, the verse highlights the **Sanctity and Seriousness of Vows and Dedications**. God's law provides a mechanism for fulfilling vows made to Him, even for dedicated property, but it must be done with integrity and according to His precise standards. This reflects the theme that commitments made to God are not to be taken lightly ([Numbers 30:2](/numbers/30-2 "Numbers 30:2 - Keeping Vows")). Thirdly, it exemplifies the theme of **Priestly Mediation and Authority**. The priest's indispensable role in calculating the "estimation" demonstrates his function as God's representative, ensuring that divine law is applied justly and accurately in matters pertaining to the sacred. Finally, the concept of a "holy thing unto the LORD" points to the broader theme of **Holiness and Consecration**, emphasizing that anything dedicated to God, whether property or its monetary equivalent, becomes set apart for His exclusive use and purposes.

### EXPOSITION AND ANALYSIS
#### Key Word Analysis
* **Priest (Hebrew, _kôhên'_):** This noun (H3548) refers to "one officiating," a "priest." In this context, the priest is not merely a religious figure but a divinely appointed administrator and arbiter of God's law. His role in "reckoning" the worth of the dedicated field underscores his authority and responsibility to ensure that sacred transactions are conducted with precision, impartiality, and according to the divine standard, safeguarding the integrity of the covenant community's relationship with God.
* **Reckon (Hebrew, _châshab'_):** This verb (H2803) means "to calculate," "to account," "to devise," or "to estimate." Here, it signifies a precise, careful, and deliberate computation by the priest, rather than a casual approximation. It implies a detailed assessment of the field's value, taking into account the remaining years until the Jubilee, thereby ensuring fairness, adherence to the divine standard, and the proper fulfillment of the dedicant's obligation.
* **Estimation (Hebrew, _‘êrek'_):** The noun (H6187) refers to a "valuation," "assessment," or "price." It represents the determined worth of the dedicated item, specifically the field, which the priest meticulously calculates. The repeated use of this term throughout [Leviticus 27](/leviticus/27 "Leviticus 27 - Laws of Vows") highlights the meticulous nature of God's laws concerning vows and dedications, where the financial aspect of redemption was to be handled with integrity, exactitude, and a clear understanding of the item's temporary value in relation to the Jubilee.
* **Holy thing (Hebrew, _qôdesh'_):** This term (H6944) denotes something "sacred," "set apart," or "consecrated." When the verse states that the payment for redemption is to be given "as a holy thing unto the LORD," it underscores that the act of redemption, like the initial dedication, transcends a mere financial transaction. It becomes a sacred act, and the money received is consecrated—set apart for God's purposes—reflecting the inviolable nature of anything vowed or dedicated to Him and the reverence due to His divine majesty.

#### Verse Breakdown
* **"Then the priest shall reckon unto him the worth of thy estimation":** This opening clause immediately establishes the central role of the priest (H3548, _kôhên_) as God's authorized agent in the redemption process. The verb "reckon" (H2803, _châshab_) implies a precise and deliberate calculation, not a subjective judgment. The "estimation" (H6187, _‘êrek_) refers to the assessed value of the dedicated field, which the priest must determine impartially, ensuring that the redemption price is fair and aligned with divine law, thereby removing any room for personal gain or dispute.
* **"[even] unto the year of the jubile":** This crucial temporal qualifier provides the precise framework for the valuation. The value of the dedicated field is directly tied to the number of years remaining until the next Jubilee (H3104, _yôwbêl_). Since purchased land would revert to its original owner at the Jubilee, its value to the dedicant (or the one redeeming it) diminished each year. This principle reinforces God's ultimate ownership of the land and the temporary, conditional nature of human tenure, ensuring that the valuation reflects the true remaining period of use.
* **"and he shall give thine estimation in that day":** This phrase emphasizes the immediacy and finality required for the transaction. Once the priest has determined the "estimation" or value, the payment is to be made "in that day" (H3117, _yôwm_). This stipulation prevents procrastination, upholds the seriousness of the commitment made to the Lord, and ensures prompt fulfillment of the vow or redemption, reflecting the divine expectation of obedience and integrity.
* **"[as] a holy thing unto the LORD":** This concluding phrase elevates the entire financial transaction to a sacred act. The payment for redemption is not merely money but becomes "holy" (H6944, _qôdesh_), consecrated to God (H3068, _Yᵉhôvâh_). This signifies that the funds are set apart for sacred purposes, reflecting the reverence due to anything vowed or dedicated to the Lord and underscoring the sanctity of fulfilling one's commitments to Him. It transforms a legal procedure into an act of worship and devotion.

#### Literary Devices
Leviticus 27:23 employs several literary devices to convey its precise legal and theological message with authority and clarity. The most prominent is **Legal Language**, characterized by its prescriptive, authoritative, and detailed nature. The verse uses clear commands ("the priest shall reckon," "he shall give") and specific terminology ("estimation," "Jubile," "holy thing") to leave no ambiguity regarding the procedure for redemption. This precision reflects the divine origin of the law and its absolute authority over the covenant community. Furthermore, **Symbolism** is evident, particularly with the "year of the jubile" serving as a powerful symbol of divine sovereignty, ultimate ownership, and the cyclical restoration of order and justice within Israel. The land's reversion at Jubilee symbolizes God's ultimate claim over all creation and His gracious provision for His people. The payment being designated "a holy thing unto the LORD" also functions as **Symbolism**, signifying the sacredness of vows and the divine claim on anything dedicated to Him, transforming a monetary transaction into an act of worship and reverence. The repetition of the concept of "estimation" (implied through "reckon" and explicitly stated as "thine estimation") also serves as a form of **Emphasis**, highlighting the critical importance of accurate, fair, and divinely sanctioned valuation in God's economy and in the fulfillment of vows.

### THEOLOGICAL AND THEMATIC CONNECTIONS
Leviticus 27:23, though seemingly a technical legal detail, is rich with profound theological and thematic implications for understanding God's character and His relationship with His people. It underscores the fundamental principle of God's ultimate ownership over all creation, particularly the land, which He graciously entrusted to Israel as stewards, not absolute proprietors. The meticulous regulations for valuation and redemption highlight the sanctity of vows and dedications made to the Lord, emphasizing that commitments to God are to be taken with utmost seriousness and fulfilled with integrity, reflecting a God who values faithfulness. The priest's role as the divinely appointed arbiter of value reinforces the need for impartial and accurate assessment in matters pertaining to God, ensuring justice, order, and reverence within the covenant community. This verse also subtly points to the broader biblical concept of redemption, where a dedicated item, though set apart, could be bought back, albeit at a divinely determined price, foreshadowing a greater redemption to come.

* [Leviticus 25:23](/leviticus/25-23 "The Land Belongs to God")
* [Numbers 30:2](/numbers/30-2 "The Sanctity of Vows")
* [Malachi 3:8-10](/malachi/3-8-10 "Robbing God in Tithes and Offerings")

### REFLECTION AND APPLICATION
While the specific land laws of ancient Israel are not directly applicable to believers today, the enduring principles embedded in [Leviticus 27:23](/leviticus/27-23 "Leviticus 27:23 - Principles for Today") offer profound insights for contemporary Christian living. This verse calls us to reflect on the seriousness with which we approach our commitments to God. Whether it's a vow made in prayer, a dedication of our time and talents, or the faithful stewardship of our financial resources, God expects integrity, intentionality, and prompt fulfillment. The concept of "estimation" reminds us that our offerings and service should be given with a clear understanding of their true value in God's eyes, not merely as an afterthought or a casual gesture. Furthermore, the underlying truth that all we possess ultimately belongs to God challenges us to live as faithful stewards, recognizing that our resources—our time, talents, possessions, and even our very lives—are on loan from Him. Our giving, our service, and our entire existence are to be presented "as a holy thing unto the LORD," set apart for His purposes, reflecting a heart of reverence, devotion, and grateful acknowledgment of His ultimate ownership.

#### Questions for Reflection
* **How seriously do I consider my promises or commitments made to God, whether explicit vows or implicit dedications of my life?**
* **In what practical ways can I more fully acknowledge God's ultimate ownership over my possessions, time, and talents in my daily life?**
* **How does the principle of fair and accurate "estimation" apply to my financial stewardship and offerings to the Lord today, ensuring they are given with intentionality and reverence?**

### FAQ
**What is the significance of the Jubilee year in this verse?**

Answer: The Jubilee year, occurring every 50th year, is of paramount significance in [Leviticus 27:23](/leviticus/27-23 "Leviticus 27:23 - The Jubilee's Role") because it serves as the fixed point for calculating the diminishing value of the dedicated field. In Israelite law, all ancestral lands reverted to their original families at the Jubilee ([Leviticus 25:13](/leviticus/25-13 "Leviticus 25:13 - Return to Property at Jubilee")). For a *purchased* field that was dedicated to the Lord, its value diminished as the Jubilee approached because the right to use the land would expire and revert to its original owner (the seller or their family) at that time, not the dedicant. The priest's valuation was precisely based on the number of remaining years until this reversion, ensuring a fair price that accurately reflected the diminishing period of use and upheld God's ultimate ownership of the land.

**Why was the priest involved in the valuation process?**

Answer: The priest's involvement was absolutely essential because he served as God's designated representative and impartial arbiter in all matters pertaining to vows, dedications, and sacred transactions. His role was to ensure that the "estimation" or valuation was conducted impartially, accurately, and strictly according to divine law, as outlined in [Leviticus 27](/leviticus/27 "Leviticus 27 - Laws Concerning Vows")). This involvement prevented disputes, ensured integrity in sacred dealings, and upheld the sanctity of anything dedicated to the Lord, emphasizing that these were not mere commercial transactions but solemn acts under God's direct oversight and authority.

**What does "holy thing unto the LORD" mean in this context?**

Answer: When the verse states that the payment for the redeemed field is to be given "as a holy thing unto the LORD," it means that the money itself becomes consecrated and set apart for God's exclusive purposes. This reflects the sacred and binding nature of the original vow and dedication. It signifies that the transaction is not merely a financial exchange but an act of reverence and fulfillment towards God. The funds received are thereby designated for the maintenance of the sanctuary, support of the priesthood, or other sacred purposes, reinforcing the idea that anything touched by a vow to God retains a sacred status and must be treated with utmost respect and devotion.

### CHRIST-CENTERED FULFILLMENT
Leviticus 27:23, with its intricate details of valuation and redemption tied to the cyclical return of the Jubilee, finds its ultimate and profound fulfillment in the person and work of Jesus Christ. The Jubilee, a divinely ordained time of release, restoration, and return to original inheritances, powerfully foreshadows the spiritual Jubilee inaugurated by Christ. He declared His mission to proclaim "the acceptable year of the Lord" ([Luke 4:19](/luke/4-19 "Luke 4:19 - Jesus Proclaims the Year of the Lord")), bringing true liberty to captives, sight to the blind, and release to the oppressed—a spiritual and eternal release far surpassing any physical land redemption or debt cancellation. Just as the priest "reckoned" the worth of dedicated things, Christ, our Great High Priest ([Hebrews 4:14](/hebrews/4-14 "Hebrews 4:14 - Jesus, Our Great High Priest")), has paid the ultimate "estimation" for our redemption, not with perishable things like silver or gold, but with His own infinitely precious blood ([1 Peter 1:18-19](/1_peter/1-18-19 "1 Peter 1:18-19 - Redeemed by Christ's Precious Blood")). We, who were once alienated and enslaved by sin, are now bought back and reconciled to God through His perfect sacrifice, becoming a "holy nation, a peculiar people" ([1 Peter 2:9](/1_peter/2-9 "1 Peter 2:9 - A Chosen Race, a Royal Priesthood")). Our lives, once lost and under the curse of sin, are now redeemed and presented as a "holy thing unto the LORD," living sacrifices consecrated for His service, reflecting the perfect and final dedication accomplished by Christ on our behalf, securing our eternal inheritance in Him ([Romans 12:1](/romans/12-1 "Romans 12:1 - Living Sacrifices")).

Note: Commentary is generated by AI with a directive for Biblical fidelity. Always rely on the Holy Spirit for discernment. The Scripture text and cross-references are from verified, non-AI sources.

Cross-References

Leviticus 27:18

But if he sanctify his field after the jubile, then the priest shall reckon unto him the money according to the years that remain, even unto the year of the jubile, and it shall be abated from thy estimation.

Leviticus 27:12

And the priest shall value it, whether it be good or bad: as thou valuest it, [who art] the priest, so shall it be.