27:27 An unclean beast - That is, if it be the first - born of an unclean beast, as appears from Lev 27:26, which could not be vowed, because it was a first - born, nor offered, because it was unclean, and therefore is here commanded to be redeemed or sold. It shall be sold - And the price thereof was given to the priests, or brought into the Lord's treasury.
27:26-33 Things or persons devoted, are distinguished from things or persons that were only sanctified. Devoted things were most holy to the Lord, and could neither be taken back nor applied to other purposes. Whatever productions they had the benefit, God must be honoured with the tenth of, if it could be applied. Thus they acknowledge God to be the Owner of their land, the Giver of its fruits, and themselves to be his tenants, and dependants upon him. Thus they gave him thanks for the plenty they enjoyed, and besought his favour in the continuance of it. We are taught to honour the Lord with our substance.