Leviticus 27 Commentary

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Chart from recommended resource Jensen's Survey of the OT - used by permission
Another Overview Chart of Leviticus - Charles Swindoll
A third Overview Chart of Leviticus


Adapted and modified from C. Swindoll
Leviticus 1-17 Leviticus 18-27
The Way to God
The Walk with God
The Approach: Offerings Practical Guidelines
The Representative: Priest Chronological Observances
The Laws: Cleansing
Physically & Spiritually
Severe Consequences
Verbal promises
Ritual for Worship
Worshipping a Holy God
Practical for Walking
Living a Holy Life
Location: Mt Sinai for one full year
Theme: How sinful humanity can approach and worship a holy God
Key Verses: Lev 17:11, 19:2, 20:7-8
Christ in Leviticus: In every sacrifice, every ritual, every feast
Time: about 1446BC

Key words:

Holy - 90x/76v (with forms of the root for holy 152x) more than in any OT book (Lev 2:3, 10; 5:15f; 6:16f, 25-27, 29f; 7:1, 6; 8:9; 10:3, 10, 12f, 17; 11:44-45; 14:13; 16:2-4, 16f, 20, 23f, 27, 32f; 19:2, 8, 24; 20:3, 7, 26; 21:6-8, 22; 22:2-4, 6f, 10, 14-16, 32; 23:2-4, 7f, 20f, 24, 27, 35-37; 24:9; 25:12; 27:9f, 14, 21, 23, 28, 30, 32f);

Atonement - 51x/45v - (Lev 1:4; 4:20, 26, 31, 35; 5:6, 10, 13, 16, 18; 6:7, 30; 7:7; 8:15, 34; 9:7; 10:17; 12:7f; 14:18-21, 29, 31, 53; 15:15, 30; 16:6, 10f, 16-18, 24, 27, 30, 32-34; 17:11; 19:22; 23:27f; 25:9)

Offering - 326x/199v (Lev 1:2-4, 6, 9f, 13f, 17; 2:1-16; 3:1-3, 5-9, 11f, 14, 16; 4:3, 7f, 10, 14, 18, 20f, 23-26, 28-35; 5:6-8, 15f, 18f; 6:5f, 9f, 12, 14f, 17f, 20f, 23, 25, 30; 7:1f, 5, 7-11, 13-16, 18, 20f, 25, 29f, 32-35, 37f; 8:2, 14, 18, 21, 27-29, 31; 9:2-4, 7f, 10, 12-18, 21f, 24; 10:12-17, 19; 12:6, 8; 14:10, 12-14, 17, 19-22, 24f, 28, 31; 15:15, 30; 16:3, 5f, 9, 11, 15, 24f, 27; 17:4f, 8; 19:5, 21f, 24; 21:6, 21; 22:12, 18, 21-23, 25, 27; 23:8, 12-14, 25, 27, 36-38; 24:7, 9; 27:9, 11)

Tent of meeting - 43x/41v (Lev 1:1, 3, 5; 3:2, 8, 13; 4:4f, 7, 14, 16, 18; 6:16, 26, 30; 8:3f, 31, 33, 35; 9:5, 23; 10:7, 9; 12:6; 14:11, 23; 15:14, 29; 16:7, 16f, 20, 23, 33; 17:4ff, 9; 19:21; 24:3)

Law - 16x/16v; (Lev 6:9, 14, 25; 7:1, 7, 11, 37; 11:46; 12:7; 13:59; 14:2, 32, 54, 57; 15:32)

Sacrifice - 41x/34v; (Lev 3:1, 3, 6, 9; 4:10, 26, 31, 35; 7:11-13, 15-18, 20f, 29, 32, 34, 37; 9:4, 18; 10:14; 17:5, 7f; 19:5; 22:21, 24, 27, 29; 23:19, 37)

Anoint - 17x/15v; (Lev 4:3, 5, 16; 6:20, 22; 7:36; 8:2, 10-12, 30; 10:7; 16:32; 21:10, 12)

Sin - 111x/90v (Lev 4:2f, 8, 14, 20-29, 32-35; 5:1, 5-13, 15-18; 6:2-4, 17, 25f, 30; 7:7, 37f; 8:2, 14; 9:2f, 7f, 10, 15, 22; 10:16-19; 12:6, 8; 14:13, 19, 22, 31; 15:15, 30; 16:3, 5f, 9, 11, 15f, 21, 25, 27, 30, 34; 19:17, 22; 20:20; 21:21; 22:9; 23:19; 24:15; 25:1, 27; 26:18, 21, 24, 28, 46; 27:34)

Iniquity - 10x/8v (Lev 7:18; 16:21f; 19:8; 26:39-41, 43)

Death - 17/16v (Lev 16:1; 19:20; 20:2, 4, 9-11, 15f, 27; 24:16f, 21; 27:29)

Die - 15x/15v (Lev 7:24; 8:35; 10:2, 6f, 9; 11:39; 15:31; 16:1f, 13; 17:15; 20:20; 22:8f)

Blood - 86x/65v (Lev 1:5, 11, 15; 3:2, 8, 13, 17; 4:5-7, 16-18, 25, 30, 34; 5:9; 6:27, 30; 7:2, 14, 26f, 33; 8:15, 19, 23f, 30; 9:9, 12, 18; 10:18; 12:4f, 7; 14:6, 14, 17, 25, 28, 51f; 15:19, 25; 16:14f, 18f, 27; 17:4, 6, 10-12; 18:6, 12f, 17; 19:26; 20:18f; 25:49)

Sabbath - 13x/10v (Lev 16:31; 23:3, 11, 15f, 32; 24:8; 25:2, 4, 6)

The LORD spoke to Moses - 28x/28v - (Lev 4:1; 5:14; 6:1, 8, 19, 24; 7:22, 28; 8:1; 12:1; 13:1; 14:1; 16:1; 17:1; 18:1; 19:1; 20:1; 21:16; 22:1, 17, 26; 23:9, 23, 26, 33; 24:1, 13; 27:1)

Jubilee - 20x/18v (Lev 25:10-13, 15, 28, 30f, 33, 40, 50, 52, 54; 27:17-18, 21, 23-24)

Consecrate - 24x/23v - (Lev 6:18, 27; 7:35; 8:10-12, 15, 30; 11:44; 12:4; 16:19; 20:7; 21:8, 10; 25:10; 27:14-19, 22, 2)

Covenant - 10x/8v (Lev 2:13; 24:8; 26:9, 15, 25, 42, 44f)

Fat - 52x/33v (Lev 3:3f, 9f, 14-17; 4:8f, 19, 26, 31, 35; 6:12; 7:3f, 23-25, 30f, 33; 8:16, 25f; 9:10, 19f, 24; 10:15; 16:25; 17:6)

Leviticus 27:1 Again, the LORD spoke to Moses, saying,

 The LORD spoke to Moses - 93x in 93v - Exod. 6:10; Exod. 6:13; Exod. 6:28; Exod. 6:29; Exod. 7:8; Exod. 13:1; Exod. 14:1; Exod. 16:11; Exod. 19:21; Exod. 25:1; Exod. 30:17; Exod. 30:22; Exod. 31:1; Exod. 31:12; Exod. 32:7; Exod. 33:1; Exod. 40:1; Lev. 4:1; Lev. 5:14; Lev. 6:1; Lev. 6:8; Lev. 6:19; Lev. 6:24; Lev. 7:22; Lev. 7:28; Lev. 8:1; Lev. 12:1; Lev. 13:1; Lev. 14:1; Lev. 16:1; Lev. 17:1; Lev. 18:1; Lev. 19:1; Lev. 20:1; Lev. 21:16; Lev. 22:1; Lev. 22:17; Lev. 22:26; Lev. 23:9; Lev. 23:23; Lev. 23:26; Lev. 23:33; Lev. 24:1; Lev. 24:13; Lev. 27:1; Num. 1:1; Num. 2:1; Num. 3:5; Num. 3:11; Num. 3:14; Num. 3:44; Num. 4:1; Num. 4:17; Num. 4:21; Num. 5:1; Num. 5:5; Num. 5:11; Num. 6:1; Num. 6:22; Num. 7:4; Num. 8:1; Num. 8:5; Num. 8:23; Num. 9:1; Num. 9:9; Num. 13:1; Num. 14:26; Num. 15:1; Num. 15:17; Num. 16:20; Num. 16:23; Num. 16:36; Num. 16:44; Num. 17:1; Num. 18:25; Num. 19:1; Num. 20:7; Num. 20:23; Num. 25:10; Num. 25:16; Num. 26:1; Num. 26:52; Num. 27:6; Num. 28:1; Num. 31:1; Num. 31:25; Num. 33:50; Num. 34:1; Num. 34:16; Num. 35:1; Num. 35:9; Deut. 32:48; Jos. 14:6

Jehovah spoke to Moses so the words you are reading in Leviticus 27 (and of course all the Bible - 2 Timothy 3:16-17-note) are the actual words of the Lord Himself (regardless of what higher critics try to say to impugn the integrity of the Word!). It behooves all of us to take our shoes off and listen to Him speak for we are on holy ground beloved (Exodus 3:5).

Leviticus 27:2 "Speak to the sons of Israel and say to them, 'When a man makes a difficult vow, he shall be valued according to your valuation of persons belonging to the LORD.

  •  When (KJV): Ge 28:20-22 Nu 6:2 21:2 De 23:21-23 Jud 11:30,31,39 1Sa 1:11,28 

Leviticus 27:3 'If your valuation is of the male from twenty years even to sixty years old, then your valuation shall be fifty shekels of silver, after the shekel of the sanctuary.

  • And thy estimation (KJV): Lev 27:14 5:15 6:6 Nu 18:16 2Ki 12:4 *marg:
  • fifty shekels (KJV): i.e, At three shillings each, 7#. 10s. sterling.
  • after the (KJV): Lev 27:25 Ex 30:13 

Ryrie on Lev 27:3-7  The estimation of the worth of a man or woman dedicated to the Lord was evidently based on his or her worth as a worker for a given number of years. 


Leviticus 27:4 'Or if it is a female, then your valuation shall be thirty shekels.

  •  Zec 11:12,13 Mt 26:15 27:9,10 

Leviticus 27:5 'If it be from five years even to twenty years old then your valuation for the male shall be twenty shekels and for the female ten shekels.

  •  ten shekels (KJV): Lev 27:5 

Leviticus 27:6 'But if they are from a month even up to five years old, then your valuation shall be five shekels of silver for the male, and for the female your valuation shall be three shekels of silver.

  •  from (KJV): Nu 3:40-43 18:14-16 


Leviticus 27:7 'If they are from sixty years old and upward, if it is a male, then your valuation shall be fifteen shekels, and for the female ten shekels.

  •  from (KJV): Ps 90:10 

Leviticus 27:8 'But if he is poorer than your valuation, then he shall be placed before the priest and the priest shall value him; according to the means of the one who vowed, the priest shall value him.

  •  poorer (KJV): Lev 5:7 12:8 14:21,22 Mk 14:7 Lu 21:1-4 2Co 8:12 
  • according (KJV): Jer 5:7 

Leviticus 27:9 'Now if it is an animal of the kind which men can present as an offering to the LORD, any such that one gives to the LORD shall be holy.

  •  all (KJV): is holy, i.e. separated and devoted; it cannot be redeemed like a human being, a house, or a field, (Young), Lev 27:9 

Leviticus 27:10 'He shall not replace it or exchange it, a good for a bad, or a bad for a good; or if he does exchange animal for animal, then both it and its substitute shall become holy.

  •  Lev 27:15-33 Jas 1:8 

Leviticus 27:11 'If, however, it is any unclean animal of the kind which men do not present as an offering to the LORD, then he shall place the animal before the priest.

  •  Dt 23:18 Mal 1:14 

Leviticus 27:12 'The priest shall value it as either good or bad; as you, the priest, value it, so it shall be.

  •  as thou valuest it, who art the priest (KJV): Heb. according to thy estimation, O priest, etc. Lev 27:14 

Leviticus 27:13 'But if he should ever wish to redeem it, then he shall add one-fifth of it to your valuation.

  •  Lev 27:10,15,19 5:16 6:4,5 22:14 

Leviticus 6:5 or anything about which he swore falsely; he shall make restitution for it in full and add to it one-fifth more. He shall give it to the one to whom it belongs on the day [he presents] his guilt offering.

Leviticus 22:14 ‘But if a man eats a holy [gift] unintentionally, then he shall add to it a fifth of it and shall give the holy [gift] to the priest.

Ryrie - Unclean animals could be redeemed (and thus kept by the owner) if the value plus 20 percent was paid. 

Leviticus 27:14 'Now if a man consecrates his house as holy to the LORD, then the priest shall value it as either good or bad; as the priest values it, so it shall stand.

  •  sanctify (KJV): Lev 27:21 25:29-31 Nu 18:14 Ps 101:2-7 
  • as the priest (KJV): Lev 27:12 

Leviticus 27:15 'Yet if the one who consecrates it should wish to redeem his house, then he shall add one-fifth of your valuation price to it, so that it may be his.

  •  then he shall add (KJV): Lev 27:13 

Leviticus 27:16 'Again, if a man consecrates to the LORD part of the fields of his own property, then your valuation shall be proportionate to the seed needed for it: a homer of barley seed at fifty shekels of silver.

  •  homer (KJV): or, the land of an homer, etc. i.e. as much land as required a homer of barley to sow it, The {homer} was very different from the {omer;} the latter held about three quarts, the former seventy-five gallons three pints. Isa 5:10 Eze 45:11-14 Ho 3:2 

Leviticus 27:17 'If he consecrates his field as of the year of jubilee, according to your valuation it shall stand.


Leviticus 27:18 'If he consecrates his field after the jubilee, however, then the priest shall calculate the price for him proportionate to the years that are left until the year of jubilee; and it shall be deducted from your valuation.

  •  Lev 25:15,16,27,51,52 

Leviticus 27:19 'If the one who consecrates it should ever wish to redeem the field, then he shall add one-fifth of your valuation price to it, so that it may pass to him.

 Lev 27:13 ‘But if he should ever [wish to] redeem it, then he shall add one-fifth of it to your valuation. 

Leviticus 27:20 'Yet if he will not redeem the field, but has sold the field to another man, it may no longer be redeemed;


Leviticus 27:21 and when it reverts in the jubilee, the field shall be holy to the LORD, like a field set apart; it shall be for the priest as his property.

  •  when (KJV): Lev 25:10,28,31 
  • devoted (KJV): It is {cherem,} a thing so devoted to God, as never more to be capable of being redeemed. Lev 27:28,29 De 13:17 Jos 6:17 Ezr 10:8 Eze 44:29 *marg:
  • priest's (KJV): Nu 18:14 Eze 44:29 

Set apart (02764)(cherem from charam = to ban, devote, exterminate) is a masculine noun which means a thing devoted or dedicated, including something totally devoted to destruction.

Merrill Unger on "devoted" —This Hebrew verb is used here and in Lev. 27:28, 29 to designate anything that is irrevocably given to the LORD. "Surrendering something to God meant devoting it to the service of God or putting it under a ban for utter destruction" (L. Wood, TWOT, 1:324). Josh. 6:24 shows these two aspects, both this dedication to service and total destruction, in that the silver, gold, bronze, and iron were put into the treasury of the LORD'S house while the remainder of the goods and the city of Jericho itself were destroyed completely by fire. In Lev. 27:21 a field is dedicated to God while in Lev 27:28 it is used of anything "whether man or animal or family land." God's people must be careful in what they declare dedicated to God since God himself holds them responsible for their vow. They must never use it for their self advancement or benefit. It is now wholly devoted to God. (The Bible Knowledge Key Word Study)

Leviticus 27:22 'Or if he consecrates to the LORD a field which he has bought, which is not a part of the field of his own property,

  •  his possession (KJV): Lev 25:10,25 

Leviticus 27:23 then the priest shall calculate for him the amount of your valuation up to the year of jubilee; and he shall on that day give your valuation as holy to the LORD.

  •  Lev 27:12,18 

Leviticus 27:24 'In the year of jubilee the field shall return to the one from whom he bought it, to whom the possession of the land belongs.

  •  Lev 27:20 25:28 

Leviticus 27:25 'Every valuation of yours, moreover, shall be after the shekel of the sanctuary. The shekel shall be twenty gerahs.

  • And all (KJV): Lev 27:3 
  • to the shekel (KJV): A standard shekel; the standard being kept in the sanctuary, to try and regulate all the weights in the land by.
  • twenty (KJV): Ex 30:13 Nu 3:47 18:16 Eze 45:12 

Leviticus 27:26 'However, a firstborn among animals, which as a firstborn belongs to the LORD, no man may consecrate it; whether ox or sheep, it is the LORD'S.


Leviticus 27:27 'But if it is among the unclean animals, then he shall redeem it according to your valuation and add to it one-fifth of it; and if it is not redeemed, then it shall be sold according to your valuation.

  •  Lev 27:11-13 

The Treasury of Scripture Knowledge note suggests "This was probably intended to prevent rash vows and covetous redemptions.  The priest alone was to value the thing; and to whatever his valuation was, a fifth part must be added by him who wished to redeem it.

Redeem (padah) means "buy it back."

Redeemed (goel/ga'al see Lev. 25:25-note) is used in a synonymous manner (with padah), although these two verbs are normally differentiated by the fact that for the latter verb there is always an emphasis on the redemption being the duty or privilege of a near relative.

Leviticus 27:28 'Nevertheless, anything which a man sets apart to the LORD out of all that he has, of man or animal or of the fields of his own property, shall not be sold or redeemed. Anything devoted to destruction is most holy to the LORD.

  • no devoted (KJV): This is the {cherem,} the absolute, irredeemable grant to God. Lev 27:21 Ex 22:20 Nu 21:2,3 De 7:1,2 13:15,16 20:16,17 25:19 Jos 6:17-19,26 7:1,11-13,25 Jud 11:30,31 21:5,11,18 1Sa 14:24-28,38-45 15:3,18,32,33 Mt 25:41 Ac 23:12-14 Ro 9:3 1Co 16:22 Ga 3:10,13 

NEVERTHELESS ANYTHING WHICH A MAN SETS APART TO THE LORD (devotes = cherem) : In certain instances, a person could be placed under a ban, in which case he was to be put to death (an example is found in Jos7, where the word translated "devoted" here in Leviticus is translated "accursed"). No redemption was possible in such cases. 

Leviticus 27:29 'No one who may have been set apart among men shall be ransomed; he shall surely be put to death.

  •  None (KJV): Nu 21:2,3 1Sa 15:18-23 
  • which shall be devoted (KJV): That is, either that every person devoted to the service of God shall not be redeemed, but die in that devoted state, or, that such as were devoted to death by appointment and law of God, as the Canaanites were, shall be put to death.

NO ONE (DEVOTED) WHO MAY HAVE BEEN SET APART AMONG MEN SHALL BE RANSOMED: (devoted = cherem = not the usual word for a VOW)

Nothing that was under sentence of death or destruction could be redeemed. This is what was meant by a devoted thing. Thus a son who cursed his parents could not be redeemed but  must be put to death.  Like Achan in Jos7. Jericho was devoted to God for destruction. Because Achan took of that which God had told them they should utterly destroy, Achan was destroyed.

Exceptions to the redeeming or buying back of dedicated things occurred when God proclaimed special items or individuals as “dedicated,” as with Jericho (Jos6:17-19, “accursed” means under the ban, or devoted to God), Amalek (1Sa15:3).

It should be noted that there is an important distinction in this chapter between what is consecrated (NASB) or sanctified (KJV) and what is proscribed (NASB) or devoted (NKJV, KJV). Things sanctified by vow—that is, set apart for divine use—could be redeemed. Devoted things were given completely and finally, and could not be redeemed.


Leviticus 27:30 'Thus all the tithe of the land, of the seed of the land or of the fruit of the tree, is the LORD'S; it is holy to the LORD.

  • Ge 14:20 28:22 Nu 18:21-24 De 12:5,6 14:22,23 2Ch 31:5,6,12 Ne 10:37,38 12:44 13:5,12 Mal 3:8-10 Mt 23:23 Lu 11:42 18:12 Heb 7:5-9 

Morris: Although tithing was not made a part of the ten commandments, it had been practiced as an implicit responsibility toward God since the time of Abraham (Ge 14:20; Nu 18:21-32; Dt 12:5-18; 14:22-29; 26:12-15). More than one tithe was evidently expected of the ancient Israelites at certain times. At that time the theocratic government was also the civil government so the tithes probably also included taxes. The practice of tithing is never commanded in the New Testament church although the principle of proportionate giving is strongly suggested (1 Co 16:1,2) and generosity is strongly commended (2 Co 9:5-15). In general, most Christians can and should give substantially more than a tithe for the Lord's work, but circumstances vary. God is probably less concerned with how much we give as a measure of our love for Him and His work than with what we keep and spend on ourselves.

W A Criswell - The fundamental principle of the tithe (ma`aser, Heb.), the practice of dedicating to God a tenth of the increase of the produce of the ground or cattle, was the recognition on the part of the people that ALL their possessions actually belonged to the Lord. This acknowledgment of God's ownership was accomplished through the tithe in that the surrender of the tenth, like the firstfruits, symbolized the consecration of the whole. Mosaic legislation regarding the tithe is found primarily in three places: 

(1) According to Lev 27:30-33, a tithe of the crops, of the fruit of the trees, and of the herd or flock had to be given. The tithe of the grain or fruit could be redeemed, i.e., bought back, by the owner at one-fifth above the market value (Lev 27:31). Regarding the flock or herd, however, the tithe was determined by passing the increase of the cattle under the rod, with every tenth animal, whether perfect or defective, being reckoned as the tithe. 

(2) Nu 18:21-32 specifies that the tithe of the produce of the ground and of the cattle be assigned to the Levites in return for their service in the tabernacle (Nu 18:21-24; cf. Heb 7:5). The Levites, in turn, were to give a tenth of their receipts, i.e., a tithe of the tithe, to Aaron, who, as the head of the priests, represented the whole priesthood (Nu 18:26-28). 

(3) Dt 12:5-18 further specifies that a tithe (in all probability a "second" tithe) was to be brought to an appointed sanctuary, which was later Jerusalem, each year for a festival celebration -- a sacred meal to be shared by the family, the household servants, and the Levites. If the distance to the sanctuary was too great, the tithe could be exchanged for money, with the offerer using the money to purchase whatever was needed for the festive meal upon arrival (Dt. 14:22-27). Every third year this special tithe was to be stored in one's respective hometown, with the stranger, the fatherless, and the widow, as well as the Levites, sharing in the goods as needed (Deut. 14:28, 29). After bringing his tithes, the offerer was to go to the sanctuary, make a declaration of honesty, and ask the Lord's blessings upon his tithes (Deut. 26:12-15; cf. Mal. 3:8). 

Ryrie Lev 27:30-33 - 1/10 of the increase of the land, trees, herds, and flocks had to be given to the Lord as His tithe. Part of the tithe could be substituted for with money (plus the usual 20% additional), except in the case of animals. For a discussion of the various tithes, see notes on Mal 3:8 and Ge 14:20; 28:22. passes under the (shepherd's) rod refers to the custom of making the animals pass by in single file and marking each tenth one with a rod dipped in a colored substance. 

Merrill Unger - Tithe (ma'gar) —The Hebrew word for tithe has the literal meaning of one-tenth. The concept of a tithe occurs in Leviticus only in this paragraph (Lev. 27:30-33), a seemingly incidental setting (see Lev. 27:1). Here in Lev. 27 the range of what is to be tithed is given in the broadest possible terms, especially as it relates to a nation whose focus is on the promise of a land. The tithe would include all plant and domesticated animal life without exception. This tithe is not to be confused with an offering of firstborns and firstfruits (Exod. 22:29-30), which, for animals, was given on the eighth day and therefore-would not be part of the yearly tithe. Tithing predated the law as is evidenced by Abram paying a tithe of recovered goods to Melchizedek after being blessed by him (Gen. 14:20; see Heb. 7:1-10) and Jacob vowing a tithe at Bethel, though here a slightly different form of the word is used (Gen. 28:22). The idea of tithing was not unique to Israel in the ancient Near East as proof exists for this practice in both Egyptian and Mesopotamian documents. Tithing is further developed in the Pentateuch in Num. 18:21, 24, 26, 28; Deut. 12:6, 11, 17; 14:23, 28; 26:12. Tithing is dealt with in the historical books in 2 Chron. 31:5, 6, 12; and Neh. 10:37, 38; 12:44; 13:5, 12. In the Prophets tithing is noted in Ezek. 45:11, 14; Amos 4:4; and the famous passage of Mal. 3:8, 10 (Bible Knowledge Word Study)

Leviticus 27:31 'If, therefore, a man wishes to redeem part of his tithe, he shall add to it one-fifth of it.

  •  Lev 27:13 

Leviticus 27:32 'For every tenth part of herd or flock, whatever passes under the rod, the tenth one shall be holy to the LORD.

Passes under the rod -  The Rabbins say, that when a man gave the tithe of his sheep or calves, he shut them in one fold, in which was a narrow door, to let out but one at a time.  He then stood by the door, with a rod dipped in vermilion in his hand, and as they passed he counted them with the rod; and when the tenth came he touched it, by which it was distinguished as the tithe calf, sheep, etc. Jer 33:13 Eze 20:37 Mic 7:14 

Leviticus 27:33 'He is not to be concerned whether it is good or bad, nor shall he exchange it; or if he does exchange it, then both it and its substitute shall become holy. It shall not be redeemed.'"

  • Lev 27:10 ‘He shall not replace it or exchange it, a good for a bad, or a bad for a good; or if he does exchange animal for animal, then both it and its substitute shall become holy.

Leviticus 27:34 These are the commandments which the LORD commanded Moses for the sons of Israel at Mount Sinai.

  • commandments (KJV): Lev 26:46 De 4:45 Joh 1:17 
  • in mount (KJV): Nu 1:1 Ga 4:24,25 Heb 12:18-25