Leviticus 27:29

Devoted of men] see Exodus 22:20, where the Hebrew is 'shall be devoted.' There the 'devotion of men 'is the solemn judicial penalty of idolatry. This was probably the only ground of devoting human beings. The case of Jephthah's daughter is doubtful: see Judges 11:30.

30-33. The Law of Tithes and their Redemption. Tithes belong to God as the real owner of the land: see on Leviticus 25:1. They are a kind of rent paid by the people as His tenants. Being already God's, tithes cannot be made the subject of vows. Tithes of agricultural produce may be commuted for their money value plus one fifth (Leviticus 27:31). The tithe of cattle cannot be redeemed (Leviticus 27:32).