Leviticus 27:23
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.
then the priest shall calculate for him the value up to the Year of Jubilee
In ancient Israel, the Year of Jubilee occurred every 50th year and was a time of liberation and restoration, where land was returned to original owners and debts were forgiven. The priest's role in calculating the value underscores the importance of religious authority in economic and social matters. This reflects the theocratic nature of Israelite society, where spiritual leaders also had administrative duties. The calculation up to the Year of Jubilee indicates a temporary valuation, acknowledging the cyclical reset of property rights and economic status, which is a unique feature of Israelite law compared to other ancient Near Eastern cultures.

and the man shall pay the assessed value on that day
The requirement for immediate payment emphasizes the seriousness and binding nature of vows and dedications to God. It reflects the principle of fulfilling one's commitments promptly, a theme echoed in other scriptures such as Ecclesiastes 5:4-5, which warns against delaying vows to God. This immediate payment also ensured that the temple or tabernacle received the necessary resources to function, highlighting the community's responsibility to support religious institutions.

as a sacred offering to the LORD
The concept of offerings being sacred to the LORD is central to Levitical law, where offerings are not merely transactions but acts of worship and devotion. This phrase underscores the holiness of the act, setting it apart from ordinary economic exchanges. It reflects the broader biblical theme of dedicating the first and best to God, as seen in Proverbs 3:9. The sacred nature of the offering also points to the idea of consecration, where something is set apart for divine purposes, prefiguring the ultimate consecration seen in Jesus Christ, who is both the high priest and the perfect offering.

Persons / Places / Events
1. The Priest
A mediator between God and the people, responsible for assessing the value of offerings and ensuring they are in accordance with God's laws.

2. The Year of Jubilee
A significant time in Israel's calendar occurring every 50 years, marked by the release of debts, freeing of slaves, and return of property to original owners, symbolizing God's provision and mercy.

3. The Man
Refers to any Israelite who has vowed something to the Lord and is now required to fulfill that vow by paying its assessed value.

4. Holy Offering
A sacred contribution to the Lord, set apart from ordinary use, reflecting the worshiper's dedication and obedience to God.

5. The LORD
The covenant God of Israel, who establishes laws and principles for His people to live by, ensuring justice, mercy, and holiness.
Teaching Points
Understanding the Role of the Priest
The priest acts as a mediator, highlighting the importance of spiritual leadership and accountability in our faith communities today.

Significance of the Year of Jubilee
The Year of Jubilee serves as a reminder of God's ultimate authority over time and possessions, encouraging us to trust in His provision and timing.

Commitment to Vows
Making and fulfilling vows to God is a serious matter, reflecting our integrity and dedication to Him. We should be mindful of our promises and strive to honor them.

Holiness in Offerings
Our offerings to God, whether material or spiritual, should be given with a heart of reverence and dedication, recognizing their sacred nature.

God's Provision and Mercy
The principles of Jubilee remind us of God's mercy and provision, encouraging us to extend grace and generosity to others in our lives.
Bible Study Questions
1. How does the role of the priest in Leviticus 27:23 inform our understanding of spiritual leadership today?

2. In what ways does the concept of the Year of Jubilee challenge our modern views on ownership and debt?

3. How can we apply the principle of fulfilling vows to our daily commitments and promises to God and others?

4. What does it mean to offer something as "holy" to the Lord, and how can we incorporate this understanding into our worship practices?

5. How can the themes of provision and mercy in the Year of Jubilee inspire us to live more generously and compassionately in our communities?
Connections to Other Scriptures
Leviticus 25
Provides detailed instructions about the Year of Jubilee, emphasizing themes of redemption and restoration.

Numbers 18
Discusses the role of the priesthood in receiving offerings and maintaining the sanctity of worship practices.

Hebrews 7
Explores the priesthood of Jesus Christ, drawing parallels between the Old Testament priesthood and Christ's eternal priesthood.

Matthew 5
Jesus' teaching on vows and oaths, emphasizing integrity and truthfulness in commitments to God and others.
Singular VowsJ.A. Macdonald Leviticus 27:1-25
Spontaneous DevotionW. Clarkson Leviticus 27:1-33
On Keeping VowsR.M. Edgar Leviticus 27:1-34
Vows and DuesR.A. Redford Leviticus 27:1-34
People
Israelites, Moses
Places
Mount Sinai
Topics
Amount, Calculate, Compute, Determine, Estimation, Fixed, Holy, Jubilee, Pay, Priest, Reckon, Reckoned, Valuation, Value, Worked, Worth
Dictionary of Bible Themes
Leviticus 27:1-25

     5741   vows

Leviticus 27:1-27

     8223   dedication

Leviticus 27:1-33

     6714   ransom

Leviticus 27:20-23

     8270   holiness, set apart

Leviticus 27:23-24

     7482   Year of Jubilee

Library
List of Abbreviations Used in Reference to Rabbinic Writings Quoted in this Work.
THE Mishnah is always quoted according to Tractate, Chapter (Pereq) and Paragraph (Mishnah), the Chapter being marked in Roman, the paragraph in ordinary Numerals. Thus Ber. ii. 4 means the Mishnic Tractate Berakhoth, second Chapter, fourth Paragraph. The Jerusalem Talmud is distinguished by the abbreviation Jer. before the name of the Tractate. Thus, Jer. Ber. is the Jer. Gemara, or Talmud, of the Tractate Berakhoth. The edition, from which quotations are made, is that commonly used, Krotoschin,
Alfred Edersheim—The Life and Times of Jesus the Messiah

Tithing
There are few subjects on which the Lord's own people are more astray than on the subject of giving. They profess to take the Bible as their own rule of faith and practice, and yet in the matter of Christian finance, the vast majority have utterly ignored its plain teachings and have tried every substitute the carnal mind could devise; therefore it is no wonder that the majority of Christian enterprises in the world today are handicapped and crippled through the lack of funds. Is our giving to be
Arthur W. Pink—Tithing

Circumcision, Temple Service, and Naming of Jesus.
(the Temple at Jerusalem, b.c. 4) ^C Luke II. 21-39. ^c 21 And when eight days [Gen. xvii. 12] were fulfilled for circumcising him [The rite was doubtless performed by Joseph. By this rite Jesus was "made like unto his brethren" (Heb. ii. 16, 17); that is, he became a member of the covenant nation, and became a debtor to the law--Gal. v. 3] , his name was called JESUS [see Luke i. 59], which was so called by the angel before he was conceived in the womb. [Luke i. 31.] 22 And when the days of their
J. W. McGarvey—The Four-Fold Gospel

Leviticus
The emphasis which modern criticism has very properly laid on the prophetic books and the prophetic element generally in the Old Testament, has had the effect of somewhat diverting popular attention from the priestly contributions to the literature and religion of Israel. From this neglect Leviticus has suffered most. Yet for many reasons it is worthy of close attention; it is the deliberate expression of the priestly mind of Israel at its best, and it thus forms a welcome foil to the unattractive
John Edgar McFadyen—Introduction to the Old Testament

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