This is part of the law concerning singular vows, extraordinary ones, which though God did not expressly insist on, yet, if they were consistent with and conformable to the general precepts, he would be well pleased with. Note, We should not only ask, What must we do, but, What may we do, for the glory and honour of God? As the liberal devises liberal things (Isa 32:8), so the pious devises pious things, and the enlarged heart would willingly do something extraordinary in the service of so good a Master as God is. When we receive or expect some singular mercy it is good to honour God with some singular vow.
I. The case is here put of persons vowed to God by a singular vow, Lev 27:2. If a man consecrated himself, or a child, to the service of the tabernacle, to be employed there in some inferior office, as sweeping the floor, carrying out ashes, running of errands, or the like, the person so consecrated shall be for the Lord, that is, "God will graciously accept the good-will." Thou didst well that it was in thy heart, Ch2 6:8. But forasmuch as he had no occasion to use their service about the tabernacle, a whole tribe being appropriated to the use of it, those that were thus vowed were to be redeemed, and the money paid for their redemption was employed for the repair of the sanctuary, or other uses of it, as appears by Kg2 12:14, where it is called, in the margin, the money of the souls of his estimation. A book of rates is accordingly provided, by which the priests were to go in their estimation. Here is, 1. The rate of the middle-aged, between twenty and threescore, these were valued highest, because most serviceable; a male fifty shekels, and a female thirty, Lev 27:3, Lev 27:4. The females were then less esteemed, but not so in Christ; for in Christ Jesus there is neither male nor female, Gal 3:28. Note, Those that are in the prime of their time must look upon themselves as obliged to do more in the service of God and their generation than can be expected either from minors, that have not yet arrived to their usefulness, or from the aged, that have survived it. 2. The rate of the youth between five years old and twenty was less, because they were then less capable of doing service, Lev 27:5. 3. Infants under five years old were capable of being vowed to God by their parents, even before they were born, as Samuel was, but not to be presented and redeemed till a month old, that, as one sabbath passed over them before they were circumcised, so one new moon might pass over them before they were estimated; and their valuation was but small, Lev 27:6. Samuel, who was thus vowed to God, was not redeemed, because he was a Levite, and a particular favourite, and therefore was employed in his childhood in the service of the tabernacle. 4. The aged are valued less than youth, but more than children, Lev 27:7. And the Hebrews observe that the rate of an aged woman is two parts of three to that of an aged man, so that in that age the female came nearest to the value of the male, which occasioned (as bishop Patrick quotes it here) this saying among them, That an old woman in a house is a treasure in a house. Paul sets a great value upon the aged women, when he makes them teachers of good things, Tit 2:3. 5. The poor shall be valued according to their ability, Lev 27:8. Something they must pay, that they might learn not to be rash in vowing to God, for he hath no pleasure in fools, Ecc 5:4. Yet not more than their ability, but secundum tenementum - according to their possessions, that they might not ruin themselves and their families by their zeal. Note, God expects and requires from men according to what they have, and not according to what they have not, Luk 21:4.
II. The case is put of beasts vowed to God, 1. If it was a clean beast, such as was offered in sacrifice, it must not be redeemed, nor any equivalent given for it: It shall be holy, Lev 27:9, Lev 27:10. After it was vowed, it was not to be put to any common use, nor changed upon second thoughts; but it must be either offered upon the altar, or, if through any blemish it was not meet to be offered, he that vowed it should not take advantage of that, but the priests should have it for their own use (for they were God's receivers), or it should be sold for the service of the sanctuary. This teaches caution in making vows and constancy in keeping them when they are made; for it is a snare to a man to devour that which is holy, and after vows to make enquiry, Pro 20:25. And to this that rule of charity seems to allude (Co2 9:7), Every man, according as he purposeth in his heart, so let him give. 2. If it was an unclean beast, it should go to the use of the priest at such a value; but he that vowed it, upon paying that value in money, and adding a fifth part more to it, might redeem it if he pleased, Lev 27:11-13. It was fit that men should smart for their inconstancy. God has let us know his mind concerning his service, and he is not pleased if we do not know our own. God expects that those that deal with him should be at a point, and way what they will stand to.

From twenty years old even unto sixty-fifty shekels - A man from twenty to sixty years of age, if consecrated to the Lord by a vow, might be redeemed for fifty shekels, which, at 3s. each, amounted to 7. 10s. sterling.

And if it be a female,.... That is, of the same age, full twenty years of age, and not more than sixty:

then thy estimation shall be thirty shekels; about three pounds ten shillings of our money, the price of a servant, Exo 21:32; the reason of this difference of estimation between a man and a woman is, because the woman is the weaker vessel, and her labour and service of less importance and worth, such as spinning, washing, &c.