The opening verses of Leviticus 27:1–34 are set within the context of religious worship. In Israel, a man may make a special vow of dedication to the Lord of himself or a member of his family. In this instance, the man would pledge himself or his relations to service in the sanctuary. However, because the duties within the Tabernacle were restricted to Levites, all non-Levites would be released by making a payment to the sanctuary. Leviticus 27:1–8 establishes the payment to be made to the sanctuary according to a man value system.
1 The LORD spoke to Moses, saying,