Leviticus 27:1–34 emphasizes the seriousness of vows. One should not rashly promise to give something to God in the heat of the moment. If vows are not kept, there will be serious penalties imposed on the one breaking the vow. The Pharisees manipulated these Old Testament regulations by creating false distinctions between vows based upon various items in the sanctuary (Matthew 5:33–35). While the New Testament assumes that vows are made by the people of God (Acts 18:18; Acts 21:23), the thrust of Jesus' teaching encourages honesty and integrity (Matthew 5:36–37).
Additionally, the financial support of the church remains a matter of importance for New Testament believers. Leaning on the thrust of Leviticus, the apostles encourage the church in Corinth, Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver
(2 Corinthians 9:7). Because the book of Leviticus ends on this note, the people of God ought to pay heed and then financially support and care for the church.
34 These are the commandments that the LORD commanded Moses for the people of Israel on Mount Sinai.