Leviticus 27:24
In the year of the jubilee the field shall return to him of whom it was bought, even to him to whom the possession of the land did belong.
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EXPOSITORY (ENGLISH BIBLE)
(24) The field shall return unto him of whom it was bought.—In accordance with the law laid down in Leviticus 25:23-28, the field thus vowed did not return to the purchaser in the year of jubile, but to the, hereditary owner, of whom the person who had vowed it to the Lord had bought it.

27:14-25 Our houses, lands, cattle, and all our substance, must be used to the glory of God. It is acceptable to him that a portion be given to support his worship, and to promote his cause. But God would not approve such a degree of zeal as ruined a man's family.Devoted - See Leviticus 27:28 note. 16-24. if a man shall sanctify unto the Lord some aprt of a field of his possession, &c.—In the case of acquired property in land, if not redeemed, it returned to the donor at the Jubilee; whereas the part of a hereditary estate, which had been vowed, did not revert to the owner, but remained attached in perpetuity to the sanctuary. The reason for this remarkable difference was to lay every man under an obligation to redeem the property, or stimulate his nearest kinsman to do it, in order to prevent a patrimonial inheritance going out from any family in Israel. By original right, which no other person by vow or otherwise could give away from him. In the year of jubilee, the field shall return unto him of whom it was bought,.... Not to him that sanctified it, whether he redeemed it or not; nor to him that bought it of the treasurer of the temple after it was sanctified; but to the original proprietor and owner of it, of whom he bought it that sanctified it, for so it follows:

even to him to whom the possession of the land did belong; which was a possession of his he had by inheritance from his fathers, and therefore, according to the law of the year of jubilee, was then to return to him, and could be retained no longer, nor even converted to holy uses; for as it is said in the Misnah (h),"a field of purchase goes not out to the priests in the year of jubilee; for no man can sanctify a thing which is not his own;''as what he had purchased was no longer his than to the year of jubilee, and therefore could not devote it to sacred uses for any longer time.

(h) Ut supra. (Hilchot Eracin, c. 4. sect. 26.)

In the year of the jubilee the field shall return unto him of whom it was bought, even to him to whom the possession of the land did belong.
EXEGETICAL (ORIGINAL LANGUAGES)
If he sanctified his field from the year of jubilee, i.e., immediately after the expiration of that year, it was to "stand according to thy valuation," i.e., no alteration was to be made in the valuation. But if it took place after the year of jubilee, i.e., some time or some years after, the priest was to estimate the value according to the number of years to the next year of jubilee, and "it shall be abated from thy valuation," sc., praeteritum tempus, the time that has elapsed since the year of jubilee. Hence, for example, if the field was vowed ten years after the year of jubilee, the man who wished to redeem it had only forty shekels to pay for the forty years remaining up to the next year of jubilee, or, with the addition of the fifth, 48 shekels. The valuation was necessary in both cases, for the hereditary field was inalienable, and reverted to the original owner or his heirs in the year of jubilee without compensation (cf. Leviticus 27:21 and Leviticus 25:13, Leviticus 25:23.); so that, strictly speaking, it was not the field itself, but the produce of its harvests up to the next year of jubilee, that was vowed, whether the person making the vow left it to the sanctuary in natura till the year of jubilee, or wished to redeem it again by paying the valuation price. In the latter case, however, he had to put a fifth over and above the valuation price (Leviticus 27:19, like Leviticus 27:13 and Leviticus 27:15), that it might be left to him.
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