Leviticus 27:25
And all your estimations shall be according to the shekel of the sanctuary: twenty gerahs shall be the shekel.
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EXPOSITORY (ENGLISH BIBLE)
(25) According to the shekel of the sanctuary.—As the proceeds of these vows were devoted to the maintenance and repair of the sanctuary, all the valuations are to be made and paid according to the standard weight of the sanctuary shekel. (See Exodus 30:13.)

Leviticus 27:25. The shekel of the sanctuary — About 2 Samuel 6 d.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.On the shekel and the gerah, see Exodus 30:13, note; Exodus 38:24, 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. No text from Poole on this verse. And all thy estimation shall be according to the shekel of the sanctuary,.... The shekel kept in the sanctuary, which was the standard of all shekels; not that there was a shekel in the sanctuary different from the common one; for every shekel ought to have been as that, of the full weight and worth of it; and the estimation was to be according to such a shekel, and the money paid in such, even in full weight:

twenty gerahs shall be the shekel; which the Targum of Jonathan calls "meahs" or "oboli", one of which was about three halfpence of our money, scarce so much, and weighed near eleven grains, as Bishop Cumberland (i) has calculated: see Ezekiel 45:12.

(i) Of Scripture Weights and Measures, ch. 4. p. 111.

And all thy estimations shall be according to the shekel of the sanctuary: twenty gerahs shall be the shekel.
EXEGETICAL (ORIGINAL LANGUAGES)
Verse 25. - The estimation is to be made according to the shekel of the sanctuary, that is, the shekel at its full value, before worn by use in traffic (see Exodus 30:13; Numbers 3:47; Numbers 18:16). 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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