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.

Leviticus 27:25 Parallel Commentaries

And all

Leviticus 27:3 And your estimation shall be of the male from twenty years old even to sixty years old...

to the shekel. A standard shekel; the standard being kept in the sanctuary, to try and regulate all the weights in the land by.

twenty

Exodus 30:13 This they shall give, every one that passes among them that are numbered, half a shekel after the shekel of the sanctuary...

Numbers 3:47 You shall even take five shekels apiece by the poll, after the shekel of the sanctuary shall you take them...

Numbers 18:16 And those that are to be redeemed from a month old shall you redeem, according to your estimation, for the money of five shekels...

Ezekiel 45:12 And the shekel shall be twenty gerahs: twenty shekels, five and twenty shekels, fifteen shekels, shall be your maneh.