Chapter 27 describes the consequences of revival in the people's lives. The people were so impressed with preceding chapters that they consecrated themselves, their children and all that they had to the Lord. In the "heat" of revival many make commitments that they will not keep. So it was in Israel. Here, the Lord realized this and set up a means of "backing out", buying atonement, if you will, for breaking a vow.
The following were established fees:
Every evaluation shall be according to the shekel of the sanctuary, i.e. 20 gerahs = 1 shekel.
No "first born" of animals can be dedicated in a vow because they already belong to the Lord. Nothing dedicated to the Lord and not redeemed can be sold or returned on the Jubilee year.
Finally, a 1/10 th. of everything belongs to the Lord, crops, animals, fruits etc. These are the commandments of the Lord, so said the Lord to Moses.
Thus ends the Book of Leviticus, a book that deals with "separation and communion". It is a book of sacrifice and blood atonement. It is filled with pictures of Christ and His work of redemption on the cross, the shedding of blood for the redemption of the world. It describes the awfulness of sin, the Holiness of God and the need of obedience to obtain God's greatest gift, His Grace.
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