(31) And if a man will at all redeem.--Better And if a man wishes to redeem. (See Leviticus 27:13; Leviticus 27:19) Though a man may not vow tithes, being already the Lord's, yet if he wishes he may redeem them by adding one-fifth to the actual value of them. According to the authorities during the second Temple, anyone was allowed to redeem the tithes due from another person by paying the exact value for them, without the addition of the fifth part. The tithes could then be eaten in any place, but the redemption money had to be taken to Jerusalem, where it was spent in sociable feasts, to which the Levite, the stranger, and the poor were invited.

27:26-33 Things or persons devoted, are distinguished from things or persons that were only sanctified. Devoted things were most holy to the Lord, and could neither be taken back nor applied to other purposes. Whatever productions they had the benefit, God must be honoured with the tenth of, if it could be applied. Thus they acknowledge God to be the Owner of their land, the Giver of its fruits, and themselves to be his tenants, and dependants upon him. Thus they gave him thanks for the plenty they enjoyed, and besought his favour in the continuance of it. We are taught to honour the Lord with our substance.And if a man, will redeem ought of his tithes,.... Of his own, and not his neighbour's, as Jarchi observes; for if he redeemed the tithes of his neighbour, but did not add a fifth part, which he was obliged to do if he redeemed his own, as follows:

he shall add thereunto the fifth part thereof; besides giving the value for what part of his tithes he redeemed, he gave a fifth part of that sum over and above; as, supposing the tithe was worth fifty shillings, then he gave that, and ten shillings more, and so in proportion. The use of this redemption, as Jarchi suggests, was, that he might have liberty of eating it in any place: for he understands it of the second tithe, as before observed, and which was to be eaten at Jerusalem.