Leviticus 27 brings to conclusion the terms of God's covenant with Israel.. verse 34 "These are the commandments which the Lord commanded Moses for the sons of Israel at Mount Sinai."  

This last chapter is about the price of vows.. something that is unfamiliar to us.  The first 8 verses explain a price to be paid whenever a person makes a "difficult vow".  Another translation is "singular vow"... meaning something above and beyond one's power; something wonderful or extraordinary.  Depending on age or sex.. there was a price valued accordingly.  An example of this would be a "Nazirite" vow to dedicate one's self to the Lord. ( Numbers 6:2)  Deuteronomy 23:21-23 "When you make a vow to the Lord your God, you shall not delay to pay it, for it would be sin in you, and the Lord your God will surely require it of you. However if you refrain from vowing, it would not be sin in you. You shall be careful to perform what goes out from your lips, just as you have voluntarily vowed to the Lord your God, what you have promised."   Hannah made a vow to present her son to the Lord if God would give her a child... she completed that vow with Samuel.. instead of money. 

Vows made to the Lord were expensive and not to be made lightly. David proclaimed in Psalm 61:8 "So I will sing praise to Thy name forever, that I may pay my vows day by day."  In Psalm 65:1 he wrote, "There will be silence before Thee and praise in Zion, O God; and to Thee the vow will be performed." And again in Psalm 116: 14 and 18 the psalmist here writes "I shall pay my vows to the Lord".. speaking both times about calling on the Lord and giving thanks. 

A vow to the Lord could also be a promise to give the Lord an animal, a house, or a field.. beyond the offerings already required.. like the first-born of the flock.  The people were required to tithe a tenth of their land, of their crops or fruit.. this already belonged to the Lord, "it is holy to the Lord." (v30)  Beyond that they could give willingly what they were led to give. 

The Lord also gave instructions for the redemption of these gifts to the Lord. A man could redeem his house, field, or even his tithe but it would cost him the original amount plus 20%. 

Jesus spoke about vows in His sermon on the mount.. "Again you have heard that the ancients were told, 'you shall not make false vows, but shall fulfill your vows to the Lord' But I say to you, make no oath at all, either by  heaven, for it is the throne of God, or by the earth for it is the footstool of His feet.. but let your statement be, 'Yes, yes or No, no'; and anything beyond these is of evil." ( Matthew 5:33-37)

To make a vow to the Lord and not keep it.. to make a promise to the Lord and not fulfill it was so evil in our Lord's sight that He warns us not to make any vow at all.  The Lord will hold us to our promises.. 

Father in heaven, may we be cautious in our words and in our thoughts.. may we keep every vow that we have already promised to You.. to the glory of Your Name.. by the strength given to us by Your Holy Spirit. May we be like David and give You praise and thanksgiving day by day.. and may we walk in truth as Jesus walked.  We come before You with humbled hearts, knowing that we have need of the redemption that only Christ can give, and we bow before Him to find forgiveness for every sin. Keep us walking in Your ways we pray, in Jesus' name. Amen .