Midrash su Levitico 27:28

3) (Vayikra 27:28) ("But every 'devotion' (cherem) which a man shall devote to the L–rd, of all that he has, of man and beast, and of field of his holding, shall not be sold and shall not be redeemed; every devotion, holy of holies is it to the L–rd.") "of all that he has": and not all that he has. "of man": to include his Canaanite man-servant and maid-servant. — But perhaps, to include his Hebrew man-servant and maid-servant! It is, therefore, written "of" man" and not "every man." "of beast," and not "every beast." "and of field of his holding," and not a field of acquisition. I might think that if a man devoted all of them (to the Temple) they would remain devoted; it is, therefore, written "But" (to exclude this). R. Elazar b. Azaryah said: If a man is not permitted to devote (all) of his possessions (to the Temple), how much, then, must he be solicitous of his possessions!

4) "shall not be sold": to others. "and shall not be redeemed": by the owner. What shall he do with it? (Vayikra 27:21) "To the Cohein (of that watch) shall be his holding." I might think (that this is so) even if he stipulated "to the L–rd." It is, therefore, written "every devotion, holy of holies is it to the L–rd" (i.e., if he stipulates "to the L–rd" it reverts not to the Cohein but to Temple maintenance).

5) R. Yehudah b. Betheirah says: Whence is it derived that unspecified "devotions" go to Temple maintenance? From "every devotion, holy of holies is it to the L–rd." I might think, even if he specified "to the Cohein"; it is, therefore, written "it ([i.e., unspecified] to the L–rd").