Komentarz do Kapłańska 27:20

ואם לא יגאל את השדה AND IF HE WILL NOT REDEEM THE FIELD— “he” means, the man who dedicated it,

ואם מכר..לאיש אחר, “if the Temple treasurer had sold the field to someone else in the meantime;” its original owner can no longer redeem it but it is shared out (the proceeds received by the treasurer) among the priests at the next Jubilee year. It goes to the priests who are performing the duties assigned to them on that date.

The Temple treasurer. Explanation: He is the seller and not the ‘one who dedicated’ mentioned above.