Musar do Kapłańska 27:28

After this the Torah in chapter 27 once more discusses the "value" of Man in monetary terms. This chapter contains allusions to many mystical aspects which we hope to explain in due course. The chapter concludes in verse 29: כל אשר יחרם מן האדם לא יפדה, מות יומת, "No human being who has been proscribed can be ransomed; he shall be put to death." Since it is man's function to live indefinitely, as will be the case in the future, the Torah commences the Book of Leviticus, i.e. תורת כהנים with the verse describing how אדם, Man,can be rehabilitated by establishing close affinity with the Ineffable Name of G–d by means of sacrifices; it concludes by again referring to אדם. We are all mortal nowadays and our approach to G–d is only through sacrifices and the priest. In the future, however, Man himself, both body and soul, will be the sacrifice and will then live forever because he will have fulfilled the injunction: תמים תהיה עם ה' אלוקיך, to be unblemished in his relations with G–d.