Komentaryong Sumisipi para sa Levitico 27:23

AND THE ETERNAL SPOKE UNTO MOSES, SAYING … WHEN A MAN SHALL CLEARLY UTTER A VOW. This section also is joined [to Chapter 25 above] as having been declared on Mount Sinai;¹⁸⁹See Ramban above, 25:1. and it is attached to the exhortations [in the preceding section] because it is concerned with the ordinances of the Jubilee, [and the exhortations speak also of the failure to keep the Jubilee], as He mentions in the case of a person who dedicates a field he has bought¹⁹⁰Verses 22-24. or a field of his inheritance;¹⁹¹Verses 16-21. but He included here in one section the ordinances of all who vow [donations of any sort to the Sanctuary]. It is for this reason that He stated at the end, These are the commandments, which the Eternal commanded Moses for the children of Israel in Mount Sinai,¹⁹²Verse 34. [which refers to] all that has been said above, for from then on [i.e., in the Book of Numbers] He speaks of the commandments that were declared in the Tent of Meeting.

ולא מעשר שני והקדש שלא נפדו – such as the case when they were redeemed, but not redeemed according to Halakha, such as when he redeemed the Second tithe out of fragments of vessels/broken ware, which is no longer a vessel or rubbish (see Tractate Shabbat 123a) and not Second Tithe which is redeemed with money that has upon them a shape/form, as it is written (Deuteronomy 14:25): “[You may convert them into money.] Wrap up the money [and take it with you to the place the LORD your God has chosen].” But sanctified things are not redeemed with land, as it is written (Leviticus 27:23): “and he shall pay the assessment as of that day”- a thing that is given from hand to hand.

במכסת means ACCORDING TO THE NUMBER. Similar is, (Leviticus 27:23) “The number (מכסת) of thy valuation”.