Komentaryong Sumisipi para sa Levitico 27:28

All the substitutes for vows have the validity of vows. Those for haramim have the validity of haramim, And those for oaths have the validity of oaths, And those for nazirite [vows] have the validity of nazirite [vows]. A substitute formula is just as effective at making a vow as is a regular vow formula. The mishnah lists several types of vows for which this is true. The first is a “neder”. The second is a “herem” (see Leviticus 27:28). The third is an oath (shevuah). The fourth are nazirite vows.

אין מוכרין אותו – for we derive [through an analogy made – actually היקש – from two verses in close proximity one to the other] גאולה גאולה – derived from חרמים /property set apart for the priest’s or Temple use. It is stated concerning tithes (Leviticus 27:33): “it cannot be redeemed/לא יגאל ,” and it is stated concerning property set apart for the priest’s or Temple use (Leviticus 27:28): “[But of all that anyone owns, be it man or beast or land of his holding, nothing that he has proscribed for the LORD may be sold or proscribed; "לא ימכר ולא יגאל"[every proscribed thing is totally consecrated to the LORD].” Just as there (in the section concerning tithes) it states that the sale is with him, so too here in the case of proscribed property, the sale is with him.

תמים חי – And the same law applies regarding that which is slaughtered, as it says, “nothing…may be…proscribed” and is not sold (see Leviticus 27:28 above), whether living nor slaughtered nor unblemished nor blemished, but an unblemished animal, its fat and its blood are offered on the altar and its meat is eaten by its owners in Jerusalem. But a blemished animal – its owners eat it in every place [other than Jerusalem]. And since the Mishnah needed to teach at the end regarding a first-born animal that we sell it unblemished [and] alive, the Mishnah also teaches at the beginning of an unblemished living [animal] that is alive.