Komentaryong Sumisipi para sa Levitico 27:3

There is no evaluation less than one sela, nor more than fifty selas. Leviticus 27:8 states, “But if one cannot afford the equivalent, he shall be presented before the priest, and the priest shall assess him; the priest shall assess him according to what the vower can afford.” Thus if a poor person vows to pay the value of an adult male (whose value is 50 shekel/sela) and he can’t afford to pay the whole amount, he can pay less. Our mishnah teaches that this payment cannot be less than a sela. The maximum amount is 50 selas, as is stated explicitly in Leviticus 27:3.

When a person expresses a vow. This refers to a vow made in time of trouble. It is not proper that we should make the valuation for a person in the same way as that of an animal. Furthermore, there is a set amount of the valuation to remove any jealousy in valuations. The Torah differentiates between male and female because the male is on the level of “form” (more spiritual) and the female is on the level of “matter” (more material). In reparation for damages, however, there is no difference between a male or female servant, and the like. This is because the damager makes no distinction. The valuation of a female is about half that of a male because the female fetus completes its formation in twice as much time — eighty days for the female and forty days for the male. Additionally, one man has the strength to work as two women.

According to the plain meaning this legislation dealing with valuations is a further aspect of the legislation concerning the Yovel year. In fact the word יובל is specifically mentioned in verse 23 in connection with the return of ancestral land which had been “donated” under the heading of “sanctifying it” for the Temple Treasury.
Basically speaking, the term ערך describes a valuation in monetary terms. When somebody, for instance, promises to give to the Temple Treasury, the equivalent of a certain vital part of his body, such as the head or the heart, he has to pay to the Temple Treasury the amount fixed by the Torah for his entire body (depending on his age-group and sex) seeing that he would not be able to continue living if he lacked the part of his body he had “donated,” or “sanctified” for the Temple Treasury.
When setting the amounts for such valuations, the Torah does not distinguish between rich and poor, socially prominent or socially insignificant individuals, but assesses everyone strictly on the basis of age and sex.

will I be towards you “I am the Lord your God” (Ex. 20:2). Now the reason he split the fifty days into separate calculations, one at the conclusion of “chomer” (i.e., 50 days), the other at the conclusion of “lethech” (i.e., the ensuing 15 days), is to represent the “manna” that descended upon them at the culmination of thirty days [from their exodus] on the fifteenth day (sic) of Iyar. From that point, for an [additional] fifteen daysthe numerical equivalent of the number of seah in a lethechon that day they arrived in the Sinai desert on the first day of the month of Sivan. Now in the name of Rav Hai I found a most fitting thing: “So I bought her to me etc.,” (verse 2) I have established her atonement indemnity money as a light sum, for whosoever states: “My valuation is incumbent upon me to contribute to the sanctuary, should he be from the age of sixty and above” his valuation shall be fifteen shekels (Lev. 27:7). This sum of fifteen shekels is, according to this interpretation, symbolized by the fifteen pieces of silver of v. 2): Now the “chomer” of barley [represents] the valuation of a male aged twenty and above until sixty, viz. fifty shekels (see Lev. 27:3), the amount of redemption money of a chomer of barley which is similarly fifty silver shekels (See Lev. 27:16: “And if a man shall dedicate to the Lord some part of his field...the seed of a “chomer” of barley shall be valued at fifty shekels of silver.”) Now regarding the lethech of barley, the amount for redeeming a field containing a lethech of barley for the sanctuary is twenty-five shekels, which is [equal to the sum of] the valuation of someone from one month up to five years, which equals five shekels (Lev. 27:6), and that of one from five years up to twenty years, in which cases, “the valuation shall be twenty shekels (Lev. 27:5),” totalling twenty-five shekels. After all this display of affection [by allowing for such relatively easy absolution,] I said to her: [3] You shall remain as mine for many days; you shall not play the harlot by turning to other gods, for, if you do play the harlot, your children shall remain for many days... having neither king nor prince nor sacrifice in the Temple in Judah. nor pillar The pillar of Baal in Samaria of the kings of Israel. nor ephod of the Urim and Tummim, which discloses to them hidden things. teraphim They are images constructed, having in mind a particular hour established, at which time they speak of their own accord and tell of hidden things. So does Jonathan translate: and there shall be no ephod or oracle.

מעריכין May make valuations - The laws of valuations apply to them, for if he said, "It is incumbent upon me to donate my valuation," or "The valuation of so-and-so is incumbent upon me," his vow is established. And even though he is a minor, the person who took the vow is liable to give double the valuation, and amount is fixed on the portion [of valuations in the Torah (Lev. 27:3-7)].