פּירוש אויף ויקרא 27:9

כל אשר יתן ממנו EVERYTHING THAT A MAN GIVE implies even the case when he said, “the foot of this animal shall be a burnt offering” his words have binding force). It (the animal) is therefore sold for the purpose of a burnt-offering to one who has to bring such an offering and the monies realized by its sale are חולין (non-holy) and are returned to the owner with the exception of the value of that limb (Sifra, Bechukotai, Chapter 9 1; Arakhin 5a; Temurah 11b; Chullin 69b).

'כל אשר יתן ממנו לה, if he had declared it sanctified, without specifying beyond this,

כל אשר יתן ממנו, “all that he gives of it, etc.” the Torah employs the masculine mode here although the word בהמה, the subject here, is a beast in the feminine mode. This is not a unique occurrence, as other such examples are to be found in Leviticus 6,8, where the pronoun ממנו, which is masculine, is used in reference to the noun מנחה, which is feminine; two more such anomalies occur in Numbers 32,5 and Genesis 13,6.