Leviticus 27:31 - Ellicott's Commentary On The Whole Bible

And if a man will at all redeem. — Better And if a man wishes to redeem. (See Leviticus 27:13; Leviticus 27:19) Though a man may not vow tithes, being already the Lord’s, yet if he wishes he may redeem them by adding one-fifth to the actual value of them. According to the authorities during the second Temple, anyone was allowed to redeem the tithes due from another person by paying the exact value for them, without the addition of the fifth part. The tithes could then be eaten in any place, but the redemption money had to be taken to Jerusalem, where it was spent in sociable feasts, to which the Levite, the stranger, and the poor were invited.