The poor man in vowing, like the poor widow in giving, is not esteemed by the LORD, according to the greatness of the gift, but the mind with which it is given. Luke 21:1-4.
Related Commentaries of Leviticus 27:8
Leviticus 27:8
8 But if he be poorer than thy estimation, then he shall present himself before the priest, and the priest shall value him; according to his ability that vowed shall the priest value him.