trespass. Hebrew. ma'al, to act covertly; to be faithless, especially in covenant matters, either with God (Leviticus 26:40; Numbers 31:16; Deuteronomy 32:51, &c.) or between husband and wife (Numbers 5:12; Numbers 5:27). Not the same word as in verses: Leviticus 5:6; Leviticus 5:7; Leviticus 5:15; Leviticus 6:16, and below in this verse.
holy things, &c., such as firstfruits, firstborn, &c. Exodus 28:38. See note on Exodus 3:5.
estimation. valuation. Made here by Moses, transferred by him to the priests. See Leviticus 27:8; Leviticus 27:12.Numbers 18:16.