Commutation for an Animal. An animal once vowed is treated as holy; any attempt to substitute another less valuable renders the second holy (and forfeit) also. An unclean animal cannot be directly offered for sacrifice; it must, therefore, be sold and the price paid to the Temple; if the owner wishes to have it back he must pay an extra 20 per cent. (cf. Leviticus 27:15; Leviticus 6:5; Leviticus 22:14).
Related Commentaries of Leviticus 27:9
Leviticus 27:9-13
9 And if it be a beast, whereof men bring an offering unto the LORD, all that any man giveth of such unto the LORD shall be holy.
10 He shall not alter it, nor change it, a good for a bad, or a bad for a good: and if he shall at all change beast for beast, then it and the exchange thereof shall be holy.
11 And if it be any unclean beast, of which they do not offer a sacrifice unto the LORD, then he shall present the beast before the priest:
12 And the priest shall value it, whether it be good or bad: as thou valuest it, who art the priest, so shall it be.
13 But if he will at all redeem it, then he shall add a fifth part thereof unto thy estimation.