Leviticus 27. This chapter must be regarded as a portion of the later priestly legislation, distinct from H. It follows the definite close of H in Leviticus 26:46, and it is a purely business-like treatment of the priestly income (cf. Leviticus 10:12-15). For the position of the priest as authoritative valuer in Leviticus 27:8; Leviticus 27:12; Leviticus 27:15; Leviticus cf.13, where he appears as the person qualified to decide questions of contagion. After the Exile, when the community was (at any rate in the earlier years) impoverished, and the priestly establishment was already becoming expensive, the question of fixed monetary equivalents in the case of sacrifices and vows would become important. An interesting though general comparison is afforded by a Phœ nician inscription known as the Tariff of Marseilles, where the exact proportion of each kind of sacrifice due to the priest is carefully stated and the priest is forbidden, on penalty of a fine, to take more; where poverty necessitates a very small offering, the priest receives nothing.