Leviticus 27:23 - Matthew Poole's English Annotations on the Holy Bible

The worth of thy estimation, i.e. the price or sum at which thou, O priest, shalt reckon it. So it is only a change of the person, which is frequent; or, the price which thou, O Moses, by my direction hast set in such cases. Unto the year of the jubilee, i.e. as much as it is worth for that space of time between the making of the vow and the year of jubilee; for he had no right to it for any longer time, as the next verse tells us. He shall give thine estimation, without the addition of the fifth part, which he was to pay for his lands of inheritance, Leviticus 27:19, as being of a better and more durable tenure than purchased lands, which were his only till the jubilee. As a holy thing; as that which is to be consecrated to God instead of the land redeemed by it.