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

If it be of an unclean beast, i.e. if it be the first-born of an unclean beast, as appears from Leviticus 27:26, which could not be vowed, because it was a first-born, nor offered, because it was unclean, and therefore is here commanded to be redeemed or sold. Others understand it of all unclean beasts in general, and not of the first-born of them, because the first-born of such were to be redeemed by a sheep, Exodus 13:13, without the addition of any such fifth part as is here enjoined; which is true of the first redemption of them, but then as after they were redeemed they might be again vowed unto God, so when the owners would redeem them a second time, it was but reasonable they should pay a better price for them. And if this were meant of unclean beasts in general, this were the very same law which is mentioned before, Leviticus 27:11-13; which, it is not probable, would after a few verses be unnecessarily repeated again like a distinct law. It shall be sold, and the price thereof was given to the priests, or brought into the Lord's treasury.