Five years old — At which age they might be vowed by their parents, as appears from 1 Samuel 1:11-28, tho' not by themselves; and the children were obliged by their parents vow, which is not strange considering the parents right to dispose of their children so far as is not contrary to the mind of God.
Related Commentaries of Leviticus 27:5
Leviticus 27:5
5 And if it be from five years old even unto twenty years old, then thy estimation shall be of the male twenty shekels, and for the female ten shekels.