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Leviticus 27 closes the book with laws governing special vows and things dedicated to the LORD. Persons, animals, houses, and fields may be valued according to stated rules; some dedicated items may be redeemed with an added fifth, while certain devoted things may not. Firstborn animals already belong to the LORD and cannot simply be treated as voluntary vows. The chapter also states that the tithe of the land and herd is holy unto the LORD and ends by identifying these as commandments given through Moses at Sinai.
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