John Gill's Exposition of the Whole Bible
Leviticus 27:14
And when a man shall sanctify his house [to be] holy unto the Lord,.... Shall set it apart for sacred service, devote it to holy uses, so that it may be sold, and the money laid out in sacrifices, the repairs of the temple, c. under this any other goods are comprehended, concerning which the Jews say,
"he that sanctifieth his goods, and his wife's dowry is upon him, or he is a debtor his wife cannot demand her, dowry out of that which is sanctified, nor a creditor his debt; but if he will redeem he may redeem, on condition that he gives the dowry to the wife, and the debt to the creditor; if he has set apart ninety pounds and his debt is an hundred, he may add a penny more, and with it redeem those goods, on condition he gives the wife her dowry and the creditor his debt: whether he sanctifies or estimates his goods, he has no power over his wife's or children's clothes, nor over coloured things, died on their account, nor on new, shoes he has bought for them z, c.''
again it is said a,
"if anyone sanctified his goods, and there were among them things fit for the altar wine, oil, and fowls, R. Eliezer says, they might be sold to those that need any of, that kind, and with the price of them burnt offerings might be bought, and the rest of the goods fell to the repair of the temple:''
then the priest shall estimate it whether it be good or bad; shall examine it of what size and in what condition it is, whether a large well built house or not, and whether in good repair or not, and accordingly set a price upon it:
as the priest shall estimate it, so shall it stand; according to the price he shall set upon it, it may be sold; whoever will give it may purchase it, excepting the owner or he that has sanctified it, he must pay a fifth part more, as follows.
z Misn. Eracin, c. 6. sect. 2, 5. a Misn. Shekalim, c. 4. sect. 8.