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A person could pledge to God a member of his flock or a piece of property. A pledged animal becomes holy. But the person may not make a substitution for the object vowed. But if the vowed animal was unclean, the person could reclaim it by paying its worth plus 20 percent. A house or field may be dedicated to Yahweh, and it may be reclaimed the same way. Apparently an owner continued to work a dedicated field, and the yield became the sanctuary’s. There are some exceptions to these laws. Firstborn animals could not be vowed because they automatically belonged to Yahweh. Anything devoted (i.e., placed under the heaviest vow) could not be reclaimed. All tithes automatically belonged to Yahweh. Tithes of produce but not of animals could be reclaimed by paying their value plus 20 percent.
These laws established guidelines for gifts. They provided for the conversion of some gifts into currency in order that the sanctuary might have funds for operation.
All vows were voluntary. The Scripture sternly warns, nevertheless, that it is far better not to vow than to vow and not pay (Dt 23:21-23; Ecc 5:4-5).