Matthew Poole and continuators on Leviticus 27:23

23 Then the priest shall reckon unto him the worth of thy estimation , even unto the year of the Jubile , and he shall give thine estimation in that day, as a holy thing unto the LORD.

(i. e.) The price or summe at which thou, O Priest, shalt reckon it. So it is onely a change of the person, which is frequent: or, the price which thou, O Moses, by my direction hast set in such cases.

(i. e.) As much as it is worth, for that space of time between the making of the vow and the year of Jubilee: for he had no right to it for any longer time, as the next verse tells us.

Without the addition of the fifth part, which he was to pay for his lands of inheritance, ver. 19. as being of a better and more durable tenure than purchased lands which were his onely till the Jubile.

As that which is to be consecrated to God in stead of the land redeemed by it.