John Wesley on Leviticus 27:23

Thy estimation - That is, the price which thou, O Moses, by my direction hast set in such cases. To the jubilee - 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. As an holy thing - As that which is to be consecrated to God instead of the land redeemed by it.