Leviticus 27:31

27:31 The penalty to buy back the tithed harvest was the same amount assessed for an individual who had accidentally withheld his tithe (see 5:16).

Tyndale Open Study Notes — © Tyndale Open Resources, licensed CC BY-SA 4.0. Text via the HelloAO Bible API.

Besides the value of the thing itself.

Geneva Bible (1599) marginal notes — public domain. Text via Bolls.life.

(31) And if a man will at all redeem.—Better And if a man wishes to redeem. (See Lev_27:13; Lev_27:19) Though a man may not vow tithes, being already the Lord’s, yet if he wishes he may redeem them by adding one-fifth to the actual value of them. According to the authorities during the second Temple, anyone was allowed to redeem the tithes due from another person by paying the exact value for them, without the addition of the fifth part. The tithes could then be eaten in any place, but the redemption money had to be taken to Jerusalem, where it was spent in sociable feasts, to which the Levite, the stranger, and the poor were invited.

A Bible Commentary for English Readers, edited by Charles John Ellicott (1878–1897) — public domain. Text from a community e-Sword module.

And concerning the tithe of the herd, or of the flock,.... Of oxen and sheep, as the Targums of Jonathan and Jerusalem; for this law only concerns such, as Maimonides (x) observes, for none but clean beasts were tithed, though the firstlings of unclean beasts were to be redeemed:

even of whatsoever passeth under the rod, the tenth shall be holy unto the Lord: which being slain, the blood and fat were to be offered the altar, and the flesh eaten by the owners, as Jarchi observes; who adds, this is not reckoned with the rest of the gifts of the priesthood; and we do not find it was given to the priests: the "rod", under which these are said to pass, is either the shepherd's rod, as Aben Ezra under, which they passed morning and evening, when led out or brought in, as in Jer 33:13; or the rod of the tither: the manner of tithing, as described by Maimonides, was this;"he gathers all the lambs and all the calves into a field, and makes a little door to it, so that two cannot go out at once; and he places their dams without, and they bleat, so that the lambs hear their voice, and go out of the fold to meet them, as it is said, "whatsoever passeth under the rod"; for it must pass of itself, and not be brought out by his hand; and when they go out of the fold, after another, he begins and counts them with the rod, one, two, three, four, five, six, seven, eight, nine, and the tenth that goes out, whether male or female, whether perfect or blemished, he marks with a red mark, and says, this is the tithe (y):''the time of tithing the cattle was on the first of Elul or August; for so it is said (z),"the first of Elul is the beginning of the year for the tithing of beasts;''when they tithed all that were born the preceding year: but we are elsewhere told (a), there were three times for tithing beasts; fifteen days before the passover, (which was the last of Adar or February,) and fifteen days before the Pentecost, and fifteen days before the feast of tabernacles, which was the last of Elul or August; and these tithings were made for the sake of those that went up to these feasts, that it might be certain the cattle sold and eaten were tithed.

(x) Hilchot Becorot, c. 6. sect. 1. (y) lbid. c. 7. sect. 1. (z) Misn. Roshhashanah, c. 1. sect. 1. (a) Misn. Becorot, c. 9. sect. 1.

John Gill's Exposition of the Whole Bible (1746–1763) — public domain (CC PDM 1.0). Text via the HelloAO Bible API.

Of them. When the distance from Jerusalem was great, so that a person judged it more convenient to sell his tithes, and with the money purchase more for a feast in Jerusalem, (which the Rabbins call Zudui, Charisterion, grace or thanksgiving) he had to pay something additional, 12, for example, instead of 10. (Scaliger)

George Leo Haydock (1774–1849), Haydock's Catholic Family Bible and Commentary, 1859 edition — public domain. Excludes Psalms (Douay-Rheims chapter numbering differs from Protestant) and Deuterocanonical books (Catholic canon only).

redeem

Heb. "goel," Redemp. (Kinsman type). (See Scofield "Isa 59:20") .

The Scofield Reference Bible (1917 edition), notes by C. I. Scofield — public domain. Text from a community e-Sword module.

ממעשרו [AND IF A MAN WILL REDEEM] OUGHT OF HIS TITHES [HE SHALL ADD THERETO ITS FIFTH] — of his tithes, but not of the tithes of his fellow: if he redeems the tithe of his fellow he need not add its fifth (Kiddushin 24a). Wherein consists the redemption of the “second tithe” (since it is permitted as food to the owner)? He redeems it in so far as he makes it permissible for food at any place (which is not the case if he does not redeem it) and the redemption-money he brings up to Jerusalem, buys eatables and eats them there as it is said, (Deuteronomy 14:25, 26) “Then thou shalt put into money… [and thou shalt lay out that money… for cattle, for sheep etc.]”.

Rashi on the Tanakh — English translations: “The Judaica Press complete Tanach with Rashi, translated by A. J. Rosenberg” (CC BY 4.0); “Pentateuch with Rashi's commentary by M. Rosenbaum and A.M. Silbermann, 1929-1934” (public domain); “The Metsudah Tanach series, Lakewood, N.J” (CC BY 4.0); and “The Book of Joshua, Metsudah Publications, 1997” (CC BY 4.0). Text via Sefaria.