Albert Barnes Commentary Leviticus 27:14

"And when a man shall sanctify his house to be holy unto Jehovah, then the priest shall estimate it, whether it be good or bad: as the priest shall estimate it, so shall it stand." — Leviticus 27:14 (ASV)

Sanctify - that is, vow to devote. This law relates to houses in the country (Leviticus 25:31), which were under the same general law as the land itself, with a right of redemption for the inheritor until the next Jubilee. See (Leviticus 27:17–19). For houses in walled towns the right of redemption lasted for only one year (Leviticus 25:29).