Albert Barnes Commentary Leviticus 27:28

"Notwithstanding, no devoted thing, that a man shall devote unto Jehovah of all that he hath, whether of man or beast, or of the field of his possession, shall be sold or redeemed: every devoted thing is most holy unto Jehovah." — Leviticus 27:28 (ASV)

Devoted thing - The primary meaning of the Hebrew word חרם chērem is something cut off, or shut up. Its specific meaning in the Law is, that which is cut off from common use and given up in some sense to Yahweh, without the right of recall or commutation. It is applied to a field wholly appropriated to the sanctuary (Leviticus 27:21), and to whatever was doomed to destruction (1 Samuel 15:21; 1 Kings 20:42). Our translators have often translated the word as “cursed,” or “a curse,” which in some places may convey the right sense, but it should be remembered that the terms are not identical in their scope of meaning (Deuteronomy 7:26; Joshua 6:17–18; Joshua 7:1; Isaiah 34:5; Isaiah 43:28, and others).

Of man and beast - This passage does not permit human sacrifices. Man is elsewhere clearly recognized as one of the creatures which were not to be offered in sacrifice (Exodus 13:13; Exodus 34:20; Numbers 18:15).

Therefore, the application of the word חרם chērem to man is made exclusively in reference to one rightly doomed to death and, in that sense alone, given up to Yahweh. The man who, in a right spirit, either carries out a sentence of just doom on an offender, or who, with a single eye to duty, slays an enemy in battle, must regard himself as God’s servant rendering up a life to the claim of divine justice .

It was in this way that Israel was required to destroy the Canaanites at Hormah (Numbers 21:2–3), and that Samuel hewed Agag in pieces before the Lord (1 Samuel 15:33). In all such instances, a moral obligation rests upon the one whose office it is to take the life: he has to look upon the one he strikes as under a ban to the Lord (Galatians 3:13).

Therefore, there can be neither redemption nor commutation.

It is evident that the righteousness of this law is not involved in the sin of rash or foolish vows, such as Saul’s (1 Samuel 14:24) or Jephthah’s (Judges 11:30).

And it seems hardly necessary to add that sacrifice, as it is represented both in the Law and in the usage of the patriarchs, is something very different from consecration under a ban, though a thing to be sacrificed might come under the designation of חרם chērem in its wider sense. The sacrifice was always the offering up of the innocent life of a creature chosen, approved, and without spot or blemish.