Charles Ellicott Commentary Leviticus 27:1

"And Jehovah spake unto Moses, saying," — Leviticus 27:1 (ASV)

And the Lord spake unto Moses.—Like the group of enactments contained in Leviticus 25:1-26:45, the regulations about the different kinds of vows are introduced with the formula that indicates that this section constitutes a separate divine communication.

Since various allusions to vows are made throughout this book, thus legally acknowledging the ancient practice of votive offerings (Leviticus 7:16; Leviticus 22:18; Leviticus 22:21; Leviticus 22:23; Leviticus 23:38), the Levitical code would be incomplete without defining the nature and obligation of these self-imposed sacrifices. This code is pre-eminently designed to uphold the holiness of the sanctuary and its sacrifices, as well as the holiness of the priests and the people.