Charles Ellicott 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)

Notwithstanding no devoted thing. — Better, Nevertheless, no banned thing . That is, unlike those things consecrated to God by the vow previously spoken of, anything which the vower devoted to God under a solemn ban cannot be redeemed.

Both of man and beast, and of the field of his possession. — This shows the extent to which a man could go in exercising his power to devote things to God in this manner. He was perfectly free to ban not only his cattle and his otherwise inalienable inherited land, but also those human beings over whom he had control—his children and slaves.

Every devoted thing is most holy unto the Lord. — Being most holy, any thing or person so devoted to the Lord could neither be sold by the officials of the sanctuary nor be redeemed by the vower who had in this manner banned the objects of his vow. All gifts devoted under the ban became the property of the priests (Numbers 18:14; Ezekiel 44:29).