Charles Ellicott Commentary Leviticus 27:30

"And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is Jehovah`s: it is holy unto Jehovah." — Leviticus 27:30 (ASV)

And all the tithe of the land. —That is, of the soil, or what grows on it, in contradistinction to the tithes of the land mentioned in Leviticus 27:32. The last things mentioned which cannot be dedicated to the Lord by a vow are tithes. Like the firstborn of Animals , they already belong to God by another statute. A man, therefore, cannot vow to God what is not his own.

Whether of the seed of the land. —That is, what the seed when sown produced in the soil (Numbers 18:21–24; Deuteronomy 14:22–29).