Charles Ellicott Commentary Leviticus 27:7

"And if it be from sixty years old and upward; if it be a male, then thy estimation shall be fifteen shekels, and for the female ten shekels." — Leviticus 27:7 (ASV)

From sixty years old and above. —Being almost past labor, the old man is next in value to the child.

A male ... fifteen shekels. —The old man is therefore to be redeemed at £1 18s. 9d.

The female ten shekels. —The old woman, sixty years and older, is estimated at exactly the same value as the girl from five to twenty years old , and so is to be redeemed at £1 5s. 10d. It can be seen that the disproportion between a man and a woman is not the same in old age as in youth. The authorities during the Second Temple period account for it by citing the adage: “An old man in the house is always in the way; an old woman in the house is a treasure, she manages all household affairs.”