Charles Ellicott Commentary Leviticus 27:8

"But if he be poorer than thy estimation, then he shall be set before the priest, and the priest shall value him; according to the ability of him that vowed shall the priest value him." — Leviticus 27:8 (ASV)

But if he be poorer than thy estimation. —That is, if the person who makes the vow possesses less than the specified legal rates required to redeem it.

Then he shall present himself before the priest. —The man pleading poverty is to appear before the priest, who is to examine his circumstances and tax him accordingly. The minimum, however, which he was required to pay during the Second Temple period was one shekel.

If anyone neglected to pay his vows to the Temple treasury, his goods were seized by the officials. This, however, had to be done in such a way as not to deprive the man of his means of subsistence.

The bailiffs were required to leave a mechanic two sets of tools, a farmer a yoke of oxen, and a donkey driver his donkey. They were also required to leave food sufficient for thirty days and bedding for twelve months; and they could never seize the man’s sandals or phylacteries, or his wife’s property, or his children’s clothes.