John Calvin Commentary Leviticus 5:14

"And Jehovah spake unto Moses, saying," — Leviticus 5:14 (ASV)

And the Lord spake unto Moses. The difference in the victim clearly shows that another kind of offense is referred to here, for God now requires a male instead of a female. Previously, He had been contented with a ewe lamb or a female kid; but since a ram is more valuable, it follows that punishment is now awarded for a heavier offense.

The heinousness of the fault depends upon the quality of the act; i.e., when a person has wronged not merely a mortal man, but God Himself. This offense consists not in transgressing only one of the Commandments of the First Table, but rather in failing to pay a vow, offering a defective victim, or defrauding God of His right in any oblation. This is what is meant by the clause in the holy things of the Lord.

In this expression, Moses includes both vows made voluntarily and the legitimate oblations, such as tithes, first-fruits, and the offering of the first-born, since in all these matters the Israelites were strictly charged to deal most faithfully with God.

If by chance avarice had blinded anyone, so that in pursuit of personal gain he paid God less than he ought, his recklessness justly received a heavier punishment.

Yet it must be understood that the offense referred to here is one in which no fraud or evil deceit took place. For if anyone had intentionally and craftily appropriated what was sacred, the impiety of this sacrilege was not so easily expiated. But since it often happens that the covetous and grasping are too ready to spare themselves, God enjoins a sacrifice in such a case, where private advantage has through thoughtlessness prevailed over religious feeling.

The words with thy estimation, some refer to Moses, others to the priest; but I prefer to understand it passively as the estimation prescribed by God. This is called the estimation of the people because they were bound to acquiesce in the Law appointed by Him and not arbitrarily alter the value. Moses estimates the ram at two shekels of the sanctuary, equivalent to four common shekels,²⁶⁹ amounting in French money to about twenty-eight sols (asses.).

²⁶⁹ “Ainsi revienent a vingt huit sols de roy, ou environ;” thus they amount to twenty-eight sols of the king, or thereabouts. — ;” thus they amount to twenty-eight sols of the king, or thereabouts. — Fr.Vide note, vol. 1 p. 483.note, vol. 1 p. 483.