John Gill Commentary Leviticus 27:23

"then the priest shall reckon unto him the worth of thy estimation unto the year of jubilee: and he shall give thine estimation in that day, as a holy thing unto Jehovah." — Leviticus 27:23 (ASV)

Then the priest shall reckon unto him the worth of your
estimation, [even] unto the year of jubilee
The priest was to estimate the field of purchase sanctified, and set a price upon it according to the best of his judgment, and give it to the person that sanctified it, or whoever would redeem it; and this estimate was made, according to the number of years there were to the year of jubilee:

and he shall give your estimation in that day ;
the price set upon the field by the priest immediately, either the sanctifier, but without adding the fifth part, as in (Leviticus 27:19) ; so Maimonides ^F7 observes, or any other purchaser:

[as] a holy thing unto the Lord ;
to sacred uses, as the repairs of the temple to which the purchase money was appropriated.

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FOOTNOTES:

• F7: Hilchot Eracin, c. 4. sect. 26.