And if someone is too poor to pay the valuation, then he shall be made to stand before the priest, and the priest shall value him; the priest shall value him according to what the vower can afford.
This is part of the law concerning singular vows, extraordinary ones, which though God did not expressly insist on, yet, if they were consistent with and conformable to the general precepts, he would be well pleased with. Note, We should not only ask, What must we do, but, What may we do, for the glory and honour of God?
Commenting on Leviticus 27:1-13
And if it be a beast whereof men bring an offering to the Lord,.... That is, it such a creature is devoted, which is of that kind which are used in sacrifice to the Lord, such as bullocks, sheep, goats, rams, and lambs: all that any man giveth of such unto the Lord shall be holy; shall be set apart to sacred uses, and not...
But if he be poorer than thy estimation, then he shall present himself before the priest, and the priest shall value him; according to his ability that vowed shall the priest value him. (e) If he is not able to pay according to your estimate.