Leviticus 27 closes the book with a system for redeeming vows—and the Targum Jonathan stays remarkably close to the Hebrew, adding only small but telling details. When someone dedicates a person to the Temple, they must pay a set valuation in silver shekels rather than surrender the actual person.
The price list: a man aged twenty to sixty is worth fifty shekels; a woman, thirty. A youth aged five to twenty: twenty shekels for a male, ten for a female. A child under five: five shekels for a boy, three for a girl. An elder over sixty: fifteen for a man, ten for a woman. The Targum preserves these numbers exactly, adding only "silver shekels" and "in the shekel of the sanctuary" for clarity.
But what if someone is too poor even for these set prices? The Targum adds: "he shall stand before the priest; and the priest shall make an estimation for him, according to the ability of his hand." The priest becomes an assessor, adjusting the price downward based on means. No one is priced out of fulfilling a vow.
Animals dedicated to God cannot be swapped: "He shall not alter it nor change it, that which is perfect for that which hath blemish, or that in which there is blemish for the perfect." If someone tries to exchange one animal for another, the Targum says both animals become consecrated—a penalty for attempted downgrading.
The tithe of animals follows a striking procedure: they "pass under the rod" and every tenth animal is holy. The Targum forbids the owner from "scrutinizing between the good and the bad"—you cannot engineer which animal is tenth. The lottery must be blind.
The final verse carries the Targum's parting instruction: these precepts were given at Mount Sinai, "and of which not one must be trifled with." The Hebrew says "these are the commandments." The Targum adds a warning: not one may be innovated upon. The law is complete.