Leviticus 7:7

7:7 The law is the same for the sin offering and the guilt offering; ¹  it belongs to the priest who makes atonement with it.

Leviticus 27:2

27:2 “Speak to the Israelites and tell them, ‘When a man makes a special votive offering ²  based on the conversion value of persons to the Lord, ³ 

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¹ tn Heb “like the sin offering like the guilt offering, one law to them.”

² tn Cf. the note on Lev 22:21. Some take this as an expression for fulfilling a vow, “to fulfill a vow” (e.g., HALOT 927-28 s.v. פלא piel and NASB; cf. NRSV “in fulfillment of a vow”) or, alternatively, “to make a vow” or “for making a vow” (HALOT 928 s.v. פלא piel [II פלא]). Perhaps it refers to the making a special vow, from the verb פָלָא (pala’, “to be wonderful; to be remarkable”), cf. Milgrom, Numbers [JPSTC], 44. B. A. Levine, Leviticus (JPSTC), 151 and 193, suggests that this is a special term for “setting aside a votive offering” (related to פָלָה, palah, “to set aside”). In general, the point of the expression seems to be that this sacrifice is a special gift to God that arose out of special circumstances in the life of the worshiper.

³ tn Heb “in your valuation, persons to the Lord,” but “in your valuation” is a frozen form and, therefore, the person (“your”) does not figure into the translation (see J. E. Hartley, Leviticus [WBC], 73). Instead of offering a person to the Lord one could redeem that person with the appropriate amount of money delineated in the following verses (see the note on Lev 5:15 above and the explanation in Hartley, 480-81).