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If the age is sixty years or over, the value is fifteen shekels for a male and ten shekels for a female. But if anyone making a dedication is too poor to pay that standard value, he shall appear before the priest with the dedicated person, and the priest shall assess a substitute valuation for the person. The priest shall assess a value on the basis of what the person who has made the vow can afford.

If what is vowed is livestock which is acceptable as an offering to the Lord, anything that a person dedicates to the Lord is set apart as holy.

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