Leviticus 27:31
"And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof."

Commentary

Gill's Exposition

And if a man, will redeem ought of his tithes,.... Of his own, and not his neighbour's, as Jarchi observes; for if he redeemed the tithes of his neighbour, but

did not add a fifth part, which he was obliged to do if he redeemed his own, as follows: he shall add thereunto the fifth part thereof; besides giving the value for what part of his tithes he redeemed, he gave a fifth part of that sum over and above; as, supposing the tithe was worth fifty shillings, then he gave that, and ten shillings more, and so in proportion. The use of this redemption, as Jarchi suggests, was, that he might have liberty of eating it in any place: for he understands it of the second tithe, as before observed, and which was to be eaten at Jerusalem.

Source: Gill's Exposition (Public Domain)

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