Leviticus 27:10

“He shall not alter it nor change it, etc.] Some think these two words signify the same, but Abarbinel f936 makes them different; according to him, to “alter” is for one of another kind, as one of the herd for one of the flock, or the contrary; and to “change” for one of the same kind: a good for a bad, or a bad for a good; or, as the Targum of Jonathan, “that which is perfect for that which has a blemish in it, or what has a blemish in it for that which is perfect;” a change might not be made neither for the better nor for the worse, but the creature devoted was to be taken as it was; if not fit for sacrifice it was to be sold, and its price put to other uses; for, as Abarbinel f937…”

“He shall not alter it, nor change it - Two words expressing the same thing more emphatically, that is, he shall in no wise change it, neither for one of the same, nor of another kind: partly because God would preserve the reverence of consecrated things, and therefore would not have them alienated, and partly to prevent abuses of them who on this pretence might exchange it for the worse. It and the exchange - That is, both the thing first vowed, and the thing offered or given in exchange. This was inflicted upon him as a just penalty for his levity in such weighty matters. Leviticus 27:11”

“Lev. 27:15-33; Jam 1:8 Leviticus 27:11”