Leviticus 27:6

“And if [it be] from a month old even unto five years old, etc.] That is, if a man devotes his child to the Lord within such an age, and says, the estimation of this my son or my daughter be upon me, then he was to pay the value, as next directed; for one under a month old no estimation was to be made: the Jews say, “one less than a mouth old may be vowed, but not estimated f932:” then thy estimation shall be of the male five shekels of silver; somewhat more than ten shillings: and for the female thy estimation [shall be] three shekels of silver; about seven shillings, which is the least value put on any; and though the lives of male or female at this age are equally uncertain, and the…”

“The relative values of the persons appear to be regulated according to an estimate of the probable value of their future work: Ages Male Female From a month to five years of age 5 shekels 3 shekels From five years to twenty of age 20 shekels 10 shekels From forty years to sixty of age 50 shekels 30 shekels Sixty years of age and older: 15 shekels 10 shekels As regards the shekel of the sanctuary, see Exodus 38:24 note. return to 'Top of Page'”

“from: Num 3:40-43, Num 18:14-16 the male: The male five shekels, 15s., the female three shekels, 9s. Being both in infancy they were nearly of an equal value. Leviticus 27:7”