trespass. Hebrew. ma'al, to act covertly; to be faithless, especially in covenant matters, either with God (Lev_26:40. Num_31:16. Deu_32:51, &c.) or between husband and wife (Num_5:12, Num_5:27). Not the same word as in verses: Lev_5:6, Lev_5:7, Lev_5:15, Lev_6:16, and below in this verse.
holy things, &c., such as firstfruits, firstborn, &c. Exo_28:38. See note on Exo_3:5.
estimation = valuation. Made here by Moses, transferred by him to the priests. See Lev_27:8, Lev_27:12. Num_18:16.