Rashi on Leviticus 27:28/רש"י על ויקרא כ״ז:כ״ח

1אך כל חרם NOTWITHSTANDING NO DOOMED THING… [SHALL BE SOLD OR REDEEMED] — Our Rabbis are of different opinions regarding this matter (i. e. regarding the explanation of the word חרם used in this section). Some say: “All things declared doomed without any statement as to their purpose”, go to the Temple treasury. And if you ask, “But how then can I explain the text addressed to Aaron (Numbers 18:14) “every חרם in Israel shall be thine” (i. e. the priest’s)? Then I reply that I explain it to refer to חרמים expressly made for priests, i. e. that the donor expressly said, “this shall be a doomed thing for the priests” (so that it is not a סתם חרם). Others, however, say, that all things declared doomed without any statement as to their purpose go to the priests (in accordance with Numbers 18:14) (Arakhin 28b).

2לא ימכר ולא יגאל IT SHALL NOT BE SOLD NOR REDEEMED but shall be given to the priest. Now, according to him who holds that “doomed things not specially assigned” go to the priests, this verse must be explained as referring to such “unassigned doomed things”. He, however, who holds that “unassigned doomed things” go for the Temple repair, explains this verse as referring to such “doomed things” that were expressly declared to be for the priests, since all agree that such doomed things intended for the priests cannot be redeemed before they came into the possession of the priest (when the priest may do whatever he likes with them, because they are חולין; Scripture is thus right in stating 'לא ימכר וכו‎), whilst doomed things intended for the Most High (i. e. for the Sanctuary) are redeemable (Arakhin 29b).

3כל חרם קדש קדשים הוא EVERY DOOMED THING IS MOST HOLY — He who holds that “unassigned doomed things” go to the Temple repair produces evidence from here that his assertion is correct, whilst he who holds that “unassigned doomed things” go to the priests explains the words: 'כל חרם קדש קדשים הוא לה as meaning: every doomed thing of that which is most holy (חרם is construct!) shall be the Lord’s and as intended to teach that חרמים made for the priests are applicable to objects holy in the highest degree (e. g. if one says, "This burnt-offering shall be doomed to the priests”) and to subjects holy in a minor degree (e. g. a firstborn animal) and he gives its value to the priest, as we learn in Treatise Arakhin 28b: If it is a נדר (cf. for this term Leviticus 22:18) he pays the full value of it, and if it is a נדבה (Leviticus 22:18) he only pays the value of the gratification he might have of it.

4מאדם [NO DOOMED THING…] OF MAN […SHALL BE SOLD OR REDEEMED] — for instance, in the case that he has declared as חרם his Canaanite man-servants or maid-servants (Arakhin 28a).