Ibn Ezra on Leviticus 27:3

מבן עשרים שנה. החל משהוא נכנס בפקודים: FROM TWENTY YEARS OLD. Starting when one reaches the age of those who are counted [to go out to war].¹²See Ex. 30:14; Num. 1:3.

בן ששים. זקן ודעת רבים כי זו גזרת מלך כי מבן חדש עד חמש שנים יתן חמשה שקלים אלו עבר יום אחד נוסף על חודש יתן חמשה שקלים ולפי דעת הגאון שיתן בכל שנה שקל עד חמש שנים שלימות כי אמרו רבים שהם ארבע כחלקי השנים ואחר כן תשע עשרה שלמות ואחר כן תשע וחמשים לשוב אל המקום שהחל ממנו וחמשה עשר להשלמת חמשת ושבעים כנגד הד׳‎ החלקים ולפי האמת שכל אלה שלמות או יום אחד בשנה חשוב שנה ולא נסמוך רק על דברי הקבלה כי מה צורך לחלוק מבן חדש עד חמש ומחמש עד עשרים אחר שיתן לכל שנה שקל ויש להשיב על דבר החדש והנה מי שהוא פחות מחדש ימים אין לו ערך ואחר ששים שב לאחור. ועוד מה יעשה אחר הששים שנה אם יתן כך תמיד וכל אלה שבושים והכלל כי הוא גזרת הכתוב כי אילו היה על דרך תוספת הזכר על הנקבה הנה אחר ששים יוסיף השלישית והנה מחמש עד עשרים יוסיף החצי ומחדש ועד חמש ומעשרים ועד ששים יוסיף על החצי עשיריתו: SIXTY YEARS OLD. Old age. According to many, it is the decree of the King¹³God. that from a month until five years he shall give five shekalim;¹⁴In other words, it is God’s decree that the valuation of a child from the age of a month and a day until the age of five shall be five shekalim. that is, if the child is a day past a month, the one who vowed shall give five shekalim (v. 6).¹⁵If someone points at a child a day past a month and says that he will give its valuation, he shall give five shekalim. However, according to the Gaon,¹⁶Rabbi Saadiah Gaon. he shall give a shekel per year¹⁷Starting after a month of the first year has passed. until five full years have passed.¹⁸Through the age of five. In other words, according to Rabbi Saadiah Gaon, for a child of the first year one gives one shekel, for a child of two years two shekalim, and so on. Many¹⁹Unlike the Gaon. say that these are four valuations²⁰Up to the age of five, up to the age of 20, up to the age of sixty, from the age of 60 and above. corresponding to four divisions of life.²¹See verses 1-7. Next²²After the first stage of life, that is, from one month and above through the first four years. comes nineteen complete years.²³After the first stage comes the stage which starts at the age of five and lasts through the age of 19. Then comes²⁴The third stage. fifty-nine years²⁵Until the age of 60. when one is valued at the amount he started with.²⁶Literally, to return to the place he started. The fifteen²⁷Given from the age of 60 and above (v. 7). are for the completion of seventy-five years corresponding to the four parts.²⁸The age of 75 concludes the fourth quarter of life; the quarters are 5, 20, 60, 75. However, in truth, they are all complete years.²⁹I.E. takes issue with those who say that when Scripture states even unto twenty years old, it means after 19 years have been completed, i.e., until the age of 20. I.E. says that the meaning of even unto twenty years old is, until 20 years have been completed. So too with regard to even unto sixty years old. Or,³⁰Or the meaning of even unto twenty years old is, after a day into the twentieth year. So too with regard to even unto sixty years old. I.E.’s point is that it is not clear whether even unto twenty means even unto the completion of 20 or from the start of the age of 20. one day in the year is considered a year.³¹As it is with regard to other laws such as Bar Mitzvah. We will only rely on the words of tradition.³²To determine the meaning of even unto twenty years old and even unto sixty years old and how many shekalim are to be given from the age of one month until the age of 20. According to the Mishnah Arakhin 4:14, the years mentioned in Scripture are complete years. This means that the thirtieth day is considered less than 30 days; the fifth year is considered under the age of five. The twentieth year is considered under the age of 20; the sixtieth year is considered under the age of 60. Also according to the Mishnah five shekalim are given from a month onward through the age of five, and 15 shekalim from the age of five complete years through the age of 20. For what reason is there to differentiate between a month until five, and from five until twenty since he gives a shekel for each year?³³Saadiah Gaon states that one gives a shekel per year from one month on. If so, there is no reason to differentiate between a month and five years and between five and 20 years since a child of one year gives one shekel, a child of two, 2 shekalim, and so on till the age of 20. Scripture should have simply said that a shekel per year is given from one month until the age of 20. We can refute the latter from the law regarding a child of a month.³⁴According to Scripture a child of a month is valuated. However, according to Rabbi Saadiah Gaon a shekel is given per year for the first 20 years. However, a child of a month is less than a year old. Why then should a shekel be given for him? Note, one who is less than a month old has no value.³⁵Why should a child less than a month have no valuation? After the age of sixty one goes backwards.³⁶One’s valuation decreased. According to R. Saadiah it should increase. Furthermore, what should one do after sixty? Shall he always give the same?³⁷Shall he give a shekel per year until he reaches the age of 75 or is he valued at 15 shekalim beyond the age of 75 for life? These are all errors.³⁸The opinions of Rabbi Saadiah Gaon and the other commentaries quoted. The general rule is that it is a Scriptural decree.³⁹The amount of valuation of each age. There is no logic to the amount of valuation. If the amount to be given in valuation was based on the additional shekalim above which the male is valued over the female, then⁴⁰There would be some consistency in the amount given for the prosepective sexes at all stages of their lives. note that after the age of sixty a third is added.⁴¹To the amount that a male is valued over the female. A female above the age of 60 is valued at 10 shekalim, and a male at 15 shekalim. From five to twenty add a half, and from the age of a month until five and from twenty until sixty one adds to⁴²The female. the half⁴³Of the male’s valuation. its tenth.⁴⁴A tenth of the male’s valuation. A female above the age of a month until the age of five is valued at 3 shekalim and a male at 5 shekalim. The female is valued at half of the male, i.e, 2.5 shekalim plus half a shekel. Half a shekel is a tenth of five shekalim. A female is valued at 30 shekalim from 20 to 60 years of age and a male at 50 shekalim. The female is valued at half of the male, i.e., 25 shekalim plus five shekalim. Five shekalim are a tenth of 50 shekalim.