What does the Torah mean when it writes "ve'Ish es Kodashav lo Yih'yu"?
Rashi #1: It means that 1 the Kodshim that the owner is obligated to give to the Kohen and to the Levi also belong to him, inasmuch as he has Tovas Hana'ah - the right to choose the Kohen and Levi to whom he wants to give his T'rumos and Ma'aser. 2
Rashi #2: It implies that if someone does not give Ma'asros, his field will ultimately produce only one tenth of what it used to produce, so that he ends up with the Ma'asros that he failed to give. 3
Ramban (citing Targum Onkelos) and Targum Yonasan: It means that a man's Kodshim that the Torah does not obligate the owner to give to the Kohen, 4 belong to him and he is permitted to eat them, in spite of the fact that the Torah refers to them as Kodshim.
Targum Yonasan: It means that when a man gives his Ma'asros, he will not lose anything - on the contrary, he will gain a lot. 5
Bava Kama, 109b: It teaches us that if a Kohen brings a Korban, the Basar and the skin belong to him.
Bava Kama, 110a: It teaches us that if the Gazlan gave the money to the members of the current Mishmar and died before he had a chance to bring the Asham, his heirs cannot take the money back from the Kohanim.
As opposed to Gezel ha'Ger and Bikurim, as we just learned (Oznayim la'Torah).
Rashi: And that a Kohen and a Levi cannot take them by force. See also Oznayim la'Torah, who describes the widespread benefits of this Din.
See Torah Temimah, note 38.
Ramban (citing the Sifri): Todah, Shelamim, Pesach, Ma'aser Sheini, Neta Revai and Ma'aser Beheimah.
As the Pasuk concludes.
?Ish asher Yiten la?Kohen lo Yih?yu?. What is this coming to teach us?
Rashi and Targum Yonasan: It teaches us that someone who gives the Matanos that he is obligated to give will end up with a lot of money.
Ramban: It teaches us that even regarding the Kodshim that the Torah obligates the owner to give to the Kohen, 1 he retains Tovas Hana'ah - the right to give it to the Kohen of his choice.
Rashbam: It teaches us that if someone designates something that is eligible for Matnos Kehunah - such as Charamim, he must give it to the Kohen.
Seforno: It teaches us that, once the owner gives the Kohen his Matnos Kehunah, it belongs to the Kohen, and neither he (the original owner) nor another Kohen, can take it away from him.
Ramban: As specified in Korach (chapter 18).