Each Sefer of Chumash operates within defined historical parameters. Sefer B’reishis starts with creation and ends with the Children of Israel in Egypt. Sefer Sh’mos starts with this nascent nation being subjugated by its host, describes G-d taking them out of Egypt and giving them the Torah, and concludes with G-d dwelling among them in the Mishkan. Sefer Vayikra starts with G-d’s first communication with Moshe in the newly constructed Mishkan, goes through many of the laws pertinent to the Temple service (as first performed in the Mishkan) as well as many of the laws that pertain to our becoming a holy nation (and holy individuals), and includes any narrative that occurred and additional laws that were taught before the nation prepared to leave Mt. Sinai. Sefer Bamidbar picks up with the preparations to leave Mt. Sinai and head towards the Promised Land, and concludes with the nation poised to enter it. Sefer D’varim is primarily the speeches Moshe made to the nation on the doorstep of the Promised Land shortly before he died, and includes any narrative that occurred within that short time frame, including, and concluding with, Moshe’s death.

Since the laws regarding donations to the Mishkan/Temple were taught at Sinai and were directly related to the Temple/Mishkan, they were included in Sefer Vayikra. Nevertheless, teaching them at the very end of the Sefer seems anticlimactic. The verses that conclude the section of the blessings and curses (Vayikra 26:45-46) would make perfect concluding verses for Sefer Vayikra; why were the laws establishing a monetary value for people, animals and property (establishing how much is owed to the Temple when they are “donated”) tacked on afterwards?

The last three chapters of Sefer Vayikra are different from (most of) the rest of the Sefer, as they were taught to Moshe while he was on Mt. Sinai, before the Mishkan was constructed (see Ibn Ezra on 25:1). [There were other laws included earlier in Vayikra that were also taught on Mt. Sinai rather than in the Mishkan (see 7:37-38), but these are directly related to the laws that precede them in the text, so were included there. It should be noted that according to Ramban (7:38) the expression “at Mt. Sinai” doesn’t have to mean literally “on the mountain,” but could mean next to it, and therefore could refer to laws taught to Moshe in the Mishkan. Nevertheless, Ramban (25:1) agrees that the end of Sefer Vayikra was taught earlier, placing them during the last set of 40 days Moshe spent atop Mt. Sinai, well before the Mishkan was built.] Because these chapters were all taught earlier, on Mt. Sinai, it makes sense that they appear together at the end of Sefer Vayikra, without interrupting the narrative pertaining to the building of the Mishkan and its operation. Still, the donation laws did not have to be the way the Sefer ends — especially since there is some overlap with the laws of Yovel taught before the blessings and curses and could have been included there instead.

S’fornu (26:46) explains why the laws taught after the blessings and curses (which constitute the covenant between G-d and His people, and, according to many, was the “Book of the Covenant” written down and read to the nation before Moshe ascended Mt. Sinai for the first set of 40 days, see Sh’mos 24:7), could not have been combined with the laws taught right before the blessings and curses (even though both sets of laws were taught at Sinai); keeping the details of the donation process was not a prerequisite for avoiding the curses, whereas the laws taught before the curses were. Nevertheless, unless the final, concluding, verse provides enough of an impact, we would have expected a more powerful closing to Sefer Vayikra. The Kotzker Rebbe is quoted as saying that the “donation values” were given after the curses to show that even when deserving of curses we have much value; only a half-shekel was needed to atone for the golden calf, yet those in that same demographic (males 20-60) are “valued” at 50 shekel (100 times more than was needed to atone for the sin). Although this would be an appropriate message to end Sefer Vayikra with, it only “works” for one demographic (at least as far as the ratios; the women didn’t sin with the golden calf, so no ratio can be determined), and doesn’t apply at all to animals and property (which are also part of the “values“ established at the end of Sefer Vayikra).

Rabbi Gil Student discusses the seemingly mundane ending to Sefer Vayikra (http://www.torahmusings.com/2013/04/leviticus-and-the-rest-of-us/), quoting several suggestions. One of the quoted suggestions is that the Torah wanted to avoid ending Sefer Vayikra with the horrific curses. Even though the second to last verse in that chapter is upbeat, and the last verse is as at least as valid a closing verse as the verse the Sefer actually ends with, IMO they are not strong enough (or long enough) to counter the bitterness of the curses. It can also be suggested that the curses themselves are really blessings, as they ensure the continuity of the Jewish people, and are therefore an appropriate ending to the Sefer. This is especially true according to the opinion that the blessings and curses constitute the “Book of the Covenant” that cemented our relationship with G-d; what could be a more appropriate ending to the Sefer than our marriage contract with G-d? Either way, though, needing to end with something other than the curses doesn’t negate the need to end with something of extreme import and meaning.

There are numerous ways to donate to the Temple. Besides the method described at the end of Sefer Vayikra, one can donate items directly, or donate money directly. The very concept of “Arachin” (assessments), where the item is not donated, nor is its value donated directly, but the item is designated for assessment to determine how much money must be given, demands a closer look. If I, who am currently 49 years old, wanted to donate 50 shekel to the Temple treasury, why wouldn’t I just pledge that amount instead of donating my own self, which thereby obligates me to give 50 shekel?

We are made up of both physical matter (our bodies) and spiritual aspects (our souls), with the purpose/goal of elevating the former by using it to elevate the latter. The same is true of all physical things. Leather can be used for shoes, or for T’filin; if used for the latter, the leather itself becomes elevated. (Using our shoes to walk to shul or yeshiva, or to visit the sick, etc., elevates them as well.) The reason one would donate the value of a specific item rather than the item itself is in order to continue to use that item. By the same token, the reason one would donate the value of an item rather than just donating that amount of money is to designate that item to be used exclusively for holy purposes. Chazon Ish (Arachin 29:4) compares the change in status of an item whose value is donated to the change in status of someone who becomes a Nazir; an aspect of holiness is now imbued within it/him. Donating my own self to the Temple demonstrates that I am dedicating my very being to serving G-d, not just parting with some of my valuables. Similarly, donating the value of a specific item demonstrates that its use will be dedicated to serving G-d. (Although this is not as straightforward when donating the value of another person, it can demonstrate the hope that the person will dedicate his or her life to serving G-d.) Rather than being composed of competing substances, with some time and effort expended for physical needs/wants and some dedicated towards spiritual growth, such a “donation” can be a powerful way to establish that both aspects are working towards the same spiritual goal.

The Torah, and specifically the mitzvos included in Sefer Vayikra, are designed to help develop our holiness, with the ultimate goal of being completely dedicated to becoming ever more holy and closer to G-d. Donating one’s own body or property through its “value” demonstrates that this goal is shared by the donor, who is attempting to attain it. This manifestation of fulfilling the goals of Sefer Vayikra is therefore a most appropriate way to end the Sefer.