Sifrei Devarim 264

כי תדור נדר לה'. נאמר כאן "נדר" ונאמר להלן "נדר". מה "נדר" האמור להלן, נדר ונדבה; אף "נדר" האמור כאן, נדר ונדבה. ומה "נדר" האמור כאן, לא תאחר לשלמו; אף "נדר" האמור להלן, לא תאחר לשלמו.

(Devarim 23:22) "If you make a vow to the L-rd, you shall not delay to pay it": It is written here "a vow," and elsewhere (Vayikra 7:16) "a vow." Just as there, "a vow or a pledge (nedavah)," so, here, a vow or a pledge. And just as with the vow here, "you shall not delay to pay it," so, with the vow there, you shall not delay to pay it.

לה' א-להיך. אלו [הדמים] והערכים והחרמים וההקדשות.

"for the L-rd your G-d": This refers to monies, assessments, devotions, and consecrations, (in respect to all of which it is written "to the L-rd.")

לא תאחר לשלמו. הוא ולא חילופיו.

"to pay it": it and not its substitute (i.e., if the original were lost, he does not transgress "You shall not delay" with its substitute until three festivals have passed for the substitute.)

כי דרש ידרשנו. אלו חטאות ואשמות [עולות ושלמים].

"for require shall He require it": These are sin-offerings, guilt-offerings, burnt-offerings, and peace-offerings.

ה' א-להיך. (זה הקדש בעל הבית. נוסחא אחרת, בדק הבית.) [אלו צדקות ומעשרות ובכור ופסח].

"the L-rd your G-d": These are charities, tithes, first-born (bechor), and the Pesach offering.

מעמך. זה לקט שכחה ופאה.

"of you": This refers to leket, shikchah, and peah.

והיה בך חטא. ולא בקרבנך חטא.

"and it will be a sin in you": "in you," and not in your offering (i.e., the offering is kasher even if delayed.)