From what I understand is that its rare and valuable but far from the best it can be so its value is whomever wants to offer anything since it can still hit with Smiters and Jewelers Sacred is always rare to drop but far from amazing or best it can be.
idk the odds in a paladin shield but a jmod is like 1 and 14k. most want res in paladin shield. smite vs smite want other shield bases that have higher smite damage but with life instead of block since smite cant be blocked. since the odds to get a shield like this are so low id assume it holds some value but because of shield base and low staff mods its prolly not worth much. id say its very rare but sadly not very valuable