Commentary for Arakhin 11:31

בין לעצמו בין לאחר

we, however, state it thus: R'Nahman in the name of R'Abbuha based on Rab said: If one said, This sela' is [dedicated to] charity, he may exchange it both for himself, or for someone else independent of whether he had said: [I take it] upon myself [in general], or [I take it upon myself to pay] this [sela'].

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