Commentary for Arakhin 35:31

אם היה איכר נותן לו צמדו וחמר נותן לו חמורו:

<big><b>GEMARA: </b></big>Our Rabbis taught: You have compared vows [of market value] to valuations, both with regard to [the valuation of] pearls for the poor,<span class="x" onmousemove="('comment',' If a poor man owned a pearl which in his place of residence, for lack of demand, is worth but thirty sela's, whereas in a large town where there are many buyers, it would be worth fifty-one must assume that it is worth only what the poor man can get for it now, in his place of residence. The poor man who vowed his own valuation would hence not have to pay fifty sela's (if he were between twenty and fifty years of age) , although the pearl might fetch that price elsewhere. Now the same rule applies to the case of one who said: 'I take it upon myself to pay to the Sanctuary the value of this pearl'. Here, too since we compared valuation to vow of market-value, the vower would have to pay the lower price. The comparison, based on analogy of expression, is found supra 2a.');">⁷</span>

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