Commentary for Arakhin 39:39
דכוותה גבי דמי עלי שעמד בדין אמאי לא יתנו יורשין
Why? - The Divine Law said: souls.<span class="x" onmousemove="('comment',' Persons, souls (life) , all members or parts of the body upon which life depends can be dedicated, their value being equal to the valuation of the whole person.');"><sup>9</sup></span>
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