Commentary for Arakhin 49:32

שדה מ"מ

IF HE CONSECRATED IT TWO OR THREE YEARS etc. Our Rabbis taught: And an abatement shall be made from thy valuation,<span class="x" onmousemove="('comment',' Lev. XXVII, 18. Just as when he consecrated a field in, for example, the tenth year after the Jubilee and came to redeem it in the twentieth, he would deduct the ten years during which he had it, so if the Sanctuary had had the benefit of the field for a number of years he would deduct from the sum wherewith he redeems the field all the years the Sanctuary owned, or derived benefit from it.');">¹²</span>

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