Commentary for Arakhin 7:34
האי וכל ערכך לכל ערכין שאתה מעריך לא יהו פחותין מסלע הוא דאתא
One might have assumed that they exclude [the valuation of] any thing on which life [the soul] depends, therefore the text states: 'Persons'.<span class="x" onmousemove="('comment',' Lev. XXVII, 2: persons, souls. Without a leg, for example, one would still be a person, but not without the head. Hence the valuation, say, of a man's head or heart, is taken to be equal to the valuation of his whole person, whereas the valuation of a non-vital part of his body has no significance.');"><sup>16</sup></span>
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