Commentary for Bava Batra 214:1
תשעין שוה והאי דקאמר עשרים דקא טעי עשרה לאחוריה והאי דקא אמר מנה קא טעי עשרה לקמיה
is worth ninety [<i>zuz</i>], and the reason why one valued it at twenty [sela]<span class="x" onmousemove="('comment',' 'I.e., eighty zuz, ');"><sup>1</sup></span> is because he had underestimated<span class="x" onmousemove="('comment',' Lit., 'erred (by) ten backwards'. ');"><sup>2</sup></span> it by ten [<i>zuz</i>], and he who valued it at a <i>maneh</i> overestimated<span class="x" onmousemove="('comment',' Lit., 'erred (by) ten forwards'. ');"><sup>3</sup></span> it by ten [<i>zuz</i>]. On the contrary! [Let it be assumed that] the land is worth a hundred and ten [<i>zuz</i>] and that he who valued it at a <i>maneh</i> underestimated<span class="x" onmousemove="('comment',' V. note 6. ');"><sup>4</sup></span>
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