Commentary for Bava Kamma 204:14
אלא אמר רבי אבא כל המקדיש נכסיו נעשה כמי שהקנה להן כסות אשתו ובניו מעיקרא
R. Zera demurred: Could it be said that in such circumstances a man would include in his mind even his <i>Tefillin</i>,<span class="x" onmousemove="('comment',' I.e., Phylacteries; cf. Deut. VI. 8. ');"><sup>23</sup></span> and we have nevertheless learnt that 'in the case of one who declares his possessions sacred, even his <i>Tefillin</i> would have to be included in the estimate'?<span class="x" onmousemove="('comment',' 'Ar. 23b. V. B.B. (Sonc. ed.) p. 652, n. 11. ');"><sup>24</sup></span>
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