Commentary for Bava Batra 246:10

בקדשים קלים ואליבא דרבי יוסי הגלילי דאמר ממון בעלים הוא דתניא (ויקרא ה, כא) ומעלה מעל בה' לרבות קדשים קלים שהן ממון בעלים דברי רבי יוסי הגלילי

and [the Tanna] holds that the [priestly] gifts are regarded as [already] given,<span class="x" onmousemove="('comment',' Lit., 'lifted' 'separated'. ');">²⁷</span> [even though] they have not [actually] been given.<span class="x" onmousemove="('comment',' Hence, the gifts are regarded as having been in the actual possession of the deceased, and the firstborn is, therefore, entitled to a double portion. ');">²⁸</span> 'Consecrated things' [surely], are not his!<span class="x" onmousemove="('comment',' Consecrated objects such, e.g., as sin, or guilt offerings, are devoted to the Lord, not to the priest; why' then, should the firstborn be entitled to a double portion in that which did not belong personally to his father? ');">²⁹</span>

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