Commentary for Bekhorot 106:28

למאי נפקא מינה {ויקרא כז } בלא יגאל ובלא ימכר קמ"ל:

Now the reason of this<span class="x" onmousemove="('comment',' Why the law of tithing animals does not apply to dedicated animals of a minor grade.');">²⁰</span>

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