Commentary for Chullin 262:7
וכולן אין בהן טובת הנאה לבעלים
'With regard to the poorman s Tithe which is distributed in the house, the owner has the benefit of disposal' - because the term 'giving' is used in connection with it.<span class="x" onmousemove="('comment',' Cf. Deut. XXVI, 22.');"><sup>6</sup></span>
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