Commentary for Ketubot 107:18

אמר רב נחמן אע"ג דתנן במתניתין כוותיה דשמואל הלכתא כוותיה דרב דתנן אחד המקדיש נכסיו ואחד המעריך את עצמו אין לו לא בכסות אשתו ולא בכסות בניו ולא בצבע שצבע לשמן ולא בסנדלים חדשים שלקח לשמן

Nahman said: Although we have learned in a Mishnah in agreement with Shmuel, the law is in agreement with Rav. For we learned: Whether a man has consecrated his estate, or whether he has consecrated the valuation of himself, [the Temple treasurer] has no claim on the clothes of his wife, or on the clothes of his children, or on the colored articles that were dyed for them, or any new sandals that he bought for them.

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