Commentary for Kiddushin 125:6

In this mishnah from Ketubot, a woman takes a vow that anything she produces, meaning the profit of her work, should be forbidden to her husband. Such a statement is against the marriage contract, in which she is obliged to turn over her handiwork to him. Thus, the first opinion rules that the husband need not annul the vow. The vow has no validity to begin with. But R. Akiva allows the vow to stand, lest she produce for him more than she is obligated to do. This is a case of a person dedicating (“konam” is a dedication statement) something that does not yet exist—her handiwork has not yet been made. So why didn’t Abaye include R. Akiva on the list.

R. Huna said on this mishnah that the woman did not dedicate her future earnings. A person cannot, in his opinion, dedicate something not yet in the world. Rather, she dedicated her hands, which are in the world. Anything they make will be forbidden to her husband (should this vow stand). Thus R. Akiva is not on Abaye’s list.