Commentary for Nedarim 68:1

אמר רבא היתה לפניו ככר של הפקר ואמר ככר זו הקדש נטלה לאוכלה מעל לפי כולה להורישה לבניו מעל לפי טובת הנאה שבה

Raba said: If a hefker loaf<span class="x" onmousemove="('comment',' V. Glos. ');">¹</span> lies before a man, and he declares, 'This loaf be hekdesh', and he takes it to eat it, he trespasses in respect of its entire value; if to leave it to his children, he trespasses in respect of its goodwill value only.<span class="x" onmousemove="('comment',' A Zar (i.e., not a priest) is forbidden to eat consecrated food; if he does, he is guilty of trespass. and bound to make restitution of its value plus a fifth (Lev. XXII, 14). Now as soon as he takes this consecrated loaf, with the intent of eating it, he withdraws it from the possession of hekdesh into his own. Hence he has trespassed in respect of the whole of it. But if he merely intends leaving it to his children, he merely benefits by its goodwill value (i.e., the benefit he enjoys through his children's knowing that he wishes to leave it to them) and hence liable for that only. [Had, however, the loaf been his own, he would not have been guilty of a trespass by taking it up with the intent of eating it. Since it was all the time in his possession, both before and after the consecration, he would be treated in regard to it as a Temple Treasurer, to whom the law of trespass does not apply, v. B.K. (Sonc. ed.) p. 103.] ');">²</span>

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