Commentary for Pesachim 106:4
אמר ליה רבינא לרב אשי ומאן דמתני לה כר' יוסי מי ניחא והאמר רבא רבי שמעון בשיטת רבי יוסי אמרה דאמר אף בגמר דבריו אדם נתפס
But according to him who learns it as [the statement of] R'Simeon, is it correct? , Surely we learned, R'Simeon declares him exempt, because he did not make the offering in the way which people make [this] offering!<span class="x" onmousemove="('comment',' V. Men. 103a. If a man declares, 'I vow a meal-offering of barley', the first Tanna rules that he must bring a meal-offering of wheat. For a man's liabilities are determined by his first words only, where these contradict his last words. Thus, when he declared, 'I vow a meal-offering', this is a binding vow; when he adds 'of barley', this is impossible, since only wheat is permitted; therefore his first words are binding. But R. Simeon maintains that he must be judged by his last words too: hence he really meant a meal-offering of barley, thinking that this is permitted; consequently his entire statement is invalid, and he is exempt. Now, in this case, how could it be regarded as near to sacred flesh? He did not consecrate the animal whilst alive, and even if he designated it a');"><sup>5</sup></span> Said Rabina to R'Ashi: And is it correct [even] according to him who learns it as [the statement of] R'Jose?
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