Commentary for Sanhedrin 29:13

דיני נפשות כו': קא פסיק ותני ל"ש רובע זכר ול"ש רובע נקבה בשלמא רובע נקבה דכתיב (ויקרא כ, טז) והרגת את האשה ואת הבהמה אלא רובע זכר מנא לן

— The words refer, said R. Abbahu, to the case of one who says; 'I dedicate my value'; as it has been taught 'If one says, I dedicate my value [to the Sanctuary-]', he is assessed exactly as a slave sold in the market; — and a slave is equated to immovable property.<span class="x" onmousemove="('comment',' V. Meg. 23b. This is derived from the verse, And ye may make them an inheritance to your children after you, to hold for a possession. Lev. XXV, 46. Hence the need of ten assessors. ');">²⁰</span> R. Abin asked: How many assessors are needed for the valuation of hair that is ready to be shorn? Is it regarded as already shorn, and thus assessed by three,<span class="x" onmousemove="('comment',' Like movable property. ');">²¹</span>

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