Commentary for Sanhedrin 29:5

רבי יהודה אומר כו': א"ל רב פפא לאביי בשלמא לר' יהודה היינו דכתיב כהן אלא לרבנן כהן למה להו קשיא:

R. Abbahu said: This refers to one who declares, 'I dedicate my value;' when the Priest comes to collect it, [on his failure to pay],<span class="x" onmousemove="('comment',' In case of non-payment his property is seized. V. 'Ar. 21a. ');">⁷</span> movable property is assessed by three; immovable property by ten.<span class="x" onmousemove="('comment',' The Mishnah therefore is to be interpreted thus: As for [H] (human dedications), if movable property be rendered in redemption thereof, it is assessed by three; if real estate, by ten. ');">⁸</span>

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