Commentary for Yevamot 204:17

ותנן נמי אין התורם נכנס לא בפרגוד חפות ולא באנפיליא ואין צריך לומר במנעל וסנדל לפי שאין נכנסין במנעל וסנדל לעזרה

for it is said in Scripture, with their flocks and with their herds they shall go to seek the Lord, but they shall not find him; He hath drawn off<span class="x" onmousemove="('comment',' [H]. ');">⁵⁴</span> [the shoe] from them.<span class="x" onmousemove="('comment',' E.V. 'He hath withdrawn Himself from them'. Hos. V, 6. ');">⁵⁵</span> The other replied: Fool, is it written: 'He hath drawn off [the shoe] for them'? It is written, 'He hath drawn off [the shoe] from them'; now in the case of a sister-in-law from whom the brother drew off [the shoe] could there be any validity in the act?<span class="x" onmousemove="('comment',' Certainly not. It is the sister-in-law that performs the halizah while the brother-in-law only submits to it. God, in the image of the text quoted, standing towards Israel in the relationship of a Ievir to his sister-in-law, cannot perform the halizah, and his action is, so to speak, invalid, the bond between him and His people remaining in force. ');">⁵⁶</span> BUT IF WITH A SOCK IT IS INVALID etc. This then teaches that a sock is not regarded as a shoe; and so it was also taught: The man who removes [the monies] from the Temple treasury<span class="x" onmousemove="('comment',' Cur. edd. 'we learned'. Cf. marg. note a.l. and Shek. III, 2. ');">⁵⁷</span>

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