Quoting%20commentary for Rosh Hashanah 7:15

ת"ר חייבי הדמין והערכין החרמין וההקדשות חטאות ואשמות עולות ושלמים צדקות ומעשרות בכור ומעשר ופסח

The legal import of this rule is for determining when one who makes a vow transgresses the precept of 'not delaying'.<span class="x" onmousemove="('comment',' Deut. XXIII, 22: When thou shalt vow a vow to the Lord thy God, thou shalt not delay to pay it.');">¹⁴</span> and R'Simeon is here followed, as it has been taught: Whether a man makes a vow, or sanctifies,<span class="x" onmousemove="('comment',' I.e., dedicates an object to the Sanctuary.');">¹⁵</span> or makes a valuation,<span class="x" onmousemove="('comment',' Saying, 'I dedicate to the sanctuary the value of such-and-such a person'. V. Lev. XXVII, 1-8.');">¹⁶</span> as soon as three festivals elapse [before he carries out his word] he transgresses the precept of 'not delaying'. R'Simeon says: The three festivals must be in order, with Passover first. So too R'Simeon B'Yohai used to say: The festivals [referred to] are sometimes three [in number], sometimes four, sometimes five. For instance, if a man made a vow before Passover, they are three, if before Pentecost five, if before Tabernacles four. Our Rabbis taught: Those who are liable for a money valuation,<span class="x" onmousemove="('comment',' By saying, 'I dedicate to the Sanctuary my own price'.');">¹⁷</span> for a valuation,<span class="x" onmousemove="('comment',' V. supra, n. 4.');">¹⁸</span> for a herem,<span class="x" onmousemove="('comment',' Something devoted. V. Lev. XXVII, 28, 29.');">¹⁹</span> for consecrations,<span class="x" onmousemove="('comment',' Objects dedicated to the Sanctuary.');">²⁰</span> for sin-offerings, trespass-offerings, burnt-offerings and peace-offerings, charity contributions, tithes, firstborn and tithe of cattle, paschal lamb,

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