Reference for Arakhin 35:43

שנאמר

TO TEACH US THAT, IT IS SAID: 'YEARS', 'YEARS' TO SET FORTH THIS ANALOGY: JUST AS WITH THE SIXTIETH YEAR THE WORD 'YEARS' MEANS THAT IT BE RECKONED UNDER AGE, SO THE WORD YEARS' WITH THE FIFTH AND WITH THE TWENTIETH YEAR MEANS THAT IT IS TO BE RECKONED UNDER AGE, NO MATTER WHETHER IT BEARS LENIENTLY OR STRINGENTLY.

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