Reference for Arakhin 39:13

אמדוהו מאליו נחית לאומדנא דמי עלי לא נחית לאומדנא:

[BUT IF HE SAID:] I VOW MY WORTH AND THEN HE DIES, THEN HIS HEIRS NEED NOT PAY ANYTHING BECAUSE DEAD PERSONS HAVE NO WORTH [MARKET-VALUE].

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