Reference for Arakhin 39:25

ערכו של פלוני עלי מת הנודר והנידר יתנו היורשין

<big><b>GEMARA: </b></big>Our Rabbis taught: Vows of worth are in the direction of greater stringency than vows of valuations, for vows of worth apply to cattle, game and birds, and are not estimated according to sufficiency of means, whereas it is not so with valuations.

Jastrow

Jastrow