Reference for Bava Batra 240:7
ולב"ש דאמרי אין שאלה בהקדש דתנן ב"ש אומרים הקדש טעות הקדש וב"ה אומרים אינו הקדש האי זה וזה מאי עבדי ליה
The Master has said: 'Just as there, [it was spoken to] Aaron and his sons and all Israel, so here, [it was spoken to] Aaron and his sons and all Israel'. In [respect of] what law [has this comparison been made]? — R. Aba b. Jacob said: To infer that the annulment of vows [may be effected] by three laymen.<span class="x" onmousemove="('comment',' From the Biblical association of Aaron and his sons and all Israel with the laws of vows it is to be inferred that a properly constituted Court is not required for the annulment of vows. Any member of the congregation of Israel is as good as Aaron and his sons for the purpose of acting as a member of such a lay court of three. ');"><sup>23</sup></span> But surely, 'the heads of the tribes' is written [in connection] with it?<span class="x" onmousemove="('comment',' With the laws of vows (Num. XXX, 2). Would not 'Heads of tribes' imply, 'qualified men', 'members of a proper court'? ');"><sup>24</sup></span> — As R. Hisda said in the name of R. Johanan, 'By a qualified individual',<span class="x" onmousemove="('comment',' V. infra. ');"><sup>25</sup></span> [so] here also [it may be said], 'By a qualified individual'.<span class="x" onmousemove="('comment',' I.e., vows may be annulled not only by a lay Court of three but also by one individual if he is qualified by his attainments (a Mumhe, v. Glos.) The expression, heads of tribes', is equivalent to 'qualified individuals', though acting singly. ');"><sup>26</sup></span>