Reference for Bekhorot 104:23

בכור לתת לו פי שנים מתנה קרייה רחמנא

intimating the inclusion of the case of a present; but all the othe cases<span class="x" onmousemove="('comment',' In which the Rabbis admit that they do not return in Jubilee (Rashi) .');">¹⁵</span>

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