Reference for Bekhorot 59:19

מאי טעמא

and cannot be redeemed;<span class="x" onmousemove="('comment',' For no matter how many successive exchanges of the fruit of the sabbatical year took place, only the last object is invested with restrictions of the sabbatical year whereas the fruit of the sabbatical year itself always remains forbidden (R. Gershom) .');">⁸</span>

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