Reference for Bekhorot 97:14

<big><strong>גמ׳</strong></big> מאי טעמייהו דרבנן

<big><b>GEMARA: </b></big>What is the reason of the Rabbis?<span class="x" onmousemove="('comment',' Who hold in the Mishnah that if the son dies on the thirtieth day, it is considered as if he had died on the previous day.');">¹²</span>

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