Reference for Meilah 42:37
היו לו שנים הגדול שבהן הקדש
For we have learnt: If one said, I dedicate one of my oxen to the Temple, and he had two oxen, the larger one becomes sacred.<span class="x" onmousemove="('comment',' Men. 108b; from which it is inferred that if, however, both oxen were equal the one that is met first is considered sacred, while in the last clause of the Mishnah we learn that one can fulfil such a promise with the last perutah. Thus Rashi. Tosaf. explains the contradiction as follows: Why not say also in the last instance of our Mishnah that the biggest coin in the pocket should become sacred. Apparently Tosaf. read 'coin' instead of PERUTAH' in the last clause of the Mishnah, or PERUTAH should be understood in its general significance as money.');"><sup>23</sup></span>