Reference for Sanhedrin 175:3

דברי אלו הערכין והחרמים והקדישות הערכין בפלוגתא דר"מ ורבנן דתנן המעריך פחות מבן חדש ר"מ אומר נותן דמיו וחכמים אומרים לא אמר כלום

'"Matters", — this refers to valuations, haramim and sanctifications'. 'Valuations' is dependent on the dispute of R. Meir and the Rabbis. For we learnt: If one dedicates the value of [an infant] less than a month old, R. Meir rules, he must render its value;<span class="x" onmousemove="('comment',' Based on its selling price as a slave. This is not provided for in Lev. XXVII, a month being the lowest age dealt with there. R. Meir maintains that he knew that his dedication was invalid as such, and therefore meant it as an ordinary vow. ');">³</span>

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