יא אטו משום דגמר בלבו לקנות קנה ונתחייב במעשר אמר רב הושעיא הכא בירא שמים עסקינן כגון רב ספרא דקיים בנפשיה (תהלים טו, ב) ודובר אמת בלבבו:
11 How then [is he to proceed]? — He gives the tithe and [returning the remainder] pays [to the seller] the price of the tithe. Does one, then, acquire possession and become liable to give tithe because he has made up his mind to buy? — R. Hoshaia replied: We deal here with [the case of] a God-fearing man like R. Safra,<span class="x" onmousemove="('comment',' Mak. 241. ');"><sup>29</sup></span> for instance, who applied to himself, And speaketh truth in his heart.<span class="x" onmousemove="('comment',' Ps. XV, 2. Once he made up his mind to do something he did not withdraw from it though that involved him in a loss. ');"><sup>30</sup></span> <b><i>MISHNAH</i></b>. A WHOLESALE DEALER<span class="x" onmousemove="('comment',' Heb. Siton, cf. [G] 'wheat', 'corn'; gen. 'food', 'victuals'. [G], 'a buyer of corn', corn merchant'. Gen. 'provision dealer'. From the Gemara, it will be seen that a dealer in sticky, and oily liquids, such as wine and oil, which cling to the sides of the measures, is here the subject of the discussion. ');"><sup>31</sup></span>