ב התם דומיא דכלים מה כלים שנים אף כסף שנים ומה כסף דבר חשוב אף כלים דבר חשוב
2 and just as 'money' implies something of worth,<span class="x" onmousemove="('comment',' I.e., two ma'ahs.');"><sup>4</sup></span> so does 'utensils' mean something of worth.<span class="x" onmousemove="('comment',' So that if a man claimed two needles, one of which was admitted, no oath is imposed, since these are not worth two ma'ahs (Rashi) . Tosaf. and others with different reading of the text: just as 'utensils' implies something of value, so does 'money' apply to that likewise, and a ma'ah is a coin of value; whilst 'two' is likewise deduced from the plural, 'utensils'. [Whereas according to Rashi's reading the minimum value required in the case of 'utensils' is determined by the significance attached to the word 'money', according to that of Tosaf., the value of 'utensils' is judged by their own merits, so that even a couple of needles are to be treated as things of worth in view of the use to which they can be put].');"><sup>5</sup></span> But [what of the second] tithe, in regard to which it is written, [Then thou shalt turn it into money] and bind up the money in thine hand,<span class="x" onmousemove="('comment',' Deut. XIV, 25, q.v.');"><sup>6</sup></span>