פירוש על קידושין 33:14

The two claims that helped explain why R. Judah learned thirty from the context of the slave are both difficulties on R. Shimon.

R. Shimon does not learn from the repetition of the word “giving.” Rather he learns from the repetition of the word “poverty,” which appears in Leviticus 27:8 (evaluations) and Leviticus 25:3 (slavery). Note that the problem with this is that the law that the master must grant the slave a gift does not appear in Leviticus, so to accomplish this we have to do a double jump, from Leviticus 27 to Leviticus 25 to Deuteronomy 15.