4ד׳
1 א

הֶשֵּׂג יָד, בַּנּוֹדֵר. וְהַשָּׁנִים, בַּנִּדָּר. וְהָעֲרָכִים, בַּנֶּעֱרָךְ, וְהָעֵרֶךְ, בִּזְמַן הָעֵרֶךְ. הֶשֵּׂג יָד בַּנּוֹדֵר, כֵּיצַד. עָנִי שֶׁהֶעֱרִיךְ אֶת הֶעָשִׁיר, נוֹתֵן עֵרֶךְ עָנִי. וְעָשִׁיר שֶׁהֶעֱרִיךְ אֶת הֶעָנִי, נוֹתֵן עֵרֶךְ עָשִׁיר:

The ability to pay is according to [the means of] the one making the vow; the [determination of] age is according to the subject of the vow; the [gender for] the evaluations is according to the subject of the evaluation; the [age for] evaluations [is determined] at the time of the evaluation. "The sufficiency of means is according to [the means of] the one making the vow" - how so? If a poor man evaluated a rich man, he pays only the valuation [according to the means] of a poor man. But if a rich man evaluated a poor man, he must pay the valuation [according to the means] of a rich man.

2 ב

אֲבָל בַּקָּרְבָּנוֹת אֵינוֹ כֵן. הֲרֵי שֶׁאָמַר, קָרְבָּנוֹ שֶׁל מְצֹרָע זֶה עָלָי. אִם הָיָה מְצֹרָע עָנִי, מֵבִיא קָרְבַּן עָנִי. עָשִׁיר, מֵבִיא קָרְבַּן עָשִׁיר. רַבִּי אוֹמֵר, אוֹמֵר אֲנִי אַף בָּעֲרָכִין כֵּן. וְכִי מִפְּנֵי מָה עָנִי שֶׁהֶעֱרִיךְ אֶת הֶעָשִׁיר נוֹתֵן עֵרֶךְ עָנִי, שֶׁאֵין הֶעָשִׁיר חַיָּב כְּלוּם. אֲבָל הֶעָשִׁיר שֶׁאָמַר עֶרְכִּי עָלָי, וְשָׁמַע הֶעָנִי וְאָמַר, מַה שֶּׁאָמַר זֶה עָלָי, נוֹתֵן עֵרֶךְ עָשִׁיר. הָיָה עָנִי וְהֶעֱשִׁיר אוֹ עָשִׁיר וְהֶעֱנִי, נוֹתֵן עֵרֶךְ עָשִׁיר. רַבִּי יְהוּדָה אוֹמֵר, אֲפִלּוּ עָנִי וְהֶעֱשִׁיר וְחָזַר וְהֶעֱנִי, נוֹתֵן עֵרֶךְ עָשִׁיר:

But it is not so with sacrifices. If a man said: 'I take upon myself the sacrifice of this leper', and the leper was poor, he bring the sacrifice of a poor man; but if the leper was rich, he must bring the sacrifice of a rich man. Rabbi says: I say the same applies with regard to a valuation. Why is a poor man who evaluated a rich man obliged to pay only the valuation of a poor man? Because the rich man had not incurred any liability whatsoever. But if the rich man said: 'I evaluate myself.' and the poor man, hearing that, said: 'What this man said, I take upon myself', then he must pay the valuation of a rich man. Rabbi Judah says, even if he was poor and became rich, and later became poor again, he gives the valuation of a rich man.

3 ג

אֲבָל בַּקָּרְבָּנוֹת אֵינוֹ כֵן, אֲפִלּוּ אָבִיו מֵת וְהִנִּיחַ לוֹ רִבּוֹא, סְפִינָתוֹ בַיָּם וּבָאוּ בְרִבּוֹאוֹת, אֵין לַהֶקְדֵּשׁ בָּהֶן כְּלוּם:

But it is not so with sacrifices. Even if his father was dying [when a man vowed] and left him ten thousand, or if he had a ship on the sea and it brought to him ten thousand, the Temple has no claim at all on them.

4 ד

שָׁנִים בַּנִּדָּר כֵּיצַד, יֶלֶד שֶׁהֶעֱרִיךְ אֶת הַזָּקֵן, נוֹתֵן עֵרֶךְ זָקֵן. וְזָקֵן שֶׁהֶעֱרִיךְ אֶת הַיֶּלֶד, נוֹתֵן עֵרֶךְ יֶלֶד. וַעֲרָכִים בַּנֶּעֱרָךְ כֵּיצַד, אִישׁ שֶׁהֶעֱרִיךְ אֶת הָאִשָּׁה, נוֹתֵן עֵרֶךְ אִשָּׁה. וְאִשָּׁה שֶׁהֶעֱרִיכָה אֶת הָאִישׁ, נוֹתֶנֶת עֵרֶךְ אִישׁ. וְהָעֵרֶךְ בִּזְמַן הָעֵרֶךְ כֵּיצַד, הֶעֱרִיכוֹ פָּחוּת מִבֶּן חָמֵשׁ וְנַעֲשָׂה יוֹתֵר עַל בֶּן חָמֵשׁ, פָּחוּת מִבֶּן עֶשְׂרִים וְנַעֲשָׂה יוֹתֵר עַל בֶּן עֶשְׂרִים, נוֹתֵן כִּזְמַן הָעֵרֶךְ. יוֹם שְׁלֹשִׁים, כִּלְמַטָּה מִמֶּנּוּ. שְׁנַת חָמֵשׁ וּשְׁנַת עֶשְׂרִים, כִּלְמַטָּה מִמֶּנּוּ, שֶׁנֶּאֱמַר (ויקרא כז), וְאִם מִבֶּן שִׁשִּׁים שָׁנָה וָמַעְלָה אִם זָכָר, הֲרֵי אָנוּ לְמֵדִים בְּכֻלָּם מִשְּׁנַת שִׁשִּׁים. מַה שְּׁנַת שִׁשִּׁים כִּלְמַטָּה מִמֶּנָּה, אַף שְׁנַת חָמֵשׁ וּשְׁנַת עֶשְׂרִים כִּלְמַטָּה מִמֶּנָּה. הֵן. אִם עָשָׂה שְׁנַת שִׁשִּׁים כִּלְמַטָּה מִמֶּנָּה לְהַחֲמִיר, נַעֲשֶׂה שְׁנַת חָמֵשׁ וּשְׁנַת עֶשְׂרִים כִּלְמַטָּה מִמֶּנָּה לְהָקֵל. תַּלְמוּד לוֹמַר, שָׁנָה שָׁנָה, לִגְזֵרָה שָׁוָה. מַה שָּׁנָה הָאֲמוּרָה בִשְׁנַת שִׁשִּׁים, כִּלְמַטָּה מִמֶּנָּה, אַף שָׁנָה הָאֲמוּרָה בִשְׁנַת חָמֵשׁ וּשְׁנַת עֶשְׂרִים, כִּלְמַטָּה מִמֶּנָּה, בֵּין לְהָקֵל בֵּין לְהַחֲמִיר. רַבִּי אֶלְעָזָר אוֹמֵר, עַד שֶׁיִּהְיוּ יְתֵרוֹת עַל הַשָּׁנִים חֹדֶשׁ וְיוֹם אֶחָד:

“The [determination of] age is according to the subject of the vow" - how so? If a child evaluated an old man, he must pay the value of an old man; but, if an old man evaluated a child he must pay the value of a child. "The [gender for] the evaluations is according to the subject of the evaluation" - how so? If a man evaluated a woman, he must pay the value of a woman; but if a woman evaluated a man, she must pay the value of a man. “The [age for] evaluations [is determined] at the time of the evaluation" - how so? If he evaluated one who was less than five years of age, and [in the meantime] he became older than five years of age, or if [he evaluated one] who was less than twenty years of age and he became twenty years old, he must pay [only] according to the age at the time of the evaluation. The thirtieth day is considered to be under this age. The fifth year or twentieth year is considered to be under this age. For it says: “And if he is from sixty years old and upward” (Leviticus 27:7), thus we learn with regard to all others from what is said about sixty years: just as the sixtieth year is considered to be under this age, so also the fifth and twentieth years are under this age. [But] is that so? Just because [the Torah] accounts the sixtieth year to be under this age, thereby being more stringent, shall we account the fifth or the twentieth year to be under this age, in order to be lenient?! Scripture says, “year,” “year” as a gezerah shavah [a technique of halachic interpretation employing an established link between identical or nearly identical words]: just as with the sixtieth year the word “year” means that it is considered under this age, so the word “year” with the fifth and with the twentieth year are considered under this age, whether [this results in] being lenient or being stringent. Rabbi Elazar says: [this rule holds true] until they are a month and a day beyond the year.