But it is not so with sacrifices. If he said: “I take upon myself the sacrifices of this metzora,” and the metzora was poor, he brings the sacrifices of a poor metzora. But if the metzora was rich, he must bring the sacrifices of a rich man. Rabbi says: I say the same applies with regard to an evaluation. Why is a poor man who evaluated a rich man obliged to pay only the evaluation of a poor man? Because the rich man is not obligated at all. But if the rich man said: “My value is upon me” and the poor man, hearing that, said: “What this man has said, I take upon myself,” then he must pay the evaluation of a rich man. If he was poor and then became rich, or rich and then became poor, he must pay the evaluation of a rich man. Rabbi Judah says: even if he was poor and became rich and then again became poor he must pay the evaluation of a rich man.

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 sanctuary has no claim at all on them.

“And the age is according to the subject of the vow:” How so? If a child evaluates an old man, he must pay the value of an old man. And if an old man evaluates a child he must pay the value of a child. The evaluation is according to the subject of the evaluation. How so? If a man evaluated a woman, he must pay the value of a woman. And if a woman evaluated a man, she must pay the value of a man. “And the evaluations [shall be paid according to the rate prescribed] at the time of the evaluation.” How so? If he evaluated one who was less than five years of age, and he became [meantime] 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] in accord with the age at the time of the valuation. 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 can learn thus 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. Is that so! Just because [the Torah] accounts the sixtieth year to be under this age, thereby being more stringent, shall we make the fifth or the twentieth year be considered under this age, in order to be lenient? Scripture says, “Years,” “years” as a gezerah shavah: just as with the sixtieth year the word “years” means that it is considered under this age, so the word “years” 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 good] until they are a month and a day beyond the year.