All are obligated to appear [at the Temple], except a deaf person, an imbecile and a minor, a person of unknown sex [tumtum], a hermaphrodite, women, unfreed slaves, a lame person, a blind person, a sick person, an aged person, and one who is unable to go up on foot. Who is a minor? Whoever is unable to ride on his father’s shoulders and go up from Jerusalem to the Temple Mount, the words of Bet Shammai. But Bet Hillel say: whoever is unable to hold his father’s hand and go up from Jerusalem to the Temple Mount, as it is said: “Three regalim” (Exodus 23:14).

Bet Shammai say: the pilgrimage-offering (re’eyah) must be worth [at least] two pieces of silver and the hagigah one piece (ma’ah) of silver. But Bet Hillel say: the pilgrimage-offering must be worth [at least] one ma'ah of silver and the hagigah two pieces of silver.

Burnt-offerings during the festival [week] are to be brought from [animals bought with] unconsecrated money, and thanksgiving offerings, from [animals bought with] tithe money. On the first festival day of Pesah: Bet Shammai say: [they must be brought] from [animals bought with] unconsecrated money. And Bet Hillel say: [they can be brought also] from [animals bought with] tithe money.

Israelites fulfill their obligation with vow-offerings, freewill-offerings and cattle tithe. And priests with sin-offerings and guilt-offerings, firstlings, the breast and the shoulder, but not with bird-offerings, and not with meal-offerings.

He that has many people to eat [with him] and little money, brings many thanksgiving-offerings and few burnt-offerings. [He that has] a lot of money and few to eat [with him] brings many burnt-offerings and few thanksgiving-offerings. [He that has] little of either, for him is it is said: “One ma'ah of silver’, ‘two pieces of silver.” He that has a lot of both, of him it is said: “Every man as he is able, according to the blessing that the Lord your God has bestowed upon you” (Deuteronomy 16:17).

He who did not bring his hagigah on the first day of the festival of Sukkot, may bring it during the whole of the festival, even on the last festival day of Sukkot. If the festival, passed and he did not bring the festival offering, he is no longer liable for it. Of such a person it is said: “A twisted thing cannot be made straight, a lack cannot be made good” (Ecclesiastes 1:15).

Rabbi Shimon ben Menasya says: Who is “a twisted thing that cannot be made straight?” He who has intercourse with a forbidden relation and bears by her a mamzer. Should you say that it applies to a thief or robber, he is able to restore [the stolen object] and make straight. Rabbi Shimon ben Yohai says: They only call something “twisted” if it was straight at first and then became twisted. And who is this? A disciple of the sages who forsakes the Torah.

[The laws concerning] the dissolution of vows hover in the air and have nothing to rest on. The laws concerning Shabbat, hagigot, and trespassing are as mountains hanging by a hair, for they have scant scriptural basis but many halakhot. [The laws concerning] civil cases and [Temple] worship, purity and impurity, and the forbidden relations have what to rest on, and they that are the essentials of the Torah.