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1) [line 1] D'SHADA LIFTA BEI FILEI D'AR'A D'GER - he threw a turnip (or turnip seeds) into a crack in the ground without covering them, in field that belonged to a convert [who died leaving no heirs]

2) [line 2] B'IDNA D'SHADA - at the time that he threw [it or them in]
3) [line 2] LO HEVEI SHIVCHA - there was no increase or improvement [made to the field]

4) [line 3] HASHTA D'KA SHAVACH - now that it (the turnip or the seeds) [took root and] increased

5) [line 4] D'FASHACH DIKLA - who strips his date-palm of its branches and shoots

6) [line 4] A'DA'ATA D'DIKLA - with the intention of [causing] the date-palm [to grow better]

7) [line 5] CHEIVASA - animals
8) [line 6] SHAKAL ME'HAI GISA UME'HAI GISA - when one strips the date-palm from all sides (lit. from this side and from that side)

9) [line 8] D'ZACHI ZICHEYA - who clears away twigs in his field
10) [line 9] TZIVEI - twigs; pieces of wood for kindling
11a) [line 10] RAVREVEI - large pieces of wood
b) [line 10] ZUTREI - small pieces of wood
12) [line 12] D'ASKIL TIKLA - who removes the obstructions [and evens the surface of the field]

13) [line 13] BEI DAREI - a threshing floor
14a) [line 14] SHAKAL MULYA - if he removes a clump [of earth]
b) [line 14] V'SHADA B'NATZA - and he throws it into the hollows

15a) [line 15] MULYA B'MULYA - (a) if he flattens the mounds, spreading out the earth from the top around the sides (RASHBAM); (b) [if he places the dirt that he digs from] a mound onto another mound (RASHI to Moed Katan 10b -- see the Sugya there, which draws the opposite conclusions from those of our Sugya, and see Tosfos here and there DH Mulya)
b) [line 15] NATZA B'NATZA - (a) if he levels the edges of the ditches, taking away earth from their walls to make them more accessible (RASHBAM); (b) [if he places the dirt that he digs from] a ditch into another ditch (RASHI to Moed Katan 10b -- see note to the previous entry)

16) [line 16] D'FASACH MAYA B'AR'A - who opens a water channel that flows into his field

17) [line 17] KAVREI - fish
18) [line 18] TREI BAVEI - two openings (lit. gates) [one for water to enter and one for water to exit]

19) [line 20] HA'HI ITESA D'ACHLAH DIKLA B'SAFSHICHA - there was a certain woman who stripped a date-palm of its branches and shoots [from one side of the tree only]

20) [line 21] TELEISAR SHENIN - for thirteen years
21) [line 21] RAFIK TUSEI PURTA - he hoed the field a minute amount
22) [line 23] ASAI - she came
23) [line 23] KA TZAVCHA KAMEI - she complained, screamed in front of him
24) [line 43] D'LO ACHZIKAS KED'MACHZEKEI INSHEI - you did not take possession of it in a way people normally take possession

25) [line 25] HA'TZAR TZURAH - one who draws or paints an intricate image, such as that of an anima or bird

26) [line 26] GINESA D'VEI RAV - the garden next to the Beis ha'Midrash of Rav
27) [line 27] SADEH HA'MESUYEMES B'MEITZAREHA - a field that has boundaries on all four sides

28) [line 28] KEIVAN SHE'HIKISH BAH MAKOSH ECHAD - as soon as he has inserted the hoe once, he has taken possession of the entire field

29) [last line] MEKOM MAKOSHO BILVAD - the place where he inserted the hoe

30) [line 2] KED'AZIL TAIRA (D'SHOREI) [D'SOREI] V'HADAR - the amount that a pair of bulls plows, for the length of the field and back

31) [line 9] DINA D'MALCHUSA DINA - lit. the law of the land is the law
(a) The monetary laws of non-Jewish kingdoms are binding on all of their Jewish inhabitants, even if they do not have a parallel in Jewish law.
(b) Because of this, if, according to the laws of a certain country, a particular action is considered a Kinyan (a formal, binding act denoting the acquisition of an object), it is deemed by the Halachah as a complete Kinyan with all of the ensuing ramifications. As such, the recipient of a certain object through this particular Kinyan is permitted to use it to betroth a woman, etc. Similarly, all monetary fines and taxes that are levied upon the inhabitants of a particular country are Halachically binding. For example, if, according to the laws of a certain country, a tax-evader is penalized by having his land confiscated and sold, the buyer attains complete ownership of the land. Likewise, all countries have the option to levy taxes and civil dues upon all of their inhabitants, as their rulers see fit when it is beneficial to the country or to the kingship. (See Insights to Nedarim 28:2.)
(c) This Halachah is very similar to the Halachah of "Hefker Beis Din Hefker" (see Background to Gitin 36:29), except that Hefker Beis Din Hefker refers to decrees of Beis Din regarding Yisraelim, while Dina d'Malchusa Dina applies to the edicts of a non-Jewish king and his ministers. There are those who are of the opinion that Dina d'Malchusa Dina is actually learned from the Halachah of Hefker Beis Din Hefker (DEVAR AVRAHAM 1:1, according to Rabeinu Yonah cited in the Shitah Mekubetzes to Bava Basra 54b). Others write that Dina d'Malchusa Dina is derived from logic; all of the inhabitants of a kingdom must accept upon themselves all of the laws and statutes of the king. If they did not intend to do so, they should not have moved to that kingdom. Furthermore, a king does not permit a person who is not willing to abide by his laws to live in his kingdom (RASHBAM here DH Mi Amar, RASHBA and RAN to Nedarim 28a, ROSH ibid. 3:11, TERUMAS HA'DESHEN 341).
(d) Even if we rule that Dina d'Malchusa Dina, the monarchy does not have the right to make decrees in monetary matters that are preposterous and irrational, such as empowering a tax collector to collect from his subjects unlimited funds and possessions. The underlying reason that the decrees of the monarchy have Halachic significance is that they are enacted for the good of the country.

32) [line 10] IGARTA - a legal document, a Shtar
33) [line 11] DURA D'RA'AVASA - (a) the name of a place in Bavel; (b) a "shepherd's village" that may be a temporary settlement of shepherds

34) [line 15] BAGEI MITAMREI HAVU - those were "hidden" valleys of fields, where the owners did not pay their taxes

35) [line 15] LO HAVU YAHAVEI TASKA L'MALKA - [the owners themselves] did not pay the property tax

36) [line 16] MAN D'YAHIV TASKA LEICHOL AR'A - the person who pays the property tax shall consume the [produce of the] land

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