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1a) [line 2] "GAM" - the word "Gam," "both," in the verse "Lo Savi Esnan Zonah u'Mechir Kelev Beis HaSh-m El-kecha l'Chol Neder, Ki To'avas HaSh-m *Gam* Sheneihem" ("You shall not bring the wage of a harlot, or the price of a dog, into the house of HaSh-m your El-kim for any vow; for *both* of these are an abomination to HaSh-m your El-kim") (Devarim 23:19)
b) [line 4] "HEM" - the part of the word "Shenei*hem*," "these," in the same verse

2a) [line 10] TACHANAH - he ground it
b) [line 10] LASHAH - he kneaded it
c) [line 10] AFA'AH - he baked it

3) [line 11] CHALAH
(a) With regard to the Mitzvah of Chalah, the verses state, "...b'Voachem El ha'Aretz...Reishis Arisoseichem Chalah Tarimu Serumah..." - "[Speak to the people of Yisrael, and say to them,] 'When you come into the land [where I bring you, when you eat of the bread of the land, you shall separate a Terumah (tribute) to HaSh-m.] You shall separate the first of your dough for a Terumah; [as you do with the Terumah separated from the grain of the threshing floor, so, too, shall you present this [to the Kohanim.]" (Bamidbar 15:18-20).
(b) Whenever a person kneads a large dough made from one of the five species of grain (wheat, barley, oats, rye or spelt), he must separate a small portion to be given to the Kohen before eating from the dough. This portion is called Chalah. (The requirement to separate Chalah with a Berachah only applies to a dough made from the volume of 43.2 Beitzim of flour (about 10 1/2 cups or 2.48 liters). Approximately half of that amount requires Chalah to be separated without a Berachah.) A baker must separate 1/48 of his dough as Chalah, while a normal homeowner must separate 1/24. If a person did not separate Chalah from the dough before it was baked, it must be separated after it is baked before the baked product can be eaten. Before Chalah is separated, the dough is called "Tavul l'Chalah," and anyone who eats it b'Mezid (intentionally) is liable to the punishments of Malkos and Misah b'Ydei Shamayim (Makos 13a).
(c) Chalah has the Halachos of Terumah, and it must be eaten by Kohanim, their wives and children, while they are Tehorim. A non-Kohen who eats Chalah b'Mezid is liable to Malkos and Misah b'Ydei Shamayim (RAMBAM Hilchos Bikurim 5:14 and Hilchos Terumah 6:6).
(d) Since the verse says, "Reishis *Arisoseichem* Chalah Tarimu Serumah," this teaches that Chalah must be separated only from *dough*, but not from *flour*. If it was separated from flour, it does not have the status of Chalah.

4) [line 12] MENA'ETZ - blasphemes
5) [line 12] "[U']VOTZE'A BERECH NI'ETZ HASH-M" - "... and the robber blesses himself about having blasphemed HaSh-m." (Tehilim 10:3) The Gemara interprets this verse to be saying, "and the robber who makes a blessing (on food that he stole), has blasphemed HaSh-m."

6) [line 18] KICHESH - if it became weak

7) [line 20] TAKANAS HA'SHAVIM
(a) According to Torah law, a person must return the exact item that he stole if it is still in its original state, or its value if it is not, as it states, "v'Heishiv Es ha'Gezeilah Asher Gazal," - "he shall return the stolen object that he stole" (Vayikra 5:23).
(b) If a beam has been built into a building, although it has not been changed from its original state, the Chachamim instituted that the thief need not return the beam itself. He may return its value instead. The reason this was instituted was so that it is not unnecessarily difficult for him to repent and change his ways. This is referred to as "Takanas ha'Shavin," ("the Ordinance of the Penitents"). Our Gemara says that it applies to other items which the thief stole and in which he made an improvement.

8) [line 21] PE'AH
(a) The corner, or end, of the harvest must be left in the field for the poor, as it states "Lo Sechaleh Pe'as Sadecha Liktzor...le'Ani vela'Ger Ta'azov Osam." - "Do not completely harvest the corner of your field...you shall leave them (the gifts of Pe'ah, Leket, Olelos and Peret) for the poor and the stranger" (Vayikra 19:9-10).

9) [line 21] KAMA - standing grain
10) [line 22] OMRIM - bound sheaves of grain
11) [line 23] KRI - a heap of grain
12) [line 24] MIRCHO - he smoothed out the pile of grain in his granary

13) [line 24] ME'ASER V'NOSEN LO (TERUMAH \ MA'ASER RISHON \ MA'ASER SHNENI \ MATNOS ANIYIM) - the owner must first separate Ma'aser from the produce and then give it to the poor person
TERUMAH \ MA'ASER RISHON \ MA'ASER SHNENI
(a) After a crop that is grown in Eretz Yisrael is harvested and brought to the owner's house or yard, he must separate Terumah Gedolah from the crop and give it to a Kohen. Although the Torah does not specify the amount to be given, the Rabanan set the requirement at one fiftieth of the total crop. After Terumah is removed from the produce, one tenth of the produce that remains must be designated "Ma'aser Rishon," and given to a Levi. The Levi, in turn, must separate one tenth of his Ma'aser Rishon as Terumas Ma'aser, to be given to a Kohen, as it states in Bamidbar 18:26.
(b) The produce may not be eaten until both Terumos have been removed, and it is known as Tevel. The punishment for eating Tevel is Misah b'Yedei Shamayim.
(c) A second tithe is given every year after Ma'aser Rishon has been separated. The tithe that is separated in the third and sixth years of the 7-year Shemitah cycle is called Ma'aser Ani and is given to the poor.
(d) The tithe that is separated during the first, second, fourth and fifth years is called *Ma'aser Sheni*. The Torah requires that Ma'aser Sheni be brought and eaten by its owner in Yerushalayim.
(e) Alternatively, Ma'aser Sheni produce may be redeemed, in which case the money used to redeem it is brought to Yerushalayim. If the owner himself redeems the produce, he must add an additional *fifth* (of the ensuing total, or a *quarter* of the original value). The food that is bought with this money in Yerushalayim becomes Kodesh like Ma'aser Sheni and must be eaten b'Taharah. Ma'aser Sheni that was redeemed by anyone besides the owner is exempt from the additional fifth.
(f) The gifts that a person gives from his produce to the poor (such as Pe'ah, Leket, and Shikchah) are exempt from Ma'aser. However, if a person processed the produce and brought it into his home (such as in the case of Pe'ah) and the obligation to separate Ma'aser took effect, he must first separate Ma'aser on its behalf and then give it to the poor person, so that the poor person does not lose out.

14) [line 25] ISAH - dough

15) [line 34] MITZVAH HA'BA'AH B'AVEIRAH
If a person transgresses an Aveirah in order to perform a Mitzvah, the Mitzvah is invalid. An example is stealing a Lulav in order to fulfill the Mitzvah of Lulav on the second day of Sukos.

16) [line 38] "TA'AZOV YESEIRA" - the Torah writes an extra word, "Ta'azov," to teach an additional Halachah. The Torah states with regard to the Mitzvah of Pe'ah, "... le'Ani vela'Ger Ta'azov Osam" - "... You shall leave them for the poor and the stranger" (Vayikra 19:10). It repeats this phrase in Vayikra 23:22.

17) [line 48] BATZRO - he harvested it

18) [line 48] PERET
Individual (one or two) grapes that fall during the harvest may not be gathered by the owner of the vine but must be left for the poor, as stated in Vayikra (19:10), "... u'Feret Karmecha Lo Selaket, le'Ani vela'Ger Ta'azov Osam" - "... nor shall you gather the fallen grapes of your vineyard; you shall leave them (the gifts of Pe'ah, Leket, Olelos and Peret) for the poor and the stranger."

19) [line 48] OLELOS
Olelos are incompletely-formed grape clusters, in which no grapes hang from the tip of the central stem, and the grapes on the side-stems that part from the central stem do not lie on one another. These clusters must be left behind on the vine for the poor, as stated in Vayikra (19:10), "v'Charmecha Lo Se'olel... le'Ani vela'Ger Ta'azov Osam" - "And you shall not glean your vineyard... you shall leave them (the gifts of Pe'ah, Leket, Olelos and Peret) for the poor and the stranger."

20) [line 48] SHIKCHAH
If one or two bundles of grain were forgotten in the field when the other bundles were collected, they must be left for the poor, as described in Devarim (24:19). Also, one may not backtrack to harvest a row previously overlooked.

21) [line 49] PATUR MIN HA'MA'ASER (MA'ASER:HEFKER)
(a) See above, entry #13:a-e.
(b) When the owner of produce makes his crops Hefker, they become exempt from the obligation of Ma'aser. This is derived from the verses that obligate a person to give Ma'aser only when he is the owner of the produce (see Devarim 14:22-23), and there is no extra word "Ta'azov" (see above, entry #16) with regard to Ma'aser that would include produce that had become Hefker (and was then reclaimed) in the obligation of Ma'aser.

22a) [line 52] GANAV - a thief (who steals surreptitiously)
b) [line 52] GAZLAN - a robber (who brazenly burglarizes and takes the possessions of others by force)

23) [line 7] HALACHAH KI'SETAM MISHNAH - the Halachah follows the anonymously-authored Mishnah

24) [line 12] MELAVEI B'RIBIS - those who lend money with interest (a) It is forbidden to lend money in return for interest (Shemos 22:24, Vayikra 25:36, Devarim 23:20). Even if interest is charged conditionally, and it is eventually not collected, the transaction is prohibited mid'Oraisa according to some Tana'im. It is also forbidden to take money in order to allow the borrower more time to complete the payment of the loan. (Such payment is known as "Agar Natar.")
(b) The Torah only forbids charging interest if the rate or amount of interest for a loan was fixed at the time that the loan was made. This is called Ribis Ketzutzah. If interest was paid but the amount paid was not fixed at the time of the loan, or if a higher price was paid in a *sale* in order that the seller should allow the buyer more time to complete his payment for the purchase, it is called Avak Ribis. This is forbidden mid'Rabanan.
(c) Certain payments that are not actually Ribis mid'Oraisa or mid'Rabanan were prohibited because they have similarities to Ribis. Chazal refer to this as "Ha'aramas Ribis."

25) [line 12] EIN MEKABLIN MEHEN - - we do not accept compensation from them. The Rabanan decreed that when a thief or usurer wants to return the item he stole or money he received as interest, the victim may not accept it from him. This enactment was done in order to make it easier for thieves to repent (by protecting the penitent from losing all of his assets as a result of repayment). (Tosfos here maintains that this decree was enacted by Rebbi only for his generation.)

26) [line 13] EIN RU'ACH CHACHAMIM NOCHAH HEIMENU - (a) the spirit of the Sages is not pleased with him (Rashi to Bava Metzia 48a); (b) (alt. EIN RU'ACH CHOCHMAH...) the spirit of wisdom does not rest within him (Rashi here, Dikdukei Soferim, see Tosfos Yom Tov to Avos 3:10)

27) [line 17] AVNET - belt
28) [line 27] DAVAR HA'MESUYAM - a specific object, an object that is identifiable
29) [line 29] "V'NASI V'AMCHA LO SA'OR" - "A leader of your people do not curse." (Shemos 22:27)

30) [line 30] B'OSEH MA'ASEH AMCHA - one who is acting in the ways of your people (i.e. he is doing Mitzvos and is not a transgressor)

31) [line 31] MAI BA'I GABEI - what is it doing in his possession?
32) [line 32] AF AL PI SHE'GAVU MACHZIRIN - even though they (the victims) have collected [compensation], they must return [the compensation]

33) [line 34] AMREI: MACHZIRIN V'EIN MEKABLIN MEHEM - they answer: they (the thieves and usurers) must return the stolen money, but they (the victims) may not accept it from them

34) [line 35] LATZEIS YEDEI SHAMAYIM - to fulfill his obligation [of returning the stolen item] in the hands of Heaven

35) [line 35] RO'IM - shepherds
36) [line 35] GABA'IN - government tax collectors
37) [line 36] MOCHSIN - private tax collectors
38) [line 36] MACHZIRIN L'MAKIRIN - they must compensate those whom they recognize [as having been the victims of their theft]

39a) [line 38] BOROS - round pits or wells that are dug in the ground; cisterns
b) [line 38] SHICHIN - narrow elongated wells
c) [line 39] ME'AROS - caves (usually leading to a spring or water source)

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