Levítico 27:3 Referencias de la Mishná: Mishnah Arakhin

All [persons] are fit to evaluate or to be made the subjects of evaluation, are fit to vow [another's worth] or have their worth vowed: priests, Levites and [ordinary] Israelites, women and slaves. The tumtum and the hermaphrodite are fit to vow [another's worth], or to have their worth vowed, and are fit to evaluate, but they are not fit to be made the subjects of evaluation, for the subject of evaluation must be definitely either male or female. A deaf-mute, an imbecile, or a minor are fit to have their worth vowed or be made the subject of evaluation, but they are not fit to make either a vow [of another's worth] or to evaluate, because they have no intelligence. A person less than one month old may have his worth vowed but not his valuation.

The law of evaluation is sometimes lenient, and at others times strict. The law of the field of possession is sometimes lenient, and at others times strict. The law concerning a warned ox that has killed a slave is sometimes lenient, and at others times strict. The law of the rapist and the seducer and the defamer is sometimes lenient, and at others times strict. The law of evaluation is sometimes lenient, and at others times strict. How so? Whether one has evaluated the fairest in Israel, or the ugliest in Israel, he must pay fifty selas. But if he said: “Behold, his monetary worth is upon me,” he pays only as much as he is worth.

“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.