Rujukan Talmud untuk Keluaran 22:27: Tractate Sefer Torah, Tractate Soferim, Jerusalem Talmud Demai & Jerusalem Talmud Sanhedrin

In the verse “For YHVH (tetragrammaton) your God is HAELOHEI HAELOHIM (God of gods)” (Deuteronomy 10:17) the first name (HAELOHEI) is holy and cannot be erased while the second (HAELOHIM) is non-holy and can be erased. The verse continues “and ADONAI HAADONIM (Lord of lords)” the first name is holy and the second name is non-holy. In the verse “God of Abraham” (Genesis 31:53) the word “God” is holy; “god of Nachor” is non-holy. “Their ancestral gods” is non-holy. In the verse “You shall not curse ELOHIM” (Exodus 22:27) ELOHIM has both holy and non-holy interpretations. Rabbi Yishmael says it’s holy.

"And Lord of lords" (ibid.) - the first 'Lord' is holy, the second isn't. "God of Abraham" (Genesis 31:53) is holy, "God of Naḥor" (ibid.) isn't. "God do not curse" (Exodus 22:27) could be holy or not - Rabbi Shimon says, holy. "For seeing your face is like seeing the face of God" (Genesis 33:10) - this is definitely not holy. "Camp of God" (Genesis 32:2) - this is definitely holy.

Rebbi Yose bar Ḥanina said, for the first basket he transgresses a commandment, for the second a commandment and a prohibition. For the first basket he transgresses a commandment since he gave both names simultaneously¹⁰⁶Mishnah Terumot 3:7 states that the First Tithe is called “beginning” since it contains heave of the tithe, but the Second Tithe is never called “beginning.” Hence, the beginning should precede the non-beginning., and for the second a commandment and a prohibition since he gave both names simultaneously and he put the Second Tithe of the first basket before the First Tithe of the second basket¹⁰⁷In the parallel in Babli Temurah4a/b, both R. Yose bar Ḥanina and R. Eleazar agree that declaring the Second Tithe before the First is a violation. R. Yose bar Ḥanina holds that transgressing a prohibition by words alone is not punishable in criminal law while R. Eleazar declares it punishable..