利未記 27:12的米示拿參照:Mishnah Sanhedrin

וְהֶעֱרִ֤יךְ הַכֹּהֵן֙ אֹתָ֔הּ בֵּ֥ין ט֖וֹב וּבֵ֣ין רָ֑ע כְּעֶרְכְּךָ֥ הַכֹּהֵ֖ן כֵּ֥ן יִהְיֶֽה׃

祭司要按牲畜的好壞為它估價;祭司怎樣估定,就要照那價值為準。

Mishnah Sanhedrin

The laying on of the elders’ hands and the breaking of the heifer’s neck [are decided upon] by three, according to Rabbi Shimon. But Rabbi Judah says: “By five.” The rites of halitzah and “refusal” [are performed] before three. The fruit of fourth year plantings and Second Tithes whose value is not known [are redeemed] before three. Things dedicated to the Temple [are redeemed] before three. Vows of evaluation to be redeemed with movable property, [are evaluated] before three. Rabbi Judah says: “One must be a priest.” [Vows of evaluation], [to be redeemed] with land [are evaluated] before nine and a priest. And similarly [for the evaluation] of a man.
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