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FOOTNOTES:

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(1) See Rashbam (71b, DH v'Rav Huna), who explains that, logically, there is no reason to differentiate between giving a gift and being Makdish and to make three separate categories (a sale, a gift, and Hekdesh).

(2) The practical differences are that (a) the seller includes in the sale of a Bor the pathway to get to the Bor, (b) when the seller sells a field and leaves over the Bor for himself, he does not leave over the pathway for himself, and (c) when the seller sells two trees, he sells the land between them as well.

(3) The practical difference is that aside for giving the above-mentioned objects (footnote #2), the giver also includes in his gift the Bor, Gas, Shovach, Sadan ha'Shikamah, Charuv ha'Murkav, and the Shomirah plastered with cement, etc.

(4) The practical difference is that the seller does not sell the things mentioned above in footnote #2).

(5) That is, he gives generously, "b'Ayin Yafah" (see above, footnote #2) -- but not very generously, "b'Ayin Yafah Yoser Midai" (see above, footnote #3). The Gemara (72b) explains that this does not contradict the view of Rebbi Shimon in the Beraisa, because in the Mishnah he is expressing his view of what he thinks the Rabanan (who hold that one is Makdish "b'Ayin Yafah Yoser Midai") should really hold. Rebbi Shimon is saying that the Rabanan should at least agree that one is not Makdish very generously, but only "b'Ayin Yafah." (It might be that Rebbi Shimon is making the same argument with regard to a gift, according to the Gemara's conclusion. He is telling the Rabanan to at least admit that gifts are not given very generously.)