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1. If someone sells or is Makdish all of his possessions, his Tefilin are included.
2. The Mishnah lists items that cannot be taken as collateral from a person who dedicated a fixed value (and cannot pay), or from someone who was Makdish all of his possessions.
3. The Mishnah advises against being Makdish a Sedeh Achuzah less than two years before Yovel.
4. The years (in #3 above) are counted to the advantage of Hekdesh.
5. The Rabanan discuss what happens when a person dedicates a Sedeh Achuzah during the Yovel year.
A BIT MORE
1. When one is Makdish his possessions, he clearly intends to be Makdish his Tefilin as well. He understands that by giving to Hekdesh he is doing a Mitzvah. Rav Yeimar states that even when he sells all of his possessions, which is not a Mitzvah, he includes his Tefilin.
2. His wife's and children's clothing, including clothing or shoes clearly made for them, cannot be taken as collateral and are not included in his pledge to Hekdesh.
3. The verse states that the regular price of redemption of a Sedeh Achuzah, which is one Sela and one Pundyon per year before Yovel (per Beis Kor), applies only when one dedicates his field with "years" (meaning a minimum of two) before Yovel. In such a case he would have to pay fifty Sela (instead of a maximum of two Sela and two Pundyon) to redeem his field before Yovel, making this an extremely expensive proposition.
4. For example, if one dedicated his field with only slightly less than two years left until Yovel, the partial year is not considered a year. Therefore, he must redeem his field for the full price of fifty Sela.
5. Rav: It is Hekdesh, and he must pay fifty Sela to redeem it. Shmuel: His vow is invalid.
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