(Rabanan): All types of horns may be used as a Shofar except those of a cow, because it is called Keren.

(R. Yosi): All Shofros are called Keren, as we find in a Pasuk about the Keren of a Yovel (ram).

Question: What is the response to R. Yosi's question?

Answer: All other horns are called both Keren and Shofar; those of a cow are called Keren but not Shofar.

R. Yosi's response is that a Pasuk speaks of "Shor Par" which means Shofar.

The Rabanan understand it to mean that the first Shor was the size of a Par.

(Ulla): The Rabanan's reason follows R. Chisda:

(R. Chisda): The Kohen does not wear gold garments when he enters the Kodesh Kadshim as the accuser (gold, used for the Eigel) cannot become a defender (and likewise a cow's horn).

Question: What about the cow's blood?

Answer: It does not resemble the Eigel.

Question: What about the Ark, its cover and the Keruvim (which are made of gold)?

Answer: The problem is only in bringing something that was used for sin.

Question: What about the gold spoon and pan brought with the Korban?

Answer: The problem is only in using such things for decorative purposes.

Question: What about the gold garments that are used in the outer part of the Sanctuary?

Answer: The problem is only in using such things in the Kodesh Kadshim.

Question: The Shofar is also only used in the outer part!?

Answer: Since it creates a remembrance, it is as though it is being used in the Kodesh Kadshim.

Question: In the Mishnah, they gave the reason that it is called Keren!?

Answer: That is an additional reason.

R. Yosi's response is that the Shofar is only used in the outer part, and all Shofros are called Keren.

(Abaye): The Rabanan's reason is that the Torah instructs that a single Shofar be used, and a cow's horn looks like an amalgam of several Shofros.

Question: In the Mishnah, they gave the reason that it is called Keren!?

Answer: That is an additional reason.

R. Yosi's response is that it is all combined into a single Shofar, and all Shofros are called Keren.

Question: How do we know that Yovel refers to a ram?

Answer (Beraisa): R. Akiva heard that word used in Arabia.

In Galia, he heard a Nidah referred to as a Galmuda, meaning someone who has become separate (Gamul) from her husband.

In Africa, he heard a Ma'ah (value) referred to as a Keshita, which explains the term as used in the Chumash.

(Rebbi): In the islands, I heard a Mechirah (sale) called a Kirah, which explains the term as used in the Chumash.

(Resh Lakish): I heard a bride called a Ninfi (as in Yefeh Nof) and a rooster called a Sechvi (as a Pasuk refers to it having understanding).

Levi had someone say that somebody had "Kava" him, but he didn't know what it meant.

He was told in the Beis ha'Midrash that it meant "robbed."

Rava said that he would have asked how and why it happened, and would have deduced its meaning from the answers.

Levi didn't do that as he thought that it referred to Issur rather than a monetary matter.

The Rabanan didn't know what Serugin meant, until they heard the maidservant of the House of Rebbi refer to a crowd of people moving in small groups by that term.

The Rabanan didn't know what Chalaglugos meant, until they heard her refer to purslane-plant by that term.

The Rabanan didn't know what Salsela meant, until they heard her refer to someone curling his hair with this term.

The Rabanan didn't know what Ta'atasei meant, until they heard her instruct someone to sweep with a broom with this term.

The Rabanan didn't know what "Cast Yehavcha on Hash-m and He will sustain you" meant, until they heard a merchant refer to his burden with that term.

The Shofar of Rosh Hashanah is made from the straight horn of an ibex (wild goat) and its mouthpiece is overlaid with gold.

It is flanked by two trumpets, which are blown for a shorter time, because the mitzvah of the day is the Shofar.

The Shofar of a Ta'anis is made from the curved horn of a ram and its mouthpiece is covered with silver.

Two trumpets are placed in the center, and are blown for a longer time, because they are the mitzvah of the day.

Rosh Hashanah and Yovel are identical regarding the Shofar notes and the Berachos.

(R. Yehudah): On Rosh Hashanah, they would blow ram's horns, and on Yovel, ibex horns.

(R. Levi): On Rosh Hashanah and Yom Kipur, the mitzvah is to use the curved Shofar (of a ram); on a Ta'anis, the mitzvah is to use the straight horn (of an ibex).

Question: In our Mishnah, it says that the Shofar of Rosh Hashanah is the straight horn of an ibex?

Answer: R. Levi follows the opinion of a different Tana:

(R. Yehudah): On Rosh Hashanah, they would blow ram's horns, and on Yovel, ibex horns.

Question: Why doesn't R. Levi simply say that the Halachah follows R. Yehudah?

Answer: As we would then think that the Halachah follows him even for using an ibex Shofar for Yovel.

Question: What is the basis of the dispute?

Answer: R. Yehudah holds that on Rosh Hashanah, it is better to bend (humble) oneself before Hash-m; on Yom Kipur, it is better to practice straightness (simple honesty); the Tana Kama holds the reverse.