Nedarim

What is meant by 'and just as it is in reference to other matters, so it is in reference to vows'? — Said Raba, It means this: Do you not admit that one is not stoned for [violating] her, as in the case of a betrothed maiden?  R. Ashi said, The Mishnah too supports [this interpretation]:  THE YEBAMAH IS NOT AS COMPLETELY UNITED TO HER [BETROTHED] HUSBAND AS AN ARUSAH TO HER [BETROTHED] HUSBAND. MISHNAH. IF A MAN SAYS TO HIS WIFE, 'ALL VOWS WHICH YOU MAY VOW FROM NOW UNTIL I RETURN FROM SUCH AND SUCH A PLACE ARE CONFIRMED,' THE STATEMENT IS VALUELESS; [IF HE SAID] 'BEHOLD, THEY ARE ANNULLED,' — R. ELIEZER RULES, THEY ARE ANNULLED; THE SAGES MAINTAINED, THEY ARE NOT ANNULLED. SAID R. ELIEZER: IF HE CAN ANNUL VOWS WHICH HAVE ALREADY HAD THE FORCE OF A PROHIBITION,  SURELY HE CAN ANNUL THOSE WHICH HAVE NOT HAD THE FORCE OF PROHIBITION! THEY SAID TO HIM: BEHOLD, IT IS SAID, HER HUSBAND MAY ESTABLISH IT, AND HER HUSBAND MAY ANNUL IT:  THAT WHICH HAS ENTERED THE CATEGORY OF CONFIRMATION, HAS ENTERED THE CATEGORY OF ANNULMENT;  BUT THAT WHICH HAS NOT ENTERED THE CATEGORY OF CONFIRMATION, HAS NOT ENTERED THE CATEGORY OF ANNULMENT. GEMARA. The scholars propounded: In R. Eliezer's view, do they take effect and [then] become annulled, or do they take no effect at all? What is the practical difference?