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שבת 78:2

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ERASED PAPER,  AS MUCH AS IS REQUIRED TO WRAP ROUND A SMALL PHIAL OF SPIKENARD OIL; SKIN, FOR MAKING AN AMULET; PARCHMENT, FOR WRITING THEREON THE SHORTEST PASSAGE OF THE TEFILLIN, WHICH IS 'HEAR O ISRAEL,':  INK, FOR WRITING TWO LETTERS; STIBIUM,  FOR PAINTING ONE EYE; PASTE, FOR PUTTING ON THE TOP OF A LIME BOARD [SHAFSHAF];  PITCH AND SULPHUR, FOR MAKING A PERFORATION [THEREIN];  WAX, FOR PUTTING OVER A SMALL HOLE;  CLAY, FOR MAKING A HOLE IN A GOLD REFINER'S POT.  R. JUDAH SAID: FOR MAKING A [TRIPOD'S] PEG.  BRAN, FOR PUTTING ON THE MOUTH OF A GOLD REFINER'S POT; LIME,  FOR SMEARING THE SMALLEST OF GIRLS.  R. JUDAH SAID: ENOUGH TO PRODUCE A HAIR-CROWN [KALKAL].  R. NEHEMIAH SAID: ENOUGH FOR MAKING SIDE-CURLS [ONDAFE]. GEMARA. For a cord too, let one be culpable on account of as much as is required to make a hanger for a sieve or a basketsieve? — Since it chafes the utensil, people do not make it [thus]. Our Rabbis taught: As for palm leaves, the standard is as much as is required for making a handle for a basket, an Egyptian basket. As for bast; Others say:  as much as is required for putting on the opening of a small funnel for straining wine. Fat; as much as is required for greasing under a small cake. And what size is that? — As [large as] a sela'. But it was taught, As [large as] a dried fig? Both are the same standard. Soft rags, as much as is required for making a small ball. Anti what size is that? As [large as] a nut. PAPER, LARGE ENOUGH TO WRITE A TAX-COLLECTOR'S RECEIPT ON IT. It was taught: How much is a tax-collector's receipt? Two letters.  But the following contradicts this: If one carries out smooth [blank] paper. if large enough for writing two letters thereon, he is culpable; if not, he is not culpable?  — Said R. Shesheth: What is meant by 'two letters'? Two letters of a tax-collector's receipt. Raba said: [It means] two letters of ours, together with a margin for holding which is the equivalent of a tax-collector's receipt. An objection is raised: If one carries out erased paper or a receipted note; if its blank portion is large enough for two letters to be written thereon, or if the whole is sufficient for wrapping round the mouth of a small phial of spikenard oil, he is culpable; but if not, he is not culpable. As for R. Shesheth, who explained, What is meant by 'two letters'? two letters of a tax-collector's receipt, it is well.  But according to Raba, who said that it means two letters of ours together with a margin for holding, which is the equivalent of a tax-collector's receipt — surely here no margin for holding is required?  This is a difficulty. Our Rabbis taught: If one carries out a tax-collector's receipt before having shown it to the collector, he is culpable;  after having shewn it to the collector, he is not culpable.  R. Judah said: Even after showing it to the collector, he is culpable, because he still needs it. Wherein do they differ? Abaye said: They differ in respect to collectors' runners.  Raba said: They differ in respect to the higher and the lesser collectors.  R. Ashi said: They [even] differ in respect of one tax-collector, because he needs it [the document] for showing to the second, so that he can say to him, 'See, I am a man [exempted] by the collector.' Our Rabbis taught: If one carries out a note of debt, if before it has been settled, he is culpable; if after it has been settled, he is not culpable. R. Judah said: Even after settlement he is culpable, because he needs it. Wherein do they differ? R. Joseph said: They differ as to whether it is forbidden to keep a settled note. The Rabbis maintain: It is forbidden to keep a settled note;  while R. Judah holds: One may keep a settled note.  Abaye said: All hold that a settled note may not be kept; but here they differ as to whether a note requires confirmation [even] when he [the debtor] admits that it was [validly] written. The first Tanna holds: Even when [the debtor] admits that a note [was validly] written, it must be confirmed.  R. Judah holds: When [the debtor] admits that a note was [validly] written, it need not be confirmed. And what is the meaning of 'if before it has been settled' and 'if after it has been settled'?                                              ʰʲˡʳˢʷˣʸ