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שבועות 48:1

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If one said it was two ox-goads high, and the other said three, their testimony is valid; but if one said three, and the other said five, their testimony is invalid; but they may join for other testimony. Now does this not mean for testimony in a money matter? — Raba said: [No! it means] he and another may join for other testimony for [this] new moon; for they are now two against one, and the words of one are of no value where there are two. HE SAID TO THE SHOPKEEPER: ‘GIVE ME FOR A DENAR FRUIT,’ etc. It was taught: R. Judah said: When [do we say that the householder takes the oath]? If the fruits are heaped up and lying there, and both are contesting about them; but if he threw them into his basket over his back, he who wishes to exact from his neighbour must bring proof. HE SAID TO THE MONEY CHANGER: ‘GIVE ME etc.’ It is necessary [for both clauses to be stated], for if he had taught us only the first one, [we might have thought] in that case the Rabbis say [that the householder takes an oath] because fruit may decay, and because it decays they do not keep it, but in the case of money, which does not decay, we might think they agree with R. Judah. And if this [second clause] had been stated, [we might have thought] in this case R. Judah says [that the householder does not take an oath], but in that [first clause] I might have thought he agrees with the Rabbis, therefore [both clauses are] necessary. JUST AS THEY SAID THAT SHE WHO IMPAIRS HER KETHUBAH. . .SO ALSO ORPHANS CANNOT EXACT PAYMENT EXCEPT WITH AN OATH. From whom? Shall we say, from the borrower? Their father would have obtained payment without an oath; and they require an oath! — Thus he [the Tanna] means: So also orphans from orphans cannot exact payment except with an oath. Rab and Samuel both said: They did not teach this except if the lender died during the lifetime of the borrower; but if the borrower died during the lifetime of the lender, the lender had already become liable to take an oath to the children of the borrower; and a man cannot bequeath an oath to his children. They sent this [question] to R. Eleazar: What is the nature of this oath? — He sent them [the reply]: The heirs swear the oath of heirs, and receive [their due]. They sent this [question also] in the days of R. Ammi. He exclaimed: So often do they continue sending this [question]! If I would have found some argument in connection with it, would I not have sent it to them? But, said R. Ammi, since it has come to us, we will say something concerning it: If he stood in the court and died, the lender had already become liable to take an oath to the children of the borrower, and a man cannot bequeath an oath to his children; but if he died before he came to the court, the heirs swear the oath of heirs, and receive [their due]. To this R. Nahman demurred: Is it the Court that makes him liable to take the oath? From the time that the borrower died, the lender had already become liable to take an oath to the children of the borrower! But, said R. Nahman, if the ruling of Rab and Samuel is accepted, it is accepted; and if not, not. Hence, he is in doubt, But did not R. Joseph b. Minyomi say that R. Nahman decided a case that they should divide? — According to the view of R. Meir, he means; but he himself does not agree. R. Oshaia raised an objection: If she died, her heirs mention her kethubah until twenty five years [have elapsed]! Here we are discussing a case where she took the oath, and then died. Come and hear: If he married a first [wife], and she died; and he married a second, and he died, the second and her heirs come before the heirs of the first. — Here also, she took the oath and then died. Come and hear: But his heirs make her take an oath, and her heirs, and those who come with her authority. — R. Shemaiah said: Alternatives are stated: ‘her’, if she is a widow; and ‘her heirs’, if she is divorced. R. Nathan b. Hoshaia raised an objection: The son's power is more extensive than the father's power.ʰʲˡʳˢʷˣʸᵃᵃᵃᵇᵃᶜ