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SUMMARY
If a woman makes a Neder of Netulah Ani m'Yehudim if the husband annuls the Neder she is permitted to her husband and forbidden to everyone else. (1)
The Be'raysah says that a woman who makes a Neder not to benefit from Briyos may benefit from Ma'aser Ani.
Rebbi Eliezer says that it is not necessary to separate Ma'aser Ani from Dma'i. (2)
The Chachamim hold that one must designate the Ma'aser Ani of Dma'i. .(3)
The owner doesn't have Tovas Hana'ah (the right to give it to who he pleases) in the Ma'aser Ani that is distributed in the granary. (4)
The owner has Tovas Hana'ah in the Ma'aser Ani that is given out in the house.
If someone makes a Neder that Kohanim and Leviyim may not benefit from him they may take the Te'rumos and Ma'aser from him forcefully.
If someone makes a Neder that certain Kohanim and Leviyim may not benefit from him the Te'rumos and Ma'aser shall be given to others.
Rebi says that if someone steals the Tevel of his friend he must pay for all of the Tevel including the Te'rumos and Ma'aseros. (5)
Rebbi Yose'i Bar Yehudah holds that he only has to pay for the Chulin not for the Te'rumos and Ma'aseros.
A BIT MORE
1. The husband is included in the Neder because her intention is to prohibit the only one that she is Mutar to.
2. Because we do not suspect that the Am ha'Eretz did not separate the Ma'aser Ani because he will not incur a loss by separating the Ma'aser Ani since if he wants he can become an Ani by being Mafkir his property and than he can eat the Ma'aser Ani himself.
3. The Chachamim hold that we suspect that the Ani did not separate the Ma'aser Ani because he is afraid to MAfkir his property and thus he will have to give the Ma'aser Ani to the Ani and he will incur a loss.
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4. Since the owner doesn't have Tovas Hana'ah it is permitted for a person who made a Neder to benefit from the Ma'aser Ani.
5. He must pay for the Tovas Hana'ah of the Te'rumos and Ma'aseros.
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BRIEF INSIGHT
TOVAS HANA'AH
The owner doesn't have Tovas Hana'ah in the Ma'aser Ani that is distributed in granary but he does have Tovas Hana'ah in the Ma'aser Ani that is given out in the house. The Sifri says that in the summer the Ma'aser Ani is given out in the granary and since the Pasuk says that you shall place down the Ma'aser and it doesn't say that the Ma'aser shall be given out therefore the owner doesn't have Tovas Hana'ah. In the winter the Ma'aser Ani is given out in the house so that it will not get ruined in the rains and the Pasuk that you shall give it and therefore the owner has Tovas Hana'ah. (Tosofos in the name of Rabeinu Tam)
QUICK HALACHAH
MA'ASER ANI
The Chachamim decreed that a person only has to separate Te'rumas Ma'aser from Dma'i because it is a Chiyuv Misah and also Ma'aser Sheni because it doesn't cost anything because it is eaten by the owner in Yerushalayim. Ma'aser Rishon and Ma'aser Ani are not separated from the Dma'i because it is a Safek and he can tell the [Levi or Ani] bring proof and I will give it to you. Even though Ma'aser Ani is not separated from Dma'i it must be designated. Rambam Hilchos Ma'aser 9:2,3)
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