(Mishnah): Property to which Me'ilah does not apply.

(Beraisa): This property [for which one is liable for damage] can be acquired Agav (along with land) property with Achrayus (i.e. land).

(Rav Yehudah citing Shmuel): This Beraisa is R. Yosi ha'Gelili;

(Beraisa - R. Yosi ha'Gelili): "U'Ma'alah Ma'al ba'Shem'' includes Kodshim Kalim.

Ben Azai says, it includes Shelamim.

Aba Yosi ben Dosai says, Ben Azai said only about Bechor.

Question: What do they argue about?

Answer: The one who says Shelamim [is considered a person's Mamon, even though it requires Semichah, Nesachim, and Tenufah of Chazah v'Shok], all the more so Ma'aser (which lacks all of these). The one who says Bechor [which one may sell alive or dead, Tam or Ba'al Mum, is considered a person's Mamon], he holds that Ma'aser (which one may not sell at all) is not.

R. Shimon says, Kodshei Kodoshim and Kodshim Kalim are the same;

Kodshim for which one has Achrayus [he must bring another if it becomes blemished or lost], I apply to them 'ba'Amiso v'Chichesh' (they are considered his Mamon). Those for which one has no Achrayus, I apply to them "ba'Shem v'Chichesh.'' (They are considered Hash-m's Mamon.)

(Rav Huna): Kosher Kodoshim and Pasul Kodshim are the same;

Kodshim for which one has Achrayus, even if they are la'Shem (they are Kosher), I apply to them 'ba'Amiso v'Chichesh'. Those for which one has no Achrayus, I apply to them "ba'Shem v'Chichesh'', and not 'ba'Amiso v'Chichesh'.