shouldn't the heading for the middle column in the last chart read "ve'hkol on Ha'mekabel" instead of ve'hakol on ha'nosein"?
is footnote 4 accurately describing what's happening when the "no'sein" is me'kabel on himself achriyos of unsa v'zula?
Allen, Baltimore, md usa
1. Yes, you are correct, it should read, "ha'Mekabel."
2. No, it is not. Rashi's explanation is that Abaye is stating that the Nosen is accepting upon himself all deficits due to any lessening of value or forced circumstances. In that situation it is still considered to belong to the original owner (hence the gentile who gives these animals to a Jew still causes them to be exempt from Bechor). Rava asks, if the original owner has such a strong amount of liability this cannot be called Tzoan Barzel! (This is the Ritva's explanation of Rashi. See also the Ritva's explanation of the opinion of Rabeinu Tam.)
All the best,
Yaakov Montrose