[27a - 45 lines; 27b - 47 lines]
We recommend using the textual changes suggested by the Bach and the marginal notes of the Vilna Shas. This section is devoted to any other important corrections that Acharonim have pointed out in the Gemara, Rashi and Tosfos.
 Gemara 27b [line 46]:
Should be corrected as suggested by Shitah Mekubetzes #15
 Rashi 27b DH Liten Cheshbon ha'Magi'a ד"ה ליתן:
Should be corrected as suggested by Shitah Mekubetzes #23
1)[line 16]ואיידי דתנא רישאV'AIDI D'TANA REISHA- and since it is taught in the Reisha. The Reisha is the Mishnah on Daf 24a, which says that one may not be Makdish a Sedeh Achuzah less than two years before Yovel.
PEREK #8 HA'MAKDISH
2)[line 23]פתח אתה ראשוןPSACH ATAH RISHON- you give the first bid
3)[line 22]חומשCHOMESH (PIDYON SEDEI ACHUZAH)
(a)If a person was Makdish (consecrated to the possession of the Beis ha'Mikdash) his Sedeh Achuzah, everyone has the right to redeem it from Hekdesh from that day until Yom ha'Kipurim of the Yovel year. If the Makdish redeems it, he must pay to Hekdesh an additional fifth (of the ensuing total, or a quarter of the original value) of the value of the field. If the Makdish does not redeem his field by Yom ha'Kipurim of the Yovel year, but rather it is not redeemed, or another person redeems it, it is given to the Mishmar of Kohanim who are on duty at that time (Vayikra 27:15-21).
(b)When redeeming a Sedeh Achuzah from Hekdesh, its "value" is determined according to the fixed endowment value stated in Vayikra 27:16, i.e. 50 silver Shekels for every parcel of land that is normally sown with a Chomer (1 Chomer = 1 Kur = 30 Se'ah or approximately 216, 248.9 or 432 liters, depending upon the differing Halachic opinions) of barley seed (75,000 sq. Amos — see Background to Kidushin 60:17). However, fifty Shekels are given only if the field was redeemed at the beginning of a new Yovel cycle; the amount decreases proportionally with every year that passes until it is less than two years before the next Yovel. At that point, it is once again redeemed for fifty Shekels per Chomer (ibid. 25a).
(c)During the time that the Yovel year is not observed (such as when a majority of the Jewish people are not living in Eretz Yisrael), a Sedeh Achuzah is redeemed according to its appraised value (which is based on the value that the highest bidder agrees to pay). If the owner wants to redeem it, he must add a fifth to the value that he pays for it, as described above.
4)[line 27]איסרISAR- with a coin with the value of 1/24 of a Dinar (see Background to Chulin 138:1, "Currency")
5)[line 33]טפי ופריק להTAFI U'PARIK LAH- he adds a bit and redeems it
6)[line 33]מצות גאולה באדוןMITZVAS GE'ULAH B'ADON- even though anyone may redeem a Sedeh Achuzah from Hekdesh, there is a preference for the original owner to redeem it. The Gemara points out that we even insist that the Makdish redeem it.
7)[line 44]ונפרעין משל עשר את המותרV'NIFRA'IN MI'SHEL ESER ES HA'MOSAR- the extra amount is collected from the one who bid 10. That is, if the field is sold for less than 10, then the difference between the sale price and 10 is collected from the bidder who offered 10. The rest is collected from the other bidders, as with the previous cases (RAMBAM Hilchos Erchin 8:3).
8)[line 1]הבעלים נותנין עשרים וששHA'BE'ALIM NOSNIN ESRIM V'SHESH- the owner pays 26 for the field. See Chart #5.
9)[line 5]אין מוסיפין חומש על עלויו של זהEIN MOSIFIN CHOMESH AL ILUYO SHEL ZEH- we do not demand that the Makdish add an additional fifth for the amount that the second bidder added to the cost of the Pidyon
10)[line 11]משלשין ביניהןMESHALSHIN BEINEIHEN- they divide the amount between them
11)[line 32]בעל הבית אומר בסלעBA'AL HA'BAYIS OMER B'SELA - the owner of the fruits of Ma'aser Sheni offers to redeem them at the price of a Sela (PIDYON MA'ASER SHENI)
(a)After a crop that is grown in Eretz Yisrael is harvested and brought to the owner's house or yard, he must separate Terumah Gedolah from the crop and give it to a Kohen. Although the Torah does not specify the amount to be given, the Rabanan set the requirement at one fiftieth of the total crop. After Terumah is removed from the produce, one tenth of the produce that remains must be designated "Ma'aser Rishon," and given to a Levi. The Levi, in turn, must separate one tenth of his Ma'aser Rishon as Terumas Ma'aser, to be given to a Kohen, as it states in Bamidbar 18:26.
(b)The produce may not be eaten until both Terumos have been separated from it. Until the Terumos have been separated, the produce is called Tevel. The punishment for eating Tevel is Misah b'Yedei Shamayim (Sanhedrin 83a).
(c)A second tithe is given every year after Ma'aser Rishon has been separated. The tithe that is separated in the third and sixth years of the 7-year Shemitah cycle is called Ma'aser Ani and is given to the poor.
(d)The tithe that is separated during the first, second, fourth and fifth years is called Ma'aser Sheni. The Torah requires that Ma'aser Sheni be brought to Yerushalayim and eaten there by its owner. Anyone who eats Ma'aser Sheni produce outside of the walls of Yerushalayim (without Pidyon, redemption — see (e) below) receives Malkus (RAMBAM Hilchos Ma'aser Sheni 2:5). Once the Ma'aser Sheni produce enters the walls of Yerushalayim, it may not be redeemed. It is considered "Niklat," "captured" by the walls.
(e)Alternatively, Ma'aser Sheni produce may be redeemed (Pidyon), in which case the money used to redeem it is brought to Yerushalayim. If the owner himself redeems the produce, he must add an additional fifth (of the ensuing total, or a quarter of the original value). The food that is bought with this money in Yerushalayim becomes Kodesh like Ma'aser Sheni and must be eaten b'Taharah. Ma'aser Sheni that was redeemed by anyone besides the owner is exempt from the additional fifth.
(f)There is a limitation as to the foods that may be purchased with Ma'aser Sheni money. Only foods that are classified as "Pri mi'Pri" (items that has been produced from something that has been produced) and "Gedulei Karka" (foodstuffs that are grown from the ground) are permitted. These limitations exclude the purchase of salt and water (and possibly mushrooms, as the Gemara here teaches).
12)[line 36]בחריקיןB'CHARIKIN- in our stead
13)[line 39]נישום הקדש בג'NISHOM HEKDESH B'SHELOSHAH- the evaluation of Hekdesh is done by three people