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1. The Beraisa cites a number of opinions about how long must Beis Din and the caretaker of Hekdesh announce a sale of property (see Daf 21, #4-5).
2. Rebbi Chiya bar Avin cites two ways to announce the sale of the property of orphans on their behalf according to Rebbi Meir.
3. The Gemara cites two cases in which Beis Din would have to intervene and sell the property of orphans in order to prevent a loss to their estate.
4. There is discussion about why orphans are generally not required to pay debts from their father's estate until they reach Halachic adulthood.
5. Rava gives another reason for #4 above. Rav Nachman seems to argue that we do require orphans to pay the debts of the estate when they are younger.
A BIT MORE
1. The Tana of the Mishnah and Rebbi Meir: 30 days for the property of orphans, and 60 days for Hekdesh. Rebbi Yehudah: 60 days for orphans, 90 days for Hekdesh. Chachamim: Both are announced for 60 days.
2. When the appraisal is done on consecutive days, it is done for 30 days (see Daf 21, #4), but when it is done only on Mondays and Thursdays it must be done for 60 days. Since this is longer period of time word gets out despite the fact that there are only 18 days of announcement.
3. One case is when a debt owed by the orphans is accruing interest, and the debt is going to grow to be more money than the value of the father's estate. Another case is when the orphans must pay their mother's Kesuvah, and if they do not do so she will take her food support from the estate.
4. Rav Papa: This is in order to enable them to fulfill the Mitzvah of repaying a creditor when they are obligated to do so (when they are adults). Rav Huna: This is because we suspect that their father gave collateral to the creditor, and he may have used it already to pay back the debt. When they are older they will be better equipped to analyze the situation and determine if the estate indeed owes this money.
5. Rava reasons that it is possible that the father paid back the loan and received a receipt, but the orphans do not know where it is. This is similar to the reason given by Rav Huna (see Tosfos DH Rava). Rav Nachman understands that we no longer rule that orphans do not pay creditors until they reach adulthood, because if that would be the case, then they would end up using money that essentially does not belong to them.
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