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The new Mishna establishes several rules governing how a person who vows to bring a thanks offering may designate the source of the funding—whether from non-sacred money (chulin) or second-tithe money (ma'aser sheni). The fundamental principle is that a sincere vow (neder) creates a personal obligation, and obligations may not be fulfilled using second-tithe money, which carries its own consecrated status and is designated for consumption in Jerusalem rather than for the satisfaction of independently incurred debts to the Temple.
We explore the controversy between Beit Shammai and Beit Hillel concerning the retraction or dissolution of vows (nedarim), with particular focus on the dispute recorded in our daf regarding one who vows to bring a thanks offering without its obligatory loaves, or an animal sacrifice without its libations.
The Shammaite principle—that when a declaration contains internally contradictory elements, one attends exclusively to the first utterance—is examined through multiple passages in the Talmudic corpus including Tractate Nazir, Tractate Nedarim, and the legal discussion preserved in the Gemara on our daf.