Arakhin 24A

״ואם מך הוא מערכך״⁠ — החייהו מערכך.

“But if he be too poor for your valuation” (Leviticus 27:8). The word “he” [hu] is interpreted as a variation of havaya, existence or sustenance. In this manner the verse can be read as an instruction to the treasurer: Sustain him from that which he is obligated to pay for your valuation.

אבל לא לאשתו ובניו וכו׳. מאי טעמא? ״הוא מערכך״, ולא אשתו ובניו מערכך.

The Mishnah teaches that food and garments are left for him, but not for his wife or his children. The Talmud asks: What is the reason? The verse states: “If he be too poor for your valuation,” which indicates that he must be sustained from your valuation, but his wife and his children are not sustained from your valuation.

רבי אליעזר אומר: אם היה איכר, נותן לו צמדו. ורבנן? הנהו לאו כלי אומנות נינהו, אלא נכסים נינהו.

The Mishnah teaches: R' Eliezer says that if he was a farmer, the treasurer gives him his pair of oxen; if he was a donkey driver, the treasurer gives him his donkey. The Talmud asks: And the Rabbis, why do they rule that these animals are repossessed? The Talmud responds: According to the Rabbis, these animals are not tools of his craft; rather, they are his property.

היה לו מין אחד. פשיטא! כי היכי דסגי ליה עד השתא, השתא נמי סגי ליה.

The Mishnah teaches that if one had many tools of one type that he was allowed to keep and few tools of one other type, e.g., 3 adzes and one saw, the treasurer does not sell tools of the type of which there are many in order to purchase for him tools of the type of which he has few. The Talmud asks: Isn’t it obvious? Just as it was sufficient for him until now to work with one saw, now too a single saw should be sufficient for him.