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Sefer HaMitzvot, Positive Commandments

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היא שצונו לדון בדין ערכי אדם. והוא מי שיאמר ערכי עלי או ערך פלוני עלי אם היה זכר יפרע כך וכך, ואם היא נקבה תפרע כך וכך, לפי השנים כמו שבא בכתוב ולפי ענין המעריך, והוא אמרו בערכך נפשות. וכבר התבארו משפטי מצוה זו במסכת ערכין. (אם בחקותי, הפלאה הלכות ערכין וחרמין פ"א):

Sefaria Edition 2021, Translated by Rabbi Francis Nataf

That is that He commanded us to administer the law of human appraisals. And that is one who says, "My appraisal is upon me," or "The appraisal of x is upon me": If he is a male, he pays such and such; but if she is a female, he pays such and such - according to the age - as appears in Scripture; and according to the condition of the appraiser (the financial situation of the one who makes this declaration). And that is His saying, "the appraisal of souls" (Leviticus 27:2). And the regulations of this commandment have already been explained in Tractate Arakhin. (See Parashat Bechukotai; Mishneh Torah, Appraisals and Devoted Property 1.)