Teshuvot Min HaShamayim Siman 24
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הקהל שמחרימין לקבל עליהם הן על מסים הן על צדקות ולא מסרו בו תנאי אם רשאים להתירם, כי יש אומרים שאין רשאין להתירם אחר שאמרו בשעת החרם ע"ד המקום ב"ה, או נאמר שלא הזכירו דעת המקום כ"א להחמיר ולקיים קבלתם כ"ז שירצו, וכשיסכימו להתיר יתירו:
Regarding a community that vow to accept upon themselves taxes and charity, but did not include a conditional clause about being released from the vow. For some hold that they can not be released after they declared, in the original vow, that it was 'with the consent of God, blessed be He.'¹ One could also reason that they only mentioned the consent of God to strengthen the force of the vow and enforce it for as long as they have that intention, but when they agree to be released from it they can be².
footnotes: ¹ This is the opinion of Nachmanides, cited in Beit Yosef, Yoreh Deah 228:38. ² This is the opinion cited in Tosafot on Shevuot 29b:1
והשיבו כבולעו כך פולטו, מה בולעו בניצוצות כך פולטו בניצוצות, ופירשו לי דברי הקהל והסכמתן ניצוץ אש הן לקשור הן להתיר:
They responded: "As it absorbs, so it releases. Just as it absorbs with sparks, so too does it release with sparks" (Avoda Zara 76b:1). They explained to me that the words of the community and their accord are like sparks of fire, whether to bind or to release.