Mishnayos Kesuvos Perek 10 Mishnah 3
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כתובות פרק י׳ משנה ג׳
If there was potential inheritance there, meaning that there was no surplus of a dinar in the existing properties of the estate, but there was property that was expected to be paid to the estate and which would increase the overall value of the estate so that there would be a surplus of a dinar after the payment of the marriage contracts, these properties are not considered to be in the possession of the estate in determining the total value of the estate. Rabbi Shimon says: Even if there is property that does not serve as guarantee for a loan, i.e., movable property, there in the estate, it does not have any impact on the value of the estate. The marriage contracts concerning male children are not collected unless there is property that serves as a guarantee, i.e., land, exceeding the value of the two marriage contracts by at least one additional dinar.
הָיוּ שָׁם נְכָסִים בָּרָאוּי, אֵינָן כְּבַמֻּחְזָק. רַבִּי שִׁמְעוֹן אוֹמֵר, אֲפִלּוּ יֶשׁ שָׁם נְכָסִים שֶׁאֵין לָהֶם אַחֲרָיוּת, אֵינוֹ כְלוּם, עַד שֶׁיִּהְיוּ שָׁם נְכָסִים שֶׁיֵּשׁ לָהֶן אַחֲרָיוּת יוֹתֵר עַל שְׁתֵּי הַכְּתֻבּוֹת דִּינָר:
Bartenura
היו שם נכסים בראוי. כגון עסקא שביד אחרים או הלואה:
אינן כבמוחזק. אינן נחשבים להיות כאילו הן מוחזקים בידו ויש כאן מותר דינר:
שאין להם אחריות. מטלטלים:
שיש להם אחריות. קרקעות. והלכה כרבי שמעון. ואף בזמן הזה דנהיגי דמטלטלי דיתמי משעבדי לבעל חוב, אין כתובת בנין דכרין נוהגת במטלטלין אלא בקרקעות:
היו שם נכסים בראוי – as for example, merchandise that is in the hands of others or a loan.
אינן כבמוחזק – they are not considered to be as if they are in possession in his hand and there is here and there is an excess of a Denar.
שאין להם אחריות – movable possessions.
שיש להם אחריות – land/property and the Halakha is according to Rabbi Shimon and even at this time where we have the practice that movable property of the orphans is mortgaged to the creditor, the Ketubah of male issue is not practiced with movable possessions, but only with land/property.