Eruchin 4:2 - 4:3

אומר אני אף בערכין כן – if it happens by chance, even with Valuations is similar to sacrifices, then it is like sacrifices, But it was stated [in this Mishnah] that Valuations are not like Sacrifices, because they are not similar one with the other, and for what reason does a poor person who dedicated the value of a rich person, gives the value of a poor person because of the law regarding the payment of certain vows according to one’s [own] means, because the rich person is not liable for anything, and not the monetary value of the Metzorah/leper. But this [individual] who spoke regarding the rich person, did not intend other than according to the measurement of the years of the rich individual which are less or more than his own years. Therefore, he is judged according to his own means/wealth, but the rich person who said: “My value is upon me,” that he is liable for a complete/full value, similar to the [wealthy] leper and the poor person heard it and said, “What that person that this upon me,” he gives the value of a rich person. This is the reading.

היה עני והעשיר או עשיר והעני משלם ערך עשיר – if he was poor and became rich prior to giving [the valuation money], he pays the value of a rich person, for the All-Merciful one said (Leviticus 27:8): “according to what the vower can afford,” for it is in regard to one’s wealth/means. Rich and the poor [alike] also according to one’s means of the person who vows, is written (see the verse mentioned above), for he had the means at the time that he made the vow.

רבי יהודה אומר אפילו עני והעשיר וחזר והעני נותן ערך עשיר – as it is written (Leviticus 27:8): “But if one cannot afford the equivalent,” until it will be that he must have remained in his impoverished condition from the beginning to the end of the proceedings (see Talmud Arakhin 17b). But the Halakha is not according to Rabbi Yehuda.

אפילו אביו מת – at the time when this person is obligated for a sacrifice, his father is on his deathbed and about to die, and he (i.e., the father) died and he inherited from him ten-thousand before he brought his sacrifice, he does not bring anything other than the sacrifice of an impoverished person, just as he was at the time that he became obligated for a sacrifice.

ספינתו בים – not that his ship was lade from his business-dealings with ten-thousand, for if so, he is rich. But rather, that his ship was rented out to others with ten-thousand as payment, and he lacks anything in his hand other than that ship. But because of the payment, he is not rich, for the rent is not completely paid other than at the end, and it is found that now he is a poor person. But, because of the ship itself, he is a poor person, for this Tanna/teacher [of the Mishnah] holds like one who says further on (see Talmud Arakhin 17b-18a) that if the person making the Valuation was a donkey-driver, the Kohen gives him his donkey and he doesn’t give it to be dedicated to the Temple, but if he was a farmer, he leaves for him the yoke/pair of working animals tied to the yoke which is his income. And so too, he leaves him his ship.