Halakhah for Bekhorot 8:10

אֵלּוּ שֶׁאֵינָן חוֹזְרִין בַּיּוֹבֵל, הַבְּכוֹרָה, וְהַיּוֹרֵשׁ אֶת אִשְׁתּוֹ, וְהַמְיַבֵּם אֶת אֵשֶׁת אָחִיו, וְהַמַּתָּנָה, דִּבְרֵי רַבִּי מֵאִיר. וַחֲכָמִים אוֹמְרִים, מַתָּנָה כְּמֶכֶר. רַבִּי אֱלִיעֶזֶר אוֹמֵר, כֻּלָּן חוֹזְרִין בַּיּוֹבֵל. רַבִּי יוֹחָנָן בֶּן בְּרוֹקָא אוֹמֵר, הַיּוֹרֵשׁ אֶת אִשְׁתּוֹ, יַחֲזִיר לִבְנֵי מִשְׁפָּחָה וִינַכֶּה לָהֶם מִן הַדָּמִים:

These do not return on the Jubilee year: the first born portion, one who inherits his wife, or who performs Levirate marriage to his brother's wife, or a gift - [these are] the words of Rabbi Meir. The Sages say: a gift is like a sale. Rabbi Eliezer says: all of these things are returned on the the Jubilee year. Rabbi Yochanan ben Beroka says: one who inherits his wife should return it to her family and he may deduct [her burial expenses] from the money.

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