Mesorat%20hashas for Megillah 1:6

אֵין בֵּין הַמֻּדָּר הֲנָאָה מֵחֲבֵרוֹ לַמֻּדָּר מִמֶּנּוּ מַאֲכָל אֶלָּא דְּרִיסַת הָרֶגֶל וְכֵלִים שֶׁאֵין עוֹשִׂין בָּהֶן אֹכֶל נֶפֶשׁ. אֵין בֵּין נְדָרִים לִנְדָבוֹת אֶלָּא שֶׁהַנְּדָרִים חַיָּב בְּאַחֲרָיוּתָן, וּנְדָבוֹת אֵינוֹ חַיָּב בְּאַחֲרָיוּתָן:

There is no difference between bevowing benefit from one's neighbor and bevowing food from him, but "the treading of the foot" [Bevowing benefit is more stringent than bevowing food only in that one who bevows benefit may not enter the other's property, whereas one who bevows food may], and, (another difference), vessels which are not used for food preparation, [it being permitted to lend them to one who bevows food (but not to one who bevows benefit). And this, only in a place where such vessels are not hired out; but in a place where they are hired out, it is forbidden (even to one who bevows food). For (he is forbidden) any benefit resulting in food. For if this one had not benefited him (by lending him the vessel), he would be lacking a perutah's worth of food benefit. For with that perutah (saved), he can buy food.] There is no difference between vows and gifts, but that one must make good for vows, but he need not make good for gifts. [("vows":) If one says: "I take it upon me (i.e., I vow) to bring a burnt-offering," after which he separated it (the animal) and it were lost, he must bring a different one. ("gifts":) If one says: "this animal is (given) as a burnt-offering," and it were lost, he need not bring a different one, for he did not take it upon himself. But as far as liability for delay is concerned, they are both the same, it being written (Deuteronomy 23:24): "…what you have vowed to the L-rd your G-d, the gift that you spoke with your mouth, etc."

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