Mesorat%20hashas for Yevamot 4:7

הַחוֹלֵץ לִיבִמְתּוֹ, הֲרֵי הוּא כְאֶחָד מִן הָאַחִין לַנַּחֲלָה. וְאִם יֶשׁ שָׁם אָב, נְכָסִים שֶׁל אָב. הַכּוֹנֵס אֶת יְבִמְתּוֹ, זָכָה בַנְּכָסִים שֶׁל אָחִיו. רַבִּי יְהוּדָה אוֹמֵר, בֵּין כָּךְ וּבֵין כָּךְ, אִם יֶשׁ שָׁם אָב, נְכָסִים שֶׁל אָב. הַחוֹלֵץ לִיבִמְתּוֹ, הוּא אָסוּר בִּקְרוֹבוֹתֶיהָ, וְהִיא אֲסוּרָה בִקְרוֹבָיו. הוּא אָסוּר בְּאִמָּהּ, וּבְאֵם אִמָּהּ, וּבְאֵם אָבִיהָ, וּבְבִתָּהּ, וּבְבַת בִּתָּהּ, וּבְבַת בְּנָהּ, וּבַאֲחוֹתָהּ בִּזְמַן שֶׁהִיא קַיֶּמֶת. וְהָאַחִין מֻתָּרִין. וְהִיא אֲסוּרָה בְאָבִיו, וּבַאֲבִי אָבִיו, וּבִבְנוֹ, וּבְבֶן בְּנוֹ, בְּאָחִיו, וּבְבֶן אָחִיו. מֻתָּר אָדָם בִּקְרוֹבַת צָרַת חֲלוּצָתוֹ, וְאָסוּר בְּצָרַת קְרוֹבַת חֲלוּצָתוֹ:

If one gives chalitzah to his yevamah, he is as one of the brothers relative to inheritance [and he does not lose his share because he gave chalitzah. (For we might think that he should be penalized for having deprived her of yibum, having rendered her unfit to the other brothers.)] If there is a father, the property (of the dead brother) reverts to the father, [it being written (Deuteronomy 25:6): "And it shall be, the first-born, etc." Just as the first-born inherits nothing in the lifetime of the father, so the yavam. (This is not the halachah; but if one takes a yevamah, he acquires his brother's property, even if the father is alive.] If one weds his yevamah, he acquires the property of his brother. R. Yehudah says: In either event, if the father is alive, the father receives the property. If one gives chalitzah to his yevamah, he is forbidden o her relatives [as if she were his wife. All relatives forbidden by reason of (kinship) with one's wife are forbidden by rabbinical ordinance by reason of (kinship) with his chalutzah], and she is forbidden to his relatives. He is forbidden to her mother, her mother's mother, her father's mother, her daughter, her daughter's daughter, her son's daughter, and her sister so long as she is alive. [This refers to her sister and not to the other arayoth.] And the brothers are permitted (to her relatives). And she is forbidden to his father, his father's father, his son, his son's son, his brother, and his brother's son. One is permitted to the kin of the tzarah of his chalutzah [and we do not say that the tzarah is like the chalutzah, that he is forbidden to the sister of the tzarah of his chalutzah just as he is forbidden to the sister of his chalutzah], and he is forbidden to the tzarah of the kin of his chalutzah. [e.g., Reuven gave chalitzah to Leah, and Rachel (her sister) was married to a stranger. Rachel had a tzarah. If the stranger dies, that tzarah is forbidden to Reuven. The reason: When Leah receives chalitzah, she brings Rachel, her sister, with her to beth-din. People do not know which one of them he has given chalitzah to. Some think that he has given chalitzah to Rachel, so that if he marries Rachel's tzarah, (who is the tzarah of the kin of his chalutzah), they say that he has married the tzarah of his chalutzah, for they think that Rachel and her tzarah are the wives of his brother, his having given chalitzah (as they think) to Rachel. But a yevamah does not bring her tzarah with her when she receives chalitzah. Therefore, if he marries the sister of the tzarah, they do not say that he has married the sister of his chalutzah.]

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