Quoting%20commentary for Arakhin 5:5

שׁוֹר זֶה עוֹלָה, בַּיִת זֶה קָרְבָּן, מֵת הַשּׁוֹר וְנָפַל הַבַּיִת, אֵינוֹ חַיָּב לְשַׁלֵּם. דְּמֵי שׁוֹר זֶה עָלָי עוֹלָה, אוֹ דְּמֵי בַיִת זֶה עָלָי קָרְבָּן, מֵת הַשּׁוֹר וְנָפַל הַבַּיִת, חַיָּב לְשַׁלֵּם:

[If someone said,] “this ox [shall be] an <i>olah</i> [offering that is entirely burnt],” or “this house [shall be] an <i>olah</i>,” and the ox died or the house fell down, he is not obligated to pay. [If he said:] “this ox is upon me as an <i>olah</i>” or “this house is upon me as an <i>olah</i>” and the ox died, or the house fell down, he is obligated to pay [their worth].

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