Talmud for Yevamot 2:2

שְׁנֵי אַחִים וּמֵת אֶחָד מֵהֶן, וְיִבֵּם הַשֵּׁנִי אֶת אֵשֶׁת אָחִיו, וְאַחַר כָּךְ נוֹלַד לָהֶן אָח, וָמֵת, הָרִאשׁוֹנָה יוֹצֵאת מִשּׁוּם אֵשֶׁת אָחִיו שֶׁלֹּא הָיָה בְעוֹלָמוֹ, וְהַשְּׁנִיָּה מִשּׁוּם צָרָתָהּ. עָשָׂה בָהּ מַאֲמָר, וָמֵת, הַשְּׁנִיָּה חוֹלֶצֶת וְלֹא מִתְיַבֶּמֶת. רַבִּי שִׁמְעוֹן אוֹמֵר, מְיַבֵּם לְאֵיזוֹ מֵהֶן שֶׁיִּרְצֶה, אוֹ חוֹלֵץ לְאֵיזוֹ מֵהֶן שֶׁיִּרְצֶה:

If there were two brothers and one of them died, and the second took his brother's wife in yibum, and then a brother were born, and then he [the second brother] died — the first woman goes out by reason of "the wife of his brother who was not in his world," and the second by reason of being her tzarah. If he made a ma'amar in her and he died, the second receives chalitzah, and she is not taken in yibum. R. Shimon says: He can take either one in yibum or give chalitzah to either one. [And she exempts the other thereby. This does not relate to "If he made a ma'amar in her," but to the first part, viz.: "The first one goes out, etc." R. Shimon holds that since when he was born she had already been taken in yibum, and had never had a yibum linkage to him (the one who was born later) from the first brother, she is permitted to him. The halachah is not in accordance with R. Shimon.]

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