Talmud sur Yevamot 1:6
Jerusalem Talmud Kiddushin
“How much is a peruṭah? One eighth of an Italic as.” It was stated: 100Babli Baba meṣia‘ 44b, Tosephta Baba batra 5:11. The as is1/24 of a silver denar; the silver denar is1/24 of a gold denar101In Imperial coinage, the gold denar was usually counted for 25 silver denarii.. Rebbi Ḥiyya stated: “A tetradrachma is four denarii. Six silver oboli are in a denar. Two dupondii are an obolus. An obolus102This has to read: “a dupondius”. is two as. A pondius103This has to read: “an as.” is two semisses. An as104This has to read: “a semis”. is two quadrantes105Greek κοδράντης, equivalent of Roman quadrans, ¼ of an as... A semis106This has to read: “a quadrans”. The final list reads: 1 denar = 6 oboli = 12 dupondii = 24 as = 48 semisses = 96 quadrantes = 192 peruṭot (confirming the tannaïtic standard of the peruṭah as 1/8 of an as, Mishnah Idiut 4:7). In the Roman system, the obolus appears as a weight, rather than a coin: one-sixth of a denar of 3.6 g. is two peruṭot. It turns out that a quadrans is1/32 of the above107This has to read: “A peruṭah is 1/32 of an obolus.” In the entire list, the first entry in each sentence has to be replaced by the next smaller unit and למעלה by מעה..”
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