Anything which is used as payment for another [object], once this one takes possession —- that one becomes liable for its exchange. How? [If one] exchanged an ox for a cow, or a donkey for an ox, once this one takes possession —- that one becomes liable for its exchange.  Possession by the Temple treasury is with money, and possession by a private person is with an act of possession. Its oral dedication to the Temple is like its delivery to a private person.

All commandments involving the son [incumbent] on the father —- men are obligated and women are exempt; and all commandments involving the father [incumbent] on the son —- both men and women are obligated.  Every positive commandment which time causes —- men are obligated and women are exempt; and every positive commandment which time does not cause —- both men and women are obligated.  Every negative commandment —- whether time causes [it], or time does not cause [it] —- both men and women are obligated, except for the prohibition of destroying [one’s beard], the prohibition of rounding [one’s head], and the prohibition of becoming contaminated for the dead.

The [rites of] semichah, waving, bringing close, kemitzah, burning, melikah sprinkling, and receiving —- pertain to men and not to women, except for the meal-offering of a sotah and a female Nazirite, [in which cases] they wave [them].

Every commandment which is dependent on land applies only in the Land; that which is not dependent on land applies both in the Land and outside the Land, except for orlah and kilayim. R’ Eliezer says: Also chadash.