These do not revert in Yovel: the share of the bechor, one who inherits his wife, one who performs yibum with his brother’s wife, and a gift; [these are] the words of R’ Meir. But the Sages say: A gift is like a sale. R’ Eliezer says: They all revert in yovel. R’ Yochanan ben Berokah says: One who inherits his wife must return [it] to the members of the family, and he must deduct from the price they [pay].