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If the person be from one month old to five years old, then the estimation of the value of a male is five shekels and the estimation of the value of a female is three shekels. If a person is sixty years old or older, the estimation of the value of a male is fifteen shekels and the estimation of the value of a female is ten shekels. But if anyone is too poor to pay the estimated value, then he will present himself before the priest and the priest will make an estimation based on the ability of the person vowing to pay. The priest will establish the value.

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