Yerushalmi Nedarim 3:4 ירושלמי נדרים ג׳:ד׳

MISHNAH: One makes a vow to tax assessors⁹⁷Reading with the Vienna ms. of Tosephta 2:2 edited by S. Lieberman: חָרָג, “fiscal agent” [Y. Kutscher, לשוננו 27 (1963), p.35], as in Arabic خراج “real estate tax, revenue.” This refers to the periodical assessment of wealth by the Roman government known as indiction (Roman 15 year periods, Byzantine 5 year periods). This reading is confirmed as that of the Babylonian Mishnah by Ravad (R. Abraham ben David of Posquières, Temim De‘im No. 59). Earlier commentators explain הרגים as criminal gangs who kill people unless they deliver to them all their money and/or valuables. and to people who condemn property⁹⁸Government fiscal agents acting on an arbitrary decree (in the way it was Roman practice, introduced by Augustus, to condemn any inherited property if the emperor was not named principal heir for a third of the property, with the real heirs being reduced to the status of co-heirs to the emperor.) and to toll collectors⁹⁹Since tolls were always farmed out, the tax farmer had to try to collect more than the legal rate in order to make money on the transaction, and the toll collector may be presumed to have asked for more than he would deliver to the tax farmer. These practices are classified as robbery; cf. Mishnah Baba qama 10:1–2, where toll collectors are classified with robbers. that it is heave even though it is not heave¹⁰⁰A Jewish killer, robber, or toll collector would be much too superstitious to touch heave., that it is king’s family’s property even though it is not theirs¹⁰¹Property of a member of the emperor’s familia, his slaves and freedmen, whom he uses to administer the empire. Their property would be exempt of taxes and shielded from confiscation. This vow would be valuable also against Gentile claimants.. The House of Shammai say, one vows anything except an oath, but the House of Hillel say, even an oath. The House of Shammai say, one may not offer a vow¹⁰²One may make such a false vow only if required to do so by the extortionist who does not believe his victim’s assertions., but the House of Hillel say, one may offer. The House of Shammai say, only what he prescribes as vow, but the House of Hillel say, even what he does not prescribe.
How is this? They said to him, say: a qônām that my wife cannot have any use from me¹⁰³That the qônām be valid if anything he said was untrue., and he said: a qônām that my wife and my children cannot have any use from me; the House of Shammai say, his wife is permitted but his children are forbidden¹⁰⁴Since that part of the vow was not imposed on him.; but the House of Hillel say, both are permitted.

HALAKHAH: “One makes a vow to assessors and to people who condemn property,” etc. To assessors in time of indiction⁹⁷Reading with the Vienna ms. of Tosephta 2:2 edited by S. Lieberman: חָרָג, “fiscal agent” [Y. Kutscher, לשוננו 27 (1963), p.35], as in Arabic خراج “real estate tax, revenue.” This refers to the periodical assessment of wealth by the Roman government known as indiction (Roman 15 year periods, Byzantine 5 year periods). This reading is confirmed as that of the Babylonian Mishnah by Ravad (R. Abraham ben David of Posquières, Temim De‘im No. 59). Earlier commentators explain הרגים as criminal gangs who kill people unless they deliver to them all their money and/or valuables.; to condemners in times of expropriations. Rebbi Jehudah ben Pazi stated in the name of Rebbi Joḥanan: If it was a dangerous situation, it is permitted. Rebbi Aḥa, Rebbi Ḥinena in the name of Rebbi Joḥanan: If it was civilized, it is forbidden¹⁰⁵If the tolls were collected according to a published tariff, or a condemnation was collected pursuant to a court judgment. In the Babli, 28a, the Babylonian opinion is quoted that one may lie to the toll collector if he does not work following an official tariff, and the Galilean that one may not lie to a toll collector appointed by the government.. It was stated: One hangs on Gentiles and government but not on Jews¹⁰⁶If a person frees himself from paying tolls, he may claim that certain of his properties belong to other people. But he should not claim that they were another Jew’s property since the other Jew may sue him for damages once the rule of law has been re-established., because the strong-armed will fall and he should not risk that the prior [obligations] fall on him.

If he transgressed and offered [a vow], how is that in the opinion of the House of Shammai? Let us hear from the following: “The House of Shammai say, his wife is permitted but his children are forbidden.” That means, if he transgressed and offered [a vow], in the opinion of the House of Shammai he is permitted¹⁰⁷It seems that since his wife is permitted even following his voluntary addition of his children, that this addition has no influence on the rest of the vow. (R. David Fraenckel emends the text from “permitted” to “prohibited”.). They wanted to say, vows but not oaths. It was found stated: Rebbi Ismael says, “¹⁰⁸Lev. 19:12. It seems that the argument is based on the second half of the verse, not quoted in the text: "for you would desecrate your God's Name, I am the Eternal". It is general rabbinic doctrine that the note "I am the Eternal" at the end of a verse indicates that a transgression depends on the intention, that God will judge whether a person intended evil or not (Sifra Qedošim Parašah 2(14). This means that when clearly no desecration of the Name is intended, the oath cannot be forbidden.do not swear falsely in My Name,” you may swear to assessors and to people who condemn property and to toll collectors.