Erchin 5:4-5

Erchin (Arachin) 5:4

If one commits to donate another person’s valuation and both of them die, his heirs must pay. If one vows to pay another person’s actual worth and the one who vowed died, his heirs must pay; if the one about whom he vowed died, his heirs don’t have to pay because the dead have no financial value.

Erchin (Arachin) 5:5

Let's say that a person committed a particular ox as a burnt offering or a particular house towards Temple upkeep. If the ox dies or the house collapses, he doesn’t have to pay. If he vowed to donate the value of the ox or the value of the house and the ox dies or the house collapses, he is still obligated to pay.