Erchin 8:4-5

Erchin 8:4

A person may dedicate some of his flock or cattle to the kohanim, some of his male or female Canaanite servants, and some of his hereditary fields. Rabbi Elazar says that if one dedicates these things in their entirety, they are not dedicated. Rabbi Elazar ben Azarya said that if one cannot dedicate all of his property for religious purposes, we must certainly be careful with our own property (by not giving it away for secular purposes)!

Erchin 8:5

If one dedicates his son or daughter, or a male or female Jewish servant, or a field that he purchased, he/she/it is not dedicated because one cannot dedicate what he doesn’t own. Rabbi Yehuda says that kohanim and Leviim cannot dedicate; Rabbi Shimon says that kohanim cannot dedicate because they’re the recipients of dedicated property but Leviim can dedicate because they’re not the recipients. Rebbi accepts Rabbi Yehuda’s position in cases involving real estate based on Leviticus 25:34, “it is their eternal possession” (i.e., it must remain the property of the Leviim), and Rabbi Shimon’s position in cases involving movable goods since Leviim do not receive the dedicated property.