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1 איחוד דוחות
consolidation of statements -
2 איחוד דוחות
consolidation of statements -
3 דברים של טעם
logical statements -
4 דוחות מאוחדים
consolidated statements, consolidated accounts -
5 התאמת דוחות פיננסיים
financial statements adjustment -
6 התאמת דוחות פיננסיים
financial statements adjustment -
7 לדבר סרה
malign, slander, make evil and untrue statements about another -
8 פרוטוקול הדיון בביהמש
the court record, official record of statements made in a trial -
9 אמתלא
אֲמַתְלָא(Y. מַתְלָא) m. (cmp. h. משל) something tangible (= דבר שיש בו ממש); plausible reason for correcting or retracting an evidence. Keth.22a אם נתנה א׳וכ׳ if she offers a reasonable explanation of her contradictory statements, her second one is accepted. Gitt. IX, 9 ובלבד שלא יהא שם א׳ provided no reasonable explanation is offered to show how the report may have arisen by mistake; a. fr. V. מַתְלָא. -
10 אֲמַתְלָא
אֲמַתְלָא(Y. מַתְלָא) m. (cmp. h. משל) something tangible (= דבר שיש בו ממש); plausible reason for correcting or retracting an evidence. Keth.22a אם נתנה א׳וכ׳ if she offers a reasonable explanation of her contradictory statements, her second one is accepted. Gitt. IX, 9 ובלבד שלא יהא שם א׳ provided no reasonable explanation is offered to show how the report may have arisen by mistake; a. fr. V. מַתְלָא. -
11 די
דַּיm. (b. h.; דָּוָה, cmp. דַּאי) sufficiency, plenty; constr. דֵּי enough for; דּיִּי enough for me, דַּיֶּיךָ enough for thee Nidd.I, 1 דַּיָּין שעתן they have enough for the time being, i. e. the unclean condition, now discovered, has no retrospective effect, opp. מפְּקִידָה לפקידה. Pes.8b דַּיֵּינוּ we should have been contented. Taan.24b דַּיּוֹ בקבוכ׳ (Ms. M. דַּיי לו קב) he is contented with a Kab of B. Kam.II, 5 (25a) דיו לבא מן הדיןוכ׳ it is sufficient for the law which is derived by conclusion ad majus to be as strict as the law from which it is derived, i. e. you cannot go beyond the latter. Ib. ור״ט לית ליה דיו does R. T. not follow the principle of dayyo (that the derived law cannot go beyond the original)? והא דיו דאורייתא הוא is not the principle of dayyo biblical?Gen. B. s. 21 דייך פפוס it is enough for thee, Papus, i. e. say no more; a. fr.With prefix כְּדַי (v. כְּדָיי), constr. כְּדֵי as much as is required for, corresponding to, as conj. in order to. Maasr. V, 6 ומצא כ׳ מדתו and found a quantity corresponding to what he had measured into it (reasonably increased); יתר על כ׳ מדתו more than the reasonable quantity.כ׳ דיבור or תוך כ׳ ד׳ as much, within as much, time as is needed for an utterance (e. g. a greeting, v. Y.Ber.I, 4b). B. Kam.73a, a. fr. תוך כ׳ דיבור כדיבור דמי two statements following each other immediately are considered one. Ib. b תרי ת׳ כ׳ ד׳ there are two different intervals comprised under the expression tokh kde dibbur. Snh.31b bot. ב׳ לחלוק וב׳ in order to give honor to Ib. 32a bot. כ׳ שלא תנעול דלתוכ׳ in order not to make loans too difficult, v. דֶּלֶת; a. fr. -
12 דַּי
דַּיm. (b. h.; דָּוָה, cmp. דַּאי) sufficiency, plenty; constr. דֵּי enough for; דּיִּי enough for me, דַּיֶּיךָ enough for thee Nidd.I, 1 דַּיָּין שעתן they have enough for the time being, i. e. the unclean condition, now discovered, has no retrospective effect, opp. מפְּקִידָה לפקידה. Pes.8b דַּיֵּינוּ we should have been contented. Taan.24b דַּיּוֹ בקבוכ׳ (Ms. M. דַּיי לו קב) he is contented with a Kab of B. Kam.II, 5 (25a) דיו לבא מן הדיןוכ׳ it is sufficient for the law which is derived by conclusion ad majus to be as strict as the law from which it is derived, i. e. you cannot go beyond the latter. Ib. ור״ט לית ליה דיו does R. T. not follow the principle of dayyo (that the derived law cannot go beyond the original)? והא דיו דאורייתא הוא is not the principle of dayyo biblical?Gen. B. s. 21 דייך פפוס it is enough for thee, Papus, i. e. say no more; a. fr.With prefix כְּדַי (v. כְּדָיי), constr. כְּדֵי as much as is required for, corresponding to, as conj. in order to. Maasr. V, 6 ומצא כ׳ מדתו and found a quantity corresponding to what he had measured into it (reasonably increased); יתר על כ׳ מדתו more than the reasonable quantity.כ׳ דיבור or תוך כ׳ ד׳ as much, within as much, time as is needed for an utterance (e. g. a greeting, v. Y.Ber.I, 4b). B. Kam.73a, a. fr. תוך כ׳ דיבור כדיבור דמי two statements following each other immediately are considered one. Ib. b תרי ת׳ כ׳ ד׳ there are two different intervals comprised under the expression tokh kde dibbur. Snh.31b bot. ב׳ לחלוק וב׳ in order to give honor to Ib. 32a bot. כ׳ שלא תנעול דלתוכ׳ in order not to make loans too difficult, v. דֶּלֶת; a. fr. -
13 דין II
דִּיןII m. (b. h.; preced.) 1) law-suit, claim; judgment, justice, law. Yeb.92a; Snh.6b יקוב הד׳ את ההר let the law cut through the mountain (justice under all circumstances). Ib. 2b אין דִּינֵיהֶם ד׳ their decision is not binding. Keth.IX, 2 אינ מרחמין בד׳ compassion must have no influence on the decision of the law. Ib. IX, 1 ד׳ ודברים אין ליוכ׳ I have no claim whatever Snh. l. c. שנים שבאו לד׳ two persons who come before court. Ib. VI, 1, v. גָּמַר.B. Mets.30b, a. fr. ד׳ תורה strict law, opp. לפנים משורת הד׳ inside the line of the law, equity.Sabb.33a עינוי הד׳ vexations of the law, unnecessary delay of sentence, עיוות הד׳ perversion of the law, partiality and sophistry; קילקול הד׳ disregard of the law, wrong sentence through carelessness.Ab. Zar.18a, a. fr. יום הד׳ the day of judgment (in the world to come). Ib., a. fr. הצדיק את הד׳ to declare Gods judgment right, to submit to Gods decree with resignation, צידוק הד׳ resignation.Ab. IV, 22, a. fr. נתן ד׳ to give an account, to be made responsible.Gen. R. s. 28 נטלו דִינָם suffered punishment Ib. s. 22 לתבוע דִּינוֹ שלוכ׳ (Ar. דקיון) to make responsible for, cmp. דִּיקְיֹון; a. fr.Ib. s. 12 end, a. fr. מידת הד׳ the attribute of justice, Divine Justice, opp. מידת הרחמים Divine Mercy; v. מִדָּה.בֵּית דִּין (abbr. ב״ד) court, v. בַּיִת.גְּזַר ד׳ decree, v. גָּזָר.Kidd.65b, a. fr. בעל ד׳ litigant, opponent in court.Snh.32b ד׳ מרומה proceedings in court which bear evidences of fraudulent claims or statements.Ber.55a מוסר ד׳ על חבירווכ׳ one who appeals to the Lord for judgment on his neighbor. 2) argument, analogy. Snh.4b; Zeb.38a מפני הד׳ by analogy from equal expressions, v. גְּזֵרָה. Ib. והלא ד׳ הוא is not this an analogy?Esp. conclusion from minor to major (קל וְחֹומֶר). Y.Kidd.I, beg.58b; Bab. ib. 4b, a. fr. ד׳ הוא it is a proper conclusion; מה … אינו ד׳ if a Hebrew hand-maid … is acquired by means of money, אינו ד׳וכ׳ is it not so much the more proper that a wife &cSnh.54a, a. fr. אין עונשין מן הד׳ the tresspass of a law derived by conclusion ad majus is not punishable.לבא מן הד׳וכ׳, v. דַּי.Snh.2b, a. fr. ובד׳ הוא ד־ and by right Ib. הוא הד׳ דאפי׳ the same applies also to Pl. דִּינִים, דִּינִין, constr. דִּינֵי. Ḥag.I, 8 הד׳ the interpretations of laws, v. ib. 11a.Snh.IV, 1, a. fr. דיני ממונות civil cases, ד׳ נפשות capital cases. R. Hash. 21b ד׳ שבלב שלאוכ׳ sentences from a mere inner conviction, without witnesses ; a. fr. -
14 דִּין
דִּיןII m. (b. h.; preced.) 1) law-suit, claim; judgment, justice, law. Yeb.92a; Snh.6b יקוב הד׳ את ההר let the law cut through the mountain (justice under all circumstances). Ib. 2b אין דִּינֵיהֶם ד׳ their decision is not binding. Keth.IX, 2 אינ מרחמין בד׳ compassion must have no influence on the decision of the law. Ib. IX, 1 ד׳ ודברים אין ליוכ׳ I have no claim whatever Snh. l. c. שנים שבאו לד׳ two persons who come before court. Ib. VI, 1, v. גָּמַר.B. Mets.30b, a. fr. ד׳ תורה strict law, opp. לפנים משורת הד׳ inside the line of the law, equity.Sabb.33a עינוי הד׳ vexations of the law, unnecessary delay of sentence, עיוות הד׳ perversion of the law, partiality and sophistry; קילקול הד׳ disregard of the law, wrong sentence through carelessness.Ab. Zar.18a, a. fr. יום הד׳ the day of judgment (in the world to come). Ib., a. fr. הצדיק את הד׳ to declare Gods judgment right, to submit to Gods decree with resignation, צידוק הד׳ resignation.Ab. IV, 22, a. fr. נתן ד׳ to give an account, to be made responsible.Gen. R. s. 28 נטלו דִינָם suffered punishment Ib. s. 22 לתבוע דִּינוֹ שלוכ׳ (Ar. דקיון) to make responsible for, cmp. דִּיקְיֹון; a. fr.Ib. s. 12 end, a. fr. מידת הד׳ the attribute of justice, Divine Justice, opp. מידת הרחמים Divine Mercy; v. מִדָּה.בֵּית דִּין (abbr. ב״ד) court, v. בַּיִת.גְּזַר ד׳ decree, v. גָּזָר.Kidd.65b, a. fr. בעל ד׳ litigant, opponent in court.Snh.32b ד׳ מרומה proceedings in court which bear evidences of fraudulent claims or statements.Ber.55a מוסר ד׳ על חבירווכ׳ one who appeals to the Lord for judgment on his neighbor. 2) argument, analogy. Snh.4b; Zeb.38a מפני הד׳ by analogy from equal expressions, v. גְּזֵרָה. Ib. והלא ד׳ הוא is not this an analogy?Esp. conclusion from minor to major (קל וְחֹומֶר). Y.Kidd.I, beg.58b; Bab. ib. 4b, a. fr. ד׳ הוא it is a proper conclusion; מה … אינו ד׳ if a Hebrew hand-maid … is acquired by means of money, אינו ד׳וכ׳ is it not so much the more proper that a wife &cSnh.54a, a. fr. אין עונשין מן הד׳ the tresspass of a law derived by conclusion ad majus is not punishable.לבא מן הד׳וכ׳, v. דַּי.Snh.2b, a. fr. ובד׳ הוא ד־ and by right Ib. הוא הד׳ דאפי׳ the same applies also to Pl. דִּינִים, דִּינִין, constr. דִּינֵי. Ḥag.I, 8 הד׳ the interpretations of laws, v. ib. 11a.Snh.IV, 1, a. fr. דיני ממונות civil cases, ד׳ נפשות capital cases. R. Hash. 21b ד׳ שבלב שלאוכ׳ sentences from a mere inner conviction, without witnesses ; a. fr. -
15 הכחיש
הֶכְחֵיש, הֶכְחֵשm. ( כחש) contradiction, incongruity in details of legal evidence. Y.Yeb.XV, 15a bot. ה׳ עדות בתוך עדות an incongruity in the statements of witnesses concerning the details of the main fact to be ascertained; ה׳ עדות לאחר עדות concerning circumstances subsequent to the main fact. -
16 הכחש
הֶכְחֵיש, הֶכְחֵשm. ( כחש) contradiction, incongruity in details of legal evidence. Y.Yeb.XV, 15a bot. ה׳ עדות בתוך עדות an incongruity in the statements of witnesses concerning the details of the main fact to be ascertained; ה׳ עדות לאחר עדות concerning circumstances subsequent to the main fact. -
17 הֶכְחֵיש
הֶכְחֵיש, הֶכְחֵשm. ( כחש) contradiction, incongruity in details of legal evidence. Y.Yeb.XV, 15a bot. ה׳ עדות בתוך עדות an incongruity in the statements of witnesses concerning the details of the main fact to be ascertained; ה׳ עדות לאחר עדות concerning circumstances subsequent to the main fact. -
18 הֶכְחֵש
הֶכְחֵיש, הֶכְחֵשm. ( כחש) contradiction, incongruity in details of legal evidence. Y.Yeb.XV, 15a bot. ה׳ עדות בתוך עדות an incongruity in the statements of witnesses concerning the details of the main fact to be ascertained; ה׳ עדות לאחר עדות concerning circumstances subsequent to the main fact. -
19 יוסי
יוֹסֵיpr. n. m. (abbrev. of Joseph, interch. with יוֹסֵף, יוֹסָא, יוֹסָה, יַסָּא, יַסָּה, אַסִּי, אִיסִי) José 1) name of several Tannaim, esp. J. b. Joezer, and J. b. Johanan. Ab. I, 4, sq. Eduy. VIII, 4; a. fr.B. Bath. 133b יוסף (Ms. H. a. R. יוסי).R. J. hak-Kohen, or only R. J. Ab. II, 8; 12. Ḥag.14b; Y. ib. II, 77a bot. יוסף; a. v. fr.R. J. b. Ḥalafta, or only R. J. B. Kam.70a; Tosef.B. Bath. II, 10 (v. Fr. Darkhé, p. 13 2). Erub.46b. Maas. Sh. IV, 7; a. v. fr. (v. Fr. ib. p. 164, sq.).R. J., the Galilean. Zeb.57a. Ab. Zar. III, 5. Tosef.Mikv.VII (VIII), 11; a. fr. (v. Fr. ib., p. 12 5). 2) name of several Amoraim, esp. R. J. (in Babli אַסִּי, in Y. also יַסָּא, יוֹסָה). Y.Ber.II, 5c bot. Y.Kil.IX, 29b bot.; Y.Erub.I, 19c; a. v. fr.R. J. bar Zabda, mate of R. Jonah. Y.Shek.VII, 50c bot. Men.70b; a. v. fr. 3) יוסי or יוסה a disguise of one of the Divine Names. Snh.VII, 5 (56a) בכל יום … יכה י׳ את י׳ (v. Rabb. D. S. a. l. note) during the proceedings against the blasphemer the witnesses are requested to make their statements in disguise (v. כִּינּוּי), e. g.: “the defendant said, ‘May J. strike J. ” (meaning, I curse Jehovah Elohim, J. Zebaoth ; cmp. ib. עד שיברך שם בשם). 4) one J. Mshitha, a repentant Hellenist. Gen. R. s. 65 (some ed. יוסף); Yalk. ib. 115. -
20 יוֹסֵי
יוֹסֵיpr. n. m. (abbrev. of Joseph, interch. with יוֹסֵף, יוֹסָא, יוֹסָה, יַסָּא, יַסָּה, אַסִּי, אִיסִי) José 1) name of several Tannaim, esp. J. b. Joezer, and J. b. Johanan. Ab. I, 4, sq. Eduy. VIII, 4; a. fr.B. Bath. 133b יוסף (Ms. H. a. R. יוסי).R. J. hak-Kohen, or only R. J. Ab. II, 8; 12. Ḥag.14b; Y. ib. II, 77a bot. יוסף; a. v. fr.R. J. b. Ḥalafta, or only R. J. B. Kam.70a; Tosef.B. Bath. II, 10 (v. Fr. Darkhé, p. 13 2). Erub.46b. Maas. Sh. IV, 7; a. v. fr. (v. Fr. ib. p. 164, sq.).R. J., the Galilean. Zeb.57a. Ab. Zar. III, 5. Tosef.Mikv.VII (VIII), 11; a. fr. (v. Fr. ib., p. 12 5). 2) name of several Amoraim, esp. R. J. (in Babli אַסִּי, in Y. also יַסָּא, יוֹסָה). Y.Ber.II, 5c bot. Y.Kil.IX, 29b bot.; Y.Erub.I, 19c; a. v. fr.R. J. bar Zabda, mate of R. Jonah. Y.Shek.VII, 50c bot. Men.70b; a. v. fr. 3) יוסי or יוסה a disguise of one of the Divine Names. Snh.VII, 5 (56a) בכל יום … יכה י׳ את י׳ (v. Rabb. D. S. a. l. note) during the proceedings against the blasphemer the witnesses are requested to make their statements in disguise (v. כִּינּוּי), e. g.: “the defendant said, ‘May J. strike J. ” (meaning, I curse Jehovah Elohim, J. Zebaoth ; cmp. ib. עד שיברך שם בשם). 4) one J. Mshitha, a repentant Hellenist. Gen. R. s. 65 (some ed. יוסף); Yalk. ib. 115.
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