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  • 1 חשבון זכאים

    accounts payable

    Hebrew-English dictionary > חשבון זכאים

  • 2 מחהח

    accounts department
    ————————
    education department

    Hebrew-English dictionary > מחהח

  • 3 קיזוז חשבונות

    accounts setoff

    Hebrew-English dictionary > קיזוז חשבונות

  • 4 מכפיל חשבונות העוש

    the current accounts multiplier, one of the components of the rate of liquidation that banks must maintain against money deposited into accounts

    Hebrew-English dictionary > מכפיל חשבונות העוש

  • 5 כיפה

    כִּיפָּה, כִּפָּהf. (b. h.; כָּפַף) 1) arch, doorway, bow. Yeb.80b עושה כ׳ forms a bow (when urinating). Yoma 11b; Erub.11b כ׳ר״מוכ׳ as to an arched doorway R. M. says, it requires a Mzuzah. Tosef. ib. VII (V), 2 עד מקום הכי׳ (ed. Zuck. הקופא) to the site of the (now ruined) arch (of Tiberias); Y. ib. V, 22d bot. עד הכ׳. Y.Naz.VII, 56a top הגיעו לכ׳ when they arrived at the arch (or arcade). Ab. Zar.I, 7 (16a) כ׳ שמעמידיןוכ׳ the arched chamber in the bath where they put up idolatrous statues. Pesik. R. s. 41 כ׳ של חשבונות … אותה כ׳ an arcade named Arch of Accounts (a sort of Exchange) existed outside of Jerusalem, and they used to go out and settle their accounts under this arcade Tanḥ. Bshall. 17 (ref. to קפאו, Ex. 15:8) כמין כפה (Mekh. ib., Shir. s.6 קופה) like a vault; a. e.Esp. כִּיפַּת הרקיע, or כִּופָּה the heavenly arch, sky (believed to be a solid mass). (Gen. R. s. 48, beg. Ib. s. 4 הרקיע … ולמעלה … כ׳וכ׳ the firmament is like a lake, and above the lake is the arch, and owing to the heat of the lake the arch exudes drops B. Bath.25b אחורי כ׳ back of (above) the sky. Meg.11a ג׳ מלכו תחת הכ׳ Ms. M. 2 (ed. בכ׳, Ms. M. 1 בקופה) three persons ruled over the whole world; a. e. 2) a vaulted chamber, prison. Snh.IX, 3 כונסין אותן לכ׳ they put them in prison (for life). Ib. 5. 3) skull-cap, cap. Y.Gitt.IV, 45d bot.; Bab. ib. 20a; v. אנדכתרי; Treat. ʿĂbadim ch. III (ed. Kirchh.) קיפה. Sabb.57b כ׳ של צמר a woolen cap, v. כָּבוּל II. Y. ib. V, end, 7c כ׳ של צמר a woolen cap on the head of a lamb, v. חָנוּן I; a. e.Tosef.Mikv.IV, 5, v. infra.4) (cmp. קוּפָּה) heap, pile. Y.Snh.X, 27d bot.; Y.M. Kat. III, 83c top כ׳ של אבנים a heap of stones; Gen. R. s. 100 כִּיפַּת אבנים Ḥull.129a כִּיפַּת שאורוכ׳ a heap (lump) of leavened dough which one intended to use as a block to sit on; Pes.45b כופת some ed. (corr. acc.; Ms. M. 2 כי׳; v. Rabb. D. S. a. l. note 90); v. כּוֹפֶת.Pl. כִּיפִּין, כִּפִּים (or כֵּיפִ׳ fr. כֵּיף) a) top-branches ( arches) of palm-trees. Tosef.Shebi., VII, 16 על (של) בין הכֵּיפִ׳ ed. Zuck. (Var. על מה שבכי׳, שבכופין); Pes.53a על של בין הכ׳ as long as there are fruits in the tops. Tosef.Kel.B. Bath, II, 1 שכיפת שת׳ כ׳של תמרהוכ׳ (R. S. to Kel. XXII, 9 כופות) who tied together two palm branches and sat upon them. Sabb.XXIV, 2 מפספסין את הכ׳ you may spread the bunches of branches (for fodder), contrad. to זִירִין a. פְּקִיעִין. Ib. 155a כ׳ תלתא bunches are called kippin when tied with three bands.b) billow-crests, surf. Sot.34a. Ḥag.19a; Ḥull.31b אין מטבילין בכ׳ you must not immerse vessels in the surf (caps of waves), contrad. to ראשין; Tosef.Mikv.IV, 5 בכיפא ed. Zuck. (oth. ed. בכיפה).

    Jewish literature > כיפה

  • 6 כפה

    כִּיפָּה, כִּפָּהf. (b. h.; כָּפַף) 1) arch, doorway, bow. Yeb.80b עושה כ׳ forms a bow (when urinating). Yoma 11b; Erub.11b כ׳ר״מוכ׳ as to an arched doorway R. M. says, it requires a Mzuzah. Tosef. ib. VII (V), 2 עד מקום הכי׳ (ed. Zuck. הקופא) to the site of the (now ruined) arch (of Tiberias); Y. ib. V, 22d bot. עד הכ׳. Y.Naz.VII, 56a top הגיעו לכ׳ when they arrived at the arch (or arcade). Ab. Zar.I, 7 (16a) כ׳ שמעמידיןוכ׳ the arched chamber in the bath where they put up idolatrous statues. Pesik. R. s. 41 כ׳ של חשבונות … אותה כ׳ an arcade named Arch of Accounts (a sort of Exchange) existed outside of Jerusalem, and they used to go out and settle their accounts under this arcade Tanḥ. Bshall. 17 (ref. to קפאו, Ex. 15:8) כמין כפה (Mekh. ib., Shir. s.6 קופה) like a vault; a. e.Esp. כִּיפַּת הרקיע, or כִּופָּה the heavenly arch, sky (believed to be a solid mass). (Gen. R. s. 48, beg. Ib. s. 4 הרקיע … ולמעלה … כ׳וכ׳ the firmament is like a lake, and above the lake is the arch, and owing to the heat of the lake the arch exudes drops B. Bath.25b אחורי כ׳ back of (above) the sky. Meg.11a ג׳ מלכו תחת הכ׳ Ms. M. 2 (ed. בכ׳, Ms. M. 1 בקופה) three persons ruled over the whole world; a. e. 2) a vaulted chamber, prison. Snh.IX, 3 כונסין אותן לכ׳ they put them in prison (for life). Ib. 5. 3) skull-cap, cap. Y.Gitt.IV, 45d bot.; Bab. ib. 20a; v. אנדכתרי; Treat. ʿĂbadim ch. III (ed. Kirchh.) קיפה. Sabb.57b כ׳ של צמר a woolen cap, v. כָּבוּל II. Y. ib. V, end, 7c כ׳ של צמר a woolen cap on the head of a lamb, v. חָנוּן I; a. e.Tosef.Mikv.IV, 5, v. infra.4) (cmp. קוּפָּה) heap, pile. Y.Snh.X, 27d bot.; Y.M. Kat. III, 83c top כ׳ של אבנים a heap of stones; Gen. R. s. 100 כִּיפַּת אבנים Ḥull.129a כִּיפַּת שאורוכ׳ a heap (lump) of leavened dough which one intended to use as a block to sit on; Pes.45b כופת some ed. (corr. acc.; Ms. M. 2 כי׳; v. Rabb. D. S. a. l. note 90); v. כּוֹפֶת.Pl. כִּיפִּין, כִּפִּים (or כֵּיפִ׳ fr. כֵּיף) a) top-branches ( arches) of palm-trees. Tosef.Shebi., VII, 16 על (של) בין הכֵּיפִ׳ ed. Zuck. (Var. על מה שבכי׳, שבכופין); Pes.53a על של בין הכ׳ as long as there are fruits in the tops. Tosef.Kel.B. Bath, II, 1 שכיפת שת׳ כ׳של תמרהוכ׳ (R. S. to Kel. XXII, 9 כופות) who tied together two palm branches and sat upon them. Sabb.XXIV, 2 מפספסין את הכ׳ you may spread the bunches of branches (for fodder), contrad. to זִירִין a. פְּקִיעִין. Ib. 155a כ׳ תלתא bunches are called kippin when tied with three bands.b) billow-crests, surf. Sot.34a. Ḥag.19a; Ḥull.31b אין מטבילין בכ׳ you must not immerse vessels in the surf (caps of waves), contrad. to ראשין; Tosef.Mikv.IV, 5 בכיפא ed. Zuck. (oth. ed. בכיפה).

    Jewish literature > כפה

  • 7 כִּיפָּה

    כִּיפָּה, כִּפָּהf. (b. h.; כָּפַף) 1) arch, doorway, bow. Yeb.80b עושה כ׳ forms a bow (when urinating). Yoma 11b; Erub.11b כ׳ר״מוכ׳ as to an arched doorway R. M. says, it requires a Mzuzah. Tosef. ib. VII (V), 2 עד מקום הכי׳ (ed. Zuck. הקופא) to the site of the (now ruined) arch (of Tiberias); Y. ib. V, 22d bot. עד הכ׳. Y.Naz.VII, 56a top הגיעו לכ׳ when they arrived at the arch (or arcade). Ab. Zar.I, 7 (16a) כ׳ שמעמידיןוכ׳ the arched chamber in the bath where they put up idolatrous statues. Pesik. R. s. 41 כ׳ של חשבונות … אותה כ׳ an arcade named Arch of Accounts (a sort of Exchange) existed outside of Jerusalem, and they used to go out and settle their accounts under this arcade Tanḥ. Bshall. 17 (ref. to קפאו, Ex. 15:8) כמין כפה (Mekh. ib., Shir. s.6 קופה) like a vault; a. e.Esp. כִּיפַּת הרקיע, or כִּופָּה the heavenly arch, sky (believed to be a solid mass). (Gen. R. s. 48, beg. Ib. s. 4 הרקיע … ולמעלה … כ׳וכ׳ the firmament is like a lake, and above the lake is the arch, and owing to the heat of the lake the arch exudes drops B. Bath.25b אחורי כ׳ back of (above) the sky. Meg.11a ג׳ מלכו תחת הכ׳ Ms. M. 2 (ed. בכ׳, Ms. M. 1 בקופה) three persons ruled over the whole world; a. e. 2) a vaulted chamber, prison. Snh.IX, 3 כונסין אותן לכ׳ they put them in prison (for life). Ib. 5. 3) skull-cap, cap. Y.Gitt.IV, 45d bot.; Bab. ib. 20a; v. אנדכתרי; Treat. ʿĂbadim ch. III (ed. Kirchh.) קיפה. Sabb.57b כ׳ של צמר a woolen cap, v. כָּבוּל II. Y. ib. V, end, 7c כ׳ של צמר a woolen cap on the head of a lamb, v. חָנוּן I; a. e.Tosef.Mikv.IV, 5, v. infra.4) (cmp. קוּפָּה) heap, pile. Y.Snh.X, 27d bot.; Y.M. Kat. III, 83c top כ׳ של אבנים a heap of stones; Gen. R. s. 100 כִּיפַּת אבנים Ḥull.129a כִּיפַּת שאורוכ׳ a heap (lump) of leavened dough which one intended to use as a block to sit on; Pes.45b כופת some ed. (corr. acc.; Ms. M. 2 כי׳; v. Rabb. D. S. a. l. note 90); v. כּוֹפֶת.Pl. כִּיפִּין, כִּפִּים (or כֵּיפִ׳ fr. כֵּיף) a) top-branches ( arches) of palm-trees. Tosef.Shebi., VII, 16 על (של) בין הכֵּיפִ׳ ed. Zuck. (Var. על מה שבכי׳, שבכופין); Pes.53a על של בין הכ׳ as long as there are fruits in the tops. Tosef.Kel.B. Bath, II, 1 שכיפת שת׳ כ׳של תמרהוכ׳ (R. S. to Kel. XXII, 9 כופות) who tied together two palm branches and sat upon them. Sabb.XXIV, 2 מפספסין את הכ׳ you may spread the bunches of branches (for fodder), contrad. to זִירִין a. פְּקִיעִין. Ib. 155a כ׳ תלתא bunches are called kippin when tied with three bands.b) billow-crests, surf. Sot.34a. Ḥag.19a; Ḥull.31b אין מטבילין בכ׳ you must not immerse vessels in the surf (caps of waves), contrad. to ראשין; Tosef.Mikv.IV, 5 בכיפא ed. Zuck. (oth. ed. בכיפה).

    Jewish literature > כִּיפָּה

  • 8 כִּפָּה

    כִּיפָּה, כִּפָּהf. (b. h.; כָּפַף) 1) arch, doorway, bow. Yeb.80b עושה כ׳ forms a bow (when urinating). Yoma 11b; Erub.11b כ׳ר״מוכ׳ as to an arched doorway R. M. says, it requires a Mzuzah. Tosef. ib. VII (V), 2 עד מקום הכי׳ (ed. Zuck. הקופא) to the site of the (now ruined) arch (of Tiberias); Y. ib. V, 22d bot. עד הכ׳. Y.Naz.VII, 56a top הגיעו לכ׳ when they arrived at the arch (or arcade). Ab. Zar.I, 7 (16a) כ׳ שמעמידיןוכ׳ the arched chamber in the bath where they put up idolatrous statues. Pesik. R. s. 41 כ׳ של חשבונות … אותה כ׳ an arcade named Arch of Accounts (a sort of Exchange) existed outside of Jerusalem, and they used to go out and settle their accounts under this arcade Tanḥ. Bshall. 17 (ref. to קפאו, Ex. 15:8) כמין כפה (Mekh. ib., Shir. s.6 קופה) like a vault; a. e.Esp. כִּיפַּת הרקיע, or כִּופָּה the heavenly arch, sky (believed to be a solid mass). (Gen. R. s. 48, beg. Ib. s. 4 הרקיע … ולמעלה … כ׳וכ׳ the firmament is like a lake, and above the lake is the arch, and owing to the heat of the lake the arch exudes drops B. Bath.25b אחורי כ׳ back of (above) the sky. Meg.11a ג׳ מלכו תחת הכ׳ Ms. M. 2 (ed. בכ׳, Ms. M. 1 בקופה) three persons ruled over the whole world; a. e. 2) a vaulted chamber, prison. Snh.IX, 3 כונסין אותן לכ׳ they put them in prison (for life). Ib. 5. 3) skull-cap, cap. Y.Gitt.IV, 45d bot.; Bab. ib. 20a; v. אנדכתרי; Treat. ʿĂbadim ch. III (ed. Kirchh.) קיפה. Sabb.57b כ׳ של צמר a woolen cap, v. כָּבוּל II. Y. ib. V, end, 7c כ׳ של צמר a woolen cap on the head of a lamb, v. חָנוּן I; a. e.Tosef.Mikv.IV, 5, v. infra.4) (cmp. קוּפָּה) heap, pile. Y.Snh.X, 27d bot.; Y.M. Kat. III, 83c top כ׳ של אבנים a heap of stones; Gen. R. s. 100 כִּיפַּת אבנים Ḥull.129a כִּיפַּת שאורוכ׳ a heap (lump) of leavened dough which one intended to use as a block to sit on; Pes.45b כופת some ed. (corr. acc.; Ms. M. 2 כי׳; v. Rabb. D. S. a. l. note 90); v. כּוֹפֶת.Pl. כִּיפִּין, כִּפִּים (or כֵּיפִ׳ fr. כֵּיף) a) top-branches ( arches) of palm-trees. Tosef.Shebi., VII, 16 על (של) בין הכֵּיפִ׳ ed. Zuck. (Var. על מה שבכי׳, שבכופין); Pes.53a על של בין הכ׳ as long as there are fruits in the tops. Tosef.Kel.B. Bath, II, 1 שכיפת שת׳ כ׳של תמרהוכ׳ (R. S. to Kel. XXII, 9 כופות) who tied together two palm branches and sat upon them. Sabb.XXIV, 2 מפספסין את הכ׳ you may spread the bunches of branches (for fodder), contrad. to זִירִין a. פְּקִיעִין. Ib. 155a כ׳ תלתא bunches are called kippin when tied with three bands.b) billow-crests, surf. Sot.34a. Ḥag.19a; Ḥull.31b אין מטבילין בכ׳ you must not immerse vessels in the surf (caps of waves), contrad. to ראשין; Tosef.Mikv.IV, 5 בכיפא ed. Zuck. (oth. ed. בכיפה).

    Jewish literature > כִּפָּה

  • 9 פינקס

    פִּינְקֵס, פִּנְקֵסc. (πίναξ) board, tablet, esp. (πίνακες) the folded writing tablets; register, list. Sabb.XII, 4, v. לוּחַ II. Ib. 5 על שני דפי פ׳ on two boards of a pinax (Rashi: two columns on one tablet). Nidd.30b the embryo in the womb דומה לפ׳ שמקופל resembles in position a folded pinax. Gen. R. s. 69 (ref. to Gen. 28:13) קפלה כפ׳ ונתנהוכ׳ he (the Lord) folded it (the land) like a pinax and placed it under his (Jacobs) head; a. fr.Esp. the merchants accounts, book. Ab. III, 16 הפ׳ פתוח והידוכ׳ the book of (Gods) accounts lies open, and the hand writes, and whosoever wishes to borrow may come and borrow Shebu.VII, 1 החנוני על פִּינַקְסוֹ Y. ed. (Mish. a. Bab. ed. פנ׳), v. חֶנְוָונִי. Ib. כתוב בפִינַקְסִיוכ׳ Y. ed. (Mish. a. Bab. על פנ׳) it is written in my book that thou owest me Y.Ned.I, 36d פינקסו נפתחת his account book is open (his sins will be visited); ib. פינקסתו (corr. acc.). Gen. R. s. 81, v. בָּקַר; a. fr.Pl. פִּינַקְסִין, פִּינַקְסָאוֹת, פִּינַקְסָיוֹת, פִּנַ׳. Kel. XXIV, 7, v. אִפּוֹפּוֹדִין. Gen. R. s. 1 דיפתראות ופ׳ יש לו he (the builder) has before him rolls and tablets (plans and descriptions). Y.R. Hash. I, 57a bot. שלש פ׳וכ׳ there are three books (before the Lord), one for the perfectly righteous (Bab. ib. 16b ספרים); a. e.

    Jewish literature > פינקס

  • 10 פנקס

    פִּינְקֵס, פִּנְקֵסc. (πίναξ) board, tablet, esp. (πίνακες) the folded writing tablets; register, list. Sabb.XII, 4, v. לוּחַ II. Ib. 5 על שני דפי פ׳ on two boards of a pinax (Rashi: two columns on one tablet). Nidd.30b the embryo in the womb דומה לפ׳ שמקופל resembles in position a folded pinax. Gen. R. s. 69 (ref. to Gen. 28:13) קפלה כפ׳ ונתנהוכ׳ he (the Lord) folded it (the land) like a pinax and placed it under his (Jacobs) head; a. fr.Esp. the merchants accounts, book. Ab. III, 16 הפ׳ פתוח והידוכ׳ the book of (Gods) accounts lies open, and the hand writes, and whosoever wishes to borrow may come and borrow Shebu.VII, 1 החנוני על פִּינַקְסוֹ Y. ed. (Mish. a. Bab. ed. פנ׳), v. חֶנְוָונִי. Ib. כתוב בפִינַקְסִיוכ׳ Y. ed. (Mish. a. Bab. על פנ׳) it is written in my book that thou owest me Y.Ned.I, 36d פינקסו נפתחת his account book is open (his sins will be visited); ib. פינקסתו (corr. acc.). Gen. R. s. 81, v. בָּקַר; a. fr.Pl. פִּינַקְסִין, פִּינַקְסָאוֹת, פִּינַקְסָיוֹת, פִּנַ׳. Kel. XXIV, 7, v. אִפּוֹפּוֹדִין. Gen. R. s. 1 דיפתראות ופ׳ יש לו he (the builder) has before him rolls and tablets (plans and descriptions). Y.R. Hash. I, 57a bot. שלש פ׳וכ׳ there are three books (before the Lord), one for the perfectly righteous (Bab. ib. 16b ספרים); a. e.

    Jewish literature > פנקס

  • 11 פִּינְקֵס

    פִּינְקֵס, פִּנְקֵסc. (πίναξ) board, tablet, esp. (πίνακες) the folded writing tablets; register, list. Sabb.XII, 4, v. לוּחַ II. Ib. 5 על שני דפי פ׳ on two boards of a pinax (Rashi: two columns on one tablet). Nidd.30b the embryo in the womb דומה לפ׳ שמקופל resembles in position a folded pinax. Gen. R. s. 69 (ref. to Gen. 28:13) קפלה כפ׳ ונתנהוכ׳ he (the Lord) folded it (the land) like a pinax and placed it under his (Jacobs) head; a. fr.Esp. the merchants accounts, book. Ab. III, 16 הפ׳ פתוח והידוכ׳ the book of (Gods) accounts lies open, and the hand writes, and whosoever wishes to borrow may come and borrow Shebu.VII, 1 החנוני על פִּינַקְסוֹ Y. ed. (Mish. a. Bab. ed. פנ׳), v. חֶנְוָונִי. Ib. כתוב בפִינַקְסִיוכ׳ Y. ed. (Mish. a. Bab. על פנ׳) it is written in my book that thou owest me Y.Ned.I, 36d פינקסו נפתחת his account book is open (his sins will be visited); ib. פינקסתו (corr. acc.). Gen. R. s. 81, v. בָּקַר; a. fr.Pl. פִּינַקְסִין, פִּינַקְסָאוֹת, פִּינַקְסָיוֹת, פִּנַ׳. Kel. XXIV, 7, v. אִפּוֹפּוֹדִין. Gen. R. s. 1 דיפתראות ופ׳ יש לו he (the builder) has before him rolls and tablets (plans and descriptions). Y.R. Hash. I, 57a bot. שלש פ׳וכ׳ there are three books (before the Lord), one for the perfectly righteous (Bab. ib. 16b ספרים); a. e.

    Jewish literature > פִּינְקֵס

  • 12 פִּנְקֵס

    פִּינְקֵס, פִּנְקֵסc. (πίναξ) board, tablet, esp. (πίνακες) the folded writing tablets; register, list. Sabb.XII, 4, v. לוּחַ II. Ib. 5 על שני דפי פ׳ on two boards of a pinax (Rashi: two columns on one tablet). Nidd.30b the embryo in the womb דומה לפ׳ שמקופל resembles in position a folded pinax. Gen. R. s. 69 (ref. to Gen. 28:13) קפלה כפ׳ ונתנהוכ׳ he (the Lord) folded it (the land) like a pinax and placed it under his (Jacobs) head; a. fr.Esp. the merchants accounts, book. Ab. III, 16 הפ׳ פתוח והידוכ׳ the book of (Gods) accounts lies open, and the hand writes, and whosoever wishes to borrow may come and borrow Shebu.VII, 1 החנוני על פִּינַקְסוֹ Y. ed. (Mish. a. Bab. ed. פנ׳), v. חֶנְוָונִי. Ib. כתוב בפִינַקְסִיוכ׳ Y. ed. (Mish. a. Bab. על פנ׳) it is written in my book that thou owest me Y.Ned.I, 36d פינקסו נפתחת his account book is open (his sins will be visited); ib. פינקסתו (corr. acc.). Gen. R. s. 81, v. בָּקַר; a. fr.Pl. פִּינַקְסִין, פִּינַקְסָאוֹת, פִּינַקְסָיוֹת, פִּנַ׳. Kel. XXIV, 7, v. אִפּוֹפּוֹדִין. Gen. R. s. 1 דיפתראות ופ׳ יש לו he (the builder) has before him rolls and tablets (plans and descriptions). Y.R. Hash. I, 57a bot. שלש פ׳וכ׳ there are three books (before the Lord), one for the perfectly righteous (Bab. ib. 16b ספרים); a. e.

    Jewish literature > פִּנְקֵס

  • 13 שקל

    שָׁקַל(b. h.; Shaf. of קל) 1) ( to swing, to weigh, balance. Gen. R. s. 4 הכנס ורחוץ ושְׁקוֹלוכ׳ go in and bathe, and weigh thyself before and after ; כיון שיצא וש׳וכ׳ when he came out and weighed himself, he had lost nothing. B. Bath. V, 11 היה שוֹקֵל לוֹ עין בעין if he gave him exact weight, v. עַיִן. Ib. 89a לא יאמר לו שקול … אלא שוקל ליטראוכ׳ he cannot say to him, weigh me three single fourths of a litra, but he weighs (puts in the balance) one litra, and puts one-fourth of a litra with the meat; a. fr.Trnsf. to weigh, consider, account. Koh. R. to XII, 14 עבד שרבו שוקלוכ׳ a slave to whom his master accounts errors as wilful offenses; Ḥag.5a. Ib. (ref. to Mal. 3:5) אוי לני שש׳ … קלותוכ׳ woe unto us to whom the Scripture accounts light offenses alike with severe crimes; Yalk. Mal. 589. Mekh. Yithro, s. 8 חביב … שש׳ כבורןוכ׳ the honoring of father and mother is precious before God, for he put their honor and the fear of them on a level with his own honor ; (Kidd.30b השוה); a. e. 2) (denom. of שֶׁקֶל) to offer the head-tax (half a Shekel). Shek. I, 4 כל כהן ששוקלוכ׳ a priest that pays the head-tax. Ib. 6 השוקל על ידיוכ׳ if one pays the head-tax for a priest, a woman, or a minor, he is exempt (from paying agio). Ned.IV, 2 (33a) שוקל (לו) את שקלו may pay the head-tax for him; a. fr.In gen. to pay taxes. Tosef.Dem.VI, 3; 4; T. ib. VI, end, 26a, v. אוֹצָר.Part. pass. שָׁקוּל; f. שְׁקוּלָה; pl. שְׁקוּלִים, שְׁקוּלִין; שְׁקוּלוֹת even-balanced, of equal importance. Snh.3b, a. fr. אין בית דין ש׳ a court must never be even-balanced, i. e. not be of even numbers, opp. נוטה; v. בַּיִת. Num. R. s. 188> (ref. to Ps. 99:6) שמואל שש׳ כנגדוכ׳ Samuel who is balanced against Moses and Aaron together; Ber.31b (ref. to 1 Sam. 1:11, זרע אנשים) זרע שש׳ כנגד שני אנשיםוכ׳ a seed (son) that will hold the balance against two men Ib. 33a מזכירין … שש׳ כתחייתוכ׳ we insert ‘the power of rain (v. גְּבוּרָה) in the section about resurrection, because it is equal to resurrection. B. Kam.3a ש׳ הןוכ׳ they (the two kinds of damages) are even-balanced (you cannot decide between the two), let both be included; Zeb.4b; Naz.58b ש׳ הוא the balance is even; Arakh.4b. Sifra Vayikra, Ndab., ch. XVII, Par. 14; Yalk. Lev. 462 (ref. to Lev. 3:4) הדבר ש׳ יטולוכ׳ it may be understood either way, be should take that part of the midriff which is by the liver, or a portion of the liver with the midriff ; a. fr. Hif. הִשְׁקִיל to weigh, ponder, estimate. Gen. R. s. 59 (ref. to Hos. 12:8) that is Eliezer, שהיה יושב ומַשְׁקִיל את בתווכ׳ for he sat and pondered on his daughter: is she or is she not worthy?; Yalk. Hos. 528 ומְשַׁקֵּל (Pi.).

    Jewish literature > שקל

  • 14 שָׁקַל

    שָׁקַל(b. h.; Shaf. of קל) 1) ( to swing, to weigh, balance. Gen. R. s. 4 הכנס ורחוץ ושְׁקוֹלוכ׳ go in and bathe, and weigh thyself before and after ; כיון שיצא וש׳וכ׳ when he came out and weighed himself, he had lost nothing. B. Bath. V, 11 היה שוֹקֵל לוֹ עין בעין if he gave him exact weight, v. עַיִן. Ib. 89a לא יאמר לו שקול … אלא שוקל ליטראוכ׳ he cannot say to him, weigh me three single fourths of a litra, but he weighs (puts in the balance) one litra, and puts one-fourth of a litra with the meat; a. fr.Trnsf. to weigh, consider, account. Koh. R. to XII, 14 עבד שרבו שוקלוכ׳ a slave to whom his master accounts errors as wilful offenses; Ḥag.5a. Ib. (ref. to Mal. 3:5) אוי לני שש׳ … קלותוכ׳ woe unto us to whom the Scripture accounts light offenses alike with severe crimes; Yalk. Mal. 589. Mekh. Yithro, s. 8 חביב … שש׳ כבורןוכ׳ the honoring of father and mother is precious before God, for he put their honor and the fear of them on a level with his own honor ; (Kidd.30b השוה); a. e. 2) (denom. of שֶׁקֶל) to offer the head-tax (half a Shekel). Shek. I, 4 כל כהן ששוקלוכ׳ a priest that pays the head-tax. Ib. 6 השוקל על ידיוכ׳ if one pays the head-tax for a priest, a woman, or a minor, he is exempt (from paying agio). Ned.IV, 2 (33a) שוקל (לו) את שקלו may pay the head-tax for him; a. fr.In gen. to pay taxes. Tosef.Dem.VI, 3; 4; T. ib. VI, end, 26a, v. אוֹצָר.Part. pass. שָׁקוּל; f. שְׁקוּלָה; pl. שְׁקוּלִים, שְׁקוּלִין; שְׁקוּלוֹת even-balanced, of equal importance. Snh.3b, a. fr. אין בית דין ש׳ a court must never be even-balanced, i. e. not be of even numbers, opp. נוטה; v. בַּיִת. Num. R. s. 188> (ref. to Ps. 99:6) שמואל שש׳ כנגדוכ׳ Samuel who is balanced against Moses and Aaron together; Ber.31b (ref. to 1 Sam. 1:11, זרע אנשים) זרע שש׳ כנגד שני אנשיםוכ׳ a seed (son) that will hold the balance against two men Ib. 33a מזכירין … שש׳ כתחייתוכ׳ we insert ‘the power of rain (v. גְּבוּרָה) in the section about resurrection, because it is equal to resurrection. B. Kam.3a ש׳ הןוכ׳ they (the two kinds of damages) are even-balanced (you cannot decide between the two), let both be included; Zeb.4b; Naz.58b ש׳ הוא the balance is even; Arakh.4b. Sifra Vayikra, Ndab., ch. XVII, Par. 14; Yalk. Lev. 462 (ref. to Lev. 3:4) הדבר ש׳ יטולוכ׳ it may be understood either way, be should take that part of the midriff which is by the liver, or a portion of the liver with the midriff ; a. fr. Hif. הִשְׁקִיל to weigh, ponder, estimate. Gen. R. s. 59 (ref. to Hos. 12:8) that is Eliezer, שהיה יושב ומַשְׁקִיל את בתווכ׳ for he sat and pondered on his daughter: is she or is she not worthy?; Yalk. Hos. 528 ומְשַׁקֵּל (Pi.).

    Jewish literature > שָׁקַל

  • 15 דוחות מאוחדים

    consolidated statements, consolidated accounts

    Hebrew-English dictionary > דוחות מאוחדים

  • 16 הפרשה לחובות מסופקים

    doubtful debt provision, uncollectible accounts provision

    Hebrew-English dictionary > הפרשה לחובות מסופקים

  • 17 התחשבנו ביניהם

    settled the accounts between them

    Hebrew-English dictionary > התחשבנו ביניהם

  • 18 התחשבנות

    settling of accounts (scores)

    Hebrew-English dictionary > התחשבנות

  • 19 חיסול חשבונות

    settling accounts

    Hebrew-English dictionary > חיסול חשבונות

  • 20 חשבונות קיזוז

    set-off accounts

    Hebrew-English dictionary > חשבונות קיזוז

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