-
101 חשבון רווח והפסד
gain and loss exhibit, profit and loss statement -
102 כתב הגנה
plea, statement of defence -
103 מאזן
balance, statement, b.s.; balancing————————balance; scales; weighing machine -
104 מוצא פיו
utterance, statement, declaration -
105 מצב חשבון
account statement -
106 משפט תנאי
conditional statement (computers) ; conditional clause (grammar) -
107 ניתוח דוחות כספיים
financial statement analysis, examination of a business' financial data in order to determine its economic situation -
108 ניתוח דוחות כספיים
financial statement analysis -
109 פסוק התניה
conditional statement -
110 צהר
v. be declared————————v. to make a statement, declare————————noon, midday————————window, aperture, skylight -
111 אד־
אַדְּ־insep. conjunct. 1) (= עַד דְּ־; cmp. אַ־) prop. until that; by the time that; hence, while, when, in the place of. Ḥag.5a אדזוטר when he was young.Ḥull.105b, a. fr. אדהכי or אדהכי והכי in the meanwhile. Pes.113a אדחלא אכרעיךוכ׳ while the travelling dust is yet on thy knees, sell thy goods. Snh.33b אדמוקדך יקיד while thy fire-place is lit. B. Mets.81a, a. fr. אדתני ליתניוכ׳ in place of stating A let him state B, and A would be implied. 2) (= עַל דְּ־) as regards, in relation to the statement of. Keth.21a אדחד דעמיה on (the testimony) of one who was with him. B. Bath. 159b, a. fr. קשיא דרבא אַדְּרָבָא there is a contradiction between (one opinion) of Raba and another opinion of Raba; B. Mets.18a אַדְּרַבָּה … of Rabbah (not to be confounded with אַדְרַבָּא q. v.). Meg.20a אַדְּיוֹם in relation to (the reading of the Book of Esther) in day-time. -
112 אַדְּ־
אַדְּ־insep. conjunct. 1) (= עַד דְּ־; cmp. אַ־) prop. until that; by the time that; hence, while, when, in the place of. Ḥag.5a אדזוטר when he was young.Ḥull.105b, a. fr. אדהכי or אדהכי והכי in the meanwhile. Pes.113a אדחלא אכרעיךוכ׳ while the travelling dust is yet on thy knees, sell thy goods. Snh.33b אדמוקדך יקיד while thy fire-place is lit. B. Mets.81a, a. fr. אדתני ליתניוכ׳ in place of stating A let him state B, and A would be implied. 2) (= עַל דְּ־) as regards, in relation to the statement of. Keth.21a אדחד דעמיה on (the testimony) of one who was with him. B. Bath. 159b, a. fr. קשיא דרבא אַדְּרָבָא there is a contradiction between (one opinion) of Raba and another opinion of Raba; B. Mets.18a אַדְּרַבָּה … of Rabbah (not to be confounded with אַדְרַבָּא q. v.). Meg.20a אַדְּיוֹם in relation to (the reading of the Book of Esther) in day-time. -
113 אחר
אַחַר(b. h.; v. foreg.), pl. constr. אַחֲרֵי after, behind. Gen. R. s. 44 wherever the Bible uses the preposition aḥaré סמוך, it means in connection with, אחר מופלג while aḥar means without connection ( later on). Yoma 6a אחר א׳ after ‘after, i. e. some time after the act, opp. חד אחר one ‘after, immediately, v. אֶוְתִּיוֹס.לְאַחֲרָיו, לְאַחֲרֶיהָ, מֵאַחֲרָיו, מֵאַחֲרֶיהָ after it, as concluding, opp. לפניה, לפניו introductory (prayer).Ber.I, 4 אחת לא׳ one benediction after the Shma. Ib. III, 4 לאחריו (prayer) after meal; a. fr.כִּלְאַחַר יד as if doing a thing with the back of the hand, i. e. in a manner different from the usual way of doing it. Sabb.153b; a. fr.מֵאַחַר 1) (conj. followed by ש־ or ד־) after, since, whereas, because. Ḥull.29a מא׳ ששנינו after it has once been stated in the Mishnah … why was it necessary (?) Ib. b ומאחר דאפי׳וכ׳ and since it is not even rabbinically unfit, why ; a. fr. 2) a legal term, meaḥar, the presumption of the truth of ones statement, because he might have pleaded more profitably, if he had been inclined to lie. Y.Shebu.VI, 36d bot. אין אומרים בממון מא׳ מאחרוכ׳ in money matters we do not apply the principle of meaḥer, so as to say that because he might have said ‘thou hast not lent me anything, he may say, ‘thou didst lend me, but I paid half of it (and his plea must be accepted without an oath); v. מִיגּוֹ s. v. גּוֹ.אַחֲרֶיךָ thy successor. Y.Kil.IX, 32c top יהודה בני א׳וכ׳ my son Judah shall succeed thee, none else (is worthy). Keth.95b my property I bequeath to thee ואַחְרַיִיךְ לפ׳ and after thee it shall go over to …אַחַר כָּךְ (abbrev. אח״כ) afterwards, subsequently. Pes.X, 2; a. v. fr. -
114 אַחַר
אַחַר(b. h.; v. foreg.), pl. constr. אַחֲרֵי after, behind. Gen. R. s. 44 wherever the Bible uses the preposition aḥaré סמוך, it means in connection with, אחר מופלג while aḥar means without connection ( later on). Yoma 6a אחר א׳ after ‘after, i. e. some time after the act, opp. חד אחר one ‘after, immediately, v. אֶוְתִּיוֹס.לְאַחֲרָיו, לְאַחֲרֶיהָ, מֵאַחֲרָיו, מֵאַחֲרֶיהָ after it, as concluding, opp. לפניה, לפניו introductory (prayer).Ber.I, 4 אחת לא׳ one benediction after the Shma. Ib. III, 4 לאחריו (prayer) after meal; a. fr.כִּלְאַחַר יד as if doing a thing with the back of the hand, i. e. in a manner different from the usual way of doing it. Sabb.153b; a. fr.מֵאַחַר 1) (conj. followed by ש־ or ד־) after, since, whereas, because. Ḥull.29a מא׳ ששנינו after it has once been stated in the Mishnah … why was it necessary (?) Ib. b ומאחר דאפי׳וכ׳ and since it is not even rabbinically unfit, why ; a. fr. 2) a legal term, meaḥar, the presumption of the truth of ones statement, because he might have pleaded more profitably, if he had been inclined to lie. Y.Shebu.VI, 36d bot. אין אומרים בממון מא׳ מאחרוכ׳ in money matters we do not apply the principle of meaḥer, so as to say that because he might have said ‘thou hast not lent me anything, he may say, ‘thou didst lend me, but I paid half of it (and his plea must be accepted without an oath); v. מִיגּוֹ s. v. גּוֹ.אַחֲרֶיךָ thy successor. Y.Kil.IX, 32c top יהודה בני א׳וכ׳ my son Judah shall succeed thee, none else (is worthy). Keth.95b my property I bequeath to thee ואַחְרַיִיךְ לפ׳ and after thee it shall go over to …אַחַר כָּךְ (abbrev. אח״כ) afterwards, subsequently. Pes.X, 2; a. v. fr. -
115 אמן I
אָמֵןI (√אם, v. אֵם; cmp. preced.) to be strong, enduring; (act. v. אָמַן to support, v. 2 Kings 18:16 אֹמְנֹות).Pi. אִימֵּן, אִמֵּן to support; trnsf. to confirm, verify, approve. Tosef.Ter.I, 4 it is not the minor that made it Trumah אלא אביו שאִימֵּן אחריו Var. (ed. Zuck. שאומן) but his father who confirmed his act (= ib. קיים על יד); Y. ib. 40b א׳ על ידו. Ibc> top מְאַמֵּין. Nif. נֶאֱמַן (b. h.) 1) part, נֶאֱמָן m., נֶאֱמָנֶת f. approved, trustworthy, reliable. Peah VIII, 2 נֶאֱמָנִים עלוכ׳ (the poor) may be relied upon concerning garnered fruit, i. e. if they declare the fruits to be the poor mans share; they are exempt from tithes. Keth.I, 6 נאמנת her statement is acted upon as true. Ab. Zar.16b נ׳ עלי הדיין my judge is a reliable witness concerning me, i. e. I appeal to thy own judgment that I could not have engaged in such follies.Dem. II, 2 if one resolves להיות נ׳ to be one of the reliable (conscientious in giving tithes); a. fr. 2) to be confirmed. Y.Sot.II, 18b top אמן יֵאָמְנוּ הדברים Amen means, May the words (of the oath) be fulfilled. Hif. הֶאֱמִין (b. h.) to declare trustworthy, to trust, believe in. Dem. VII, 1 והוא אינו מַאֲמִינֹו but he (the invited guest) trusts him not in tithe affairs. Ib. 3; a. fr.Ab. Zar.16b הואיל וְהֶאֱמַנְתַּנִי עליך ed. Pes., En Yak. (v. Rabb. D. S. a. l. note; ed. הָאֳמַנְתִּי Hof.; since thou didst declare me a reliable witness unto thyself (appealing to my judgment), v. supra; (Ms. M. האמנת עלי thou reliedst on me). Ch., v. הֵימַן. -
116 אָמֵן
אָמֵןI (√אם, v. אֵם; cmp. preced.) to be strong, enduring; (act. v. אָמַן to support, v. 2 Kings 18:16 אֹמְנֹות).Pi. אִימֵּן, אִמֵּן to support; trnsf. to confirm, verify, approve. Tosef.Ter.I, 4 it is not the minor that made it Trumah אלא אביו שאִימֵּן אחריו Var. (ed. Zuck. שאומן) but his father who confirmed his act (= ib. קיים על יד); Y. ib. 40b א׳ על ידו. Ibc> top מְאַמֵּין. Nif. נֶאֱמַן (b. h.) 1) part, נֶאֱמָן m., נֶאֱמָנֶת f. approved, trustworthy, reliable. Peah VIII, 2 נֶאֱמָנִים עלוכ׳ (the poor) may be relied upon concerning garnered fruit, i. e. if they declare the fruits to be the poor mans share; they are exempt from tithes. Keth.I, 6 נאמנת her statement is acted upon as true. Ab. Zar.16b נ׳ עלי הדיין my judge is a reliable witness concerning me, i. e. I appeal to thy own judgment that I could not have engaged in such follies.Dem. II, 2 if one resolves להיות נ׳ to be one of the reliable (conscientious in giving tithes); a. fr. 2) to be confirmed. Y.Sot.II, 18b top אמן יֵאָמְנוּ הדברים Amen means, May the words (of the oath) be fulfilled. Hif. הֶאֱמִין (b. h.) to declare trustworthy, to trust, believe in. Dem. VII, 1 והוא אינו מַאֲמִינֹו but he (the invited guest) trusts him not in tithe affairs. Ib. 3; a. fr.Ab. Zar.16b הואיל וְהֶאֱמַנְתַּנִי עליך ed. Pes., En Yak. (v. Rabb. D. S. a. l. note; ed. הָאֳמַנְתִּי Hof.; since thou didst declare me a reliable witness unto thyself (appealing to my judgment), v. supra; (Ms. M. האמנת עלי thou reliedst on me). Ch., v. הֵימַן. -
117 אמנה
אֲמָנָהf. (b. h.; v. preced.) 1) faith, trust. B. Bath.48b; Keth.19b if witnesses say א׳ היו דברינו our statement (over our signatures as to having seen the loan handed over) was a matter of trust (that the negotiation would be consummated afterwards). Ib. שטר א׳ a bill of indebtedness signed on trust (that the loan would be consummated subsequently). B. Mets.63a א׳ בפירות advanced payment at present prices for future delivery; א׳ בדמים with the option of paying the difference. Gen. R. s. 100 end, שמר א׳ to deal in good faith with. Tosef.B. Bath.V, 8 אֲמָנַת המדות honesty in measures. B. Mets.49a מחוסרי א׳ (the way of) those lacking honesty (unfair dealing); Bekh.13b מחוסר א׳; a. fr. 2) faith in Providence. Mekh. Bshall. s.6, v. הַאֲמָנָה. Sot.48b אנשי א׳ men of faith, trusting in God; ib. קטני א׳ wanting in faith; Gen. R. s. 32 מחוסר א׳ same; a. fr. Cmp. אֱמוּנָה, הַאֲמָנָה. -
118 אֲמָנָה
אֲמָנָהf. (b. h.; v. preced.) 1) faith, trust. B. Bath.48b; Keth.19b if witnesses say א׳ היו דברינו our statement (over our signatures as to having seen the loan handed over) was a matter of trust (that the negotiation would be consummated afterwards). Ib. שטר א׳ a bill of indebtedness signed on trust (that the loan would be consummated subsequently). B. Mets.63a א׳ בפירות advanced payment at present prices for future delivery; א׳ בדמים with the option of paying the difference. Gen. R. s. 100 end, שמר א׳ to deal in good faith with. Tosef.B. Bath.V, 8 אֲמָנַת המדות honesty in measures. B. Mets.49a מחוסרי א׳ (the way of) those lacking honesty (unfair dealing); Bekh.13b מחוסר א׳; a. fr. 2) faith in Providence. Mekh. Bshall. s.6, v. הַאֲמָנָה. Sot.48b אנשי א׳ men of faith, trusting in God; ib. קטני א׳ wanting in faith; Gen. R. s. 32 מחוסר א׳ same; a. fr. Cmp. אֱמוּנָה, הַאֲמָנָה. -
119 אמר
אֲמַר, אָמַרch. 1) as preced. 1). Targ. Gen. 1:3; a. v. fr.א׳ מר above you quoted an authority, or, it has been stated. Ber.2a; a. fr.א׳ קרא the Scripture says. Ib. 13a; a. fr.Y.Orl.III, end, 63b, a. fr. אמרונה בשם … (in Bab. heb. אֲמָרוּהָ) they said it in behalf of … i. e. as a tradition.Y.Ber.I, 2d מילתיה אמרה his word (statement, opinion) proves. הדא אמרה = זאת אומרת; v. preced.אַמְרֵי (h. אָמְרוּ) they say, it is said. Sabb.19a אמרו עליו על … ואמרי להוכ׳ it is told about R. …, and another relation refers this to R.; a. fr. קאמר, קאמרי = קא אמר Ḥull.85a; a. fr. מנא תימרא whence dost thou prove? Sabb.23a; a. fr. Inf. מֵימְרָא., סבר מ׳ סבר למ׳, מֵימַר originally he was of the opinion. Y.Sabb.VI, 8c top; Keth.87b; a. v. fr.לְמֵימְרָא does this mean to say? Sabb.15b; a. fr. לא אמרן אלא … אבל … this has been said, i. e. this applies only to a case … but if … Ber.43b; a. fr.כְּלֹומַר as if saying, meaning to say, viz; v. כִּילּוּ.Y.Kil.IV, 32c bot. אימורין לבניוכ׳ say ye to מאי איכא למימר, v. אִיכָּא; Answ. אֵימוּר say … Sabb.6a; a. fr.Hor.13a א׳ כולה who orders every thing (as an etymol. of אֲמַרְכָּל). 2) to praise, proclaim. Targ. Is. 8:13; a. fr.Part. pass. אָמִיר q. v. Ithpe. אִתְאֲמַר, contr. אִתְּמַר, אִיתְּ׳ it is said, taught. Targ. Job 34:31.Y. Yoma V, end, 43a אתאמרת, contr. אִתַּמְרַת it has been said with refer. to the opinion of …אִתְּ׳, אִיתְּ׳ it has been said ( above); we have been taught. Succ.15a; a. fr. Ithpa. אִתְאַמַּר same. Targ. Gen. 22:14; a. e. -
120 אֲמַר
אֲמַר, אָמַרch. 1) as preced. 1). Targ. Gen. 1:3; a. v. fr.א׳ מר above you quoted an authority, or, it has been stated. Ber.2a; a. fr.א׳ קרא the Scripture says. Ib. 13a; a. fr.Y.Orl.III, end, 63b, a. fr. אמרונה בשם … (in Bab. heb. אֲמָרוּהָ) they said it in behalf of … i. e. as a tradition.Y.Ber.I, 2d מילתיה אמרה his word (statement, opinion) proves. הדא אמרה = זאת אומרת; v. preced.אַמְרֵי (h. אָמְרוּ) they say, it is said. Sabb.19a אמרו עליו על … ואמרי להוכ׳ it is told about R. …, and another relation refers this to R.; a. fr. קאמר, קאמרי = קא אמר Ḥull.85a; a. fr. מנא תימרא whence dost thou prove? Sabb.23a; a. fr. Inf. מֵימְרָא., סבר מ׳ סבר למ׳, מֵימַר originally he was of the opinion. Y.Sabb.VI, 8c top; Keth.87b; a. v. fr.לְמֵימְרָא does this mean to say? Sabb.15b; a. fr. לא אמרן אלא … אבל … this has been said, i. e. this applies only to a case … but if … Ber.43b; a. fr.כְּלֹומַר as if saying, meaning to say, viz; v. כִּילּוּ.Y.Kil.IV, 32c bot. אימורין לבניוכ׳ say ye to מאי איכא למימר, v. אִיכָּא; Answ. אֵימוּר say … Sabb.6a; a. fr.Hor.13a א׳ כולה who orders every thing (as an etymol. of אֲמַרְכָּל). 2) to praise, proclaim. Targ. Is. 8:13; a. fr.Part. pass. אָמִיר q. v. Ithpe. אִתְאֲמַר, contr. אִתְּמַר, אִיתְּ׳ it is said, taught. Targ. Job 34:31.Y. Yoma V, end, 43a אתאמרת, contr. אִתַּמְרַת it has been said with refer. to the opinion of …אִתְּ׳, אִיתְּ׳ it has been said ( above); we have been taught. Succ.15a; a. fr. Ithpa. אִתְאַמַּר same. Targ. Gen. 22:14; a. e.
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