The mishna elaborates: There are ten tenths for the loaves of leavened bread, a tenth of an ephah per loaf. And there are ten tenths for the loaves of matza. And among the loaves of matza there are three types: Loaves, wafers, and those poached in water, ten loaves of each type. Consequently, there are three-and-one-third tenths of an ephah for each and every type, three loaves per tenth of an ephah.

And in the Jerusalem measure there were thirty kav, fifteen kav for the loaves of leavened bread and fifteen for the loaves of matza. The mishna elaborates: There are fifteen kav for the loaves of leavened bread, one and one-half kav per loaf. And there are fifteen kav for the loaves of matza. And among the loaves of matza there are three types: Loaves, wafers, and those poached in water. Consequently, there are five kav for each and every type, two loaves per kav.

GEMARA: The mishna teaches: The flour for the loaves accompanying the thanks offering would come from a measure of five Jerusalem se’a, which are equivalent to six wilderness se’a. The se’a referred to in the Bible when the Jewish people were in the wilderness is smaller than the se’a used later in Jerusalem. This is equivalent to two ephahs, each ephah being three wilderness se’a. The Gemara asks: From where are these matters, i.e., that there are three se’a in an ephah, derived? Rav Ḥisda said: They are derived from a verse, as the verse states: “The ephah and the bat shall be of one measure” (Ezekiel 45:11). Therefore, just as the bat, a measure for liquids, is three se’a, so too the ephah, a measure for dry goods, is three se’a.

The Gemara asks: And as for the bat itself, from where do we derive its measure? If we say that we derive it from that which is written in the same verse: “That the bat may contain the tenth-part of a ḥomer,” and since one ḥomer consists of thirty se’a, one bat is equivalent to three se’a, there is a difficulty: With regard to an ephah as well, isn’t it written in the same verse: “And the ephah the tenth-part of a ḥomer”? Why, then, must the measure of an ephah be derived from that of a bat? Rather, I do not know how much the measure of a ḥomer is; consequently, when the verse states that the ephah is one-tenth of one ḥomer, this does not demonstrate the measure of the ephah. Here too, I do not know how much the measure of the bat is.

Rather, derive the volume of the ephah from here, from a subsequent verse, where it is written with regard to separating teruma: “And the set portion of oil, the bat of oil, shall be the tithe of the bat out of the kor, which is ten bat, even a ḥomer; for ten bat are a ḥomer” (Ezekiel 45:14). The verse states that there are ten bat in one kor and ten bat in one ḥomer. Since it is known that one kor is equivalent to thirty se’a, the verse indicates that there are also thirty se’a in one ḥomer. It can therefore be derived from the verse that there are three se’a in one bat, and consequently, three se’a in one ephah.

§ The mishna teaches that the Sages increased the size of the measures so that five Jerusalem measures are equal to six wilderness measures. With regard to the practice of augmenting measures, Shmuel says: If the residents of a certain place want to change the standard of their measures and augment them by a certain fraction, they may not increase the measures by more than one-sixth, and they may not increase the value of a coin by more than one-sixth of its previous value. And one who profits from his sales may not profit by more than one-sixth.

The Gemara analyzes these statements. When Shmuel said: They may not increase the measures by more than one-sixth, what is the reason for this? If we say it is because doing so causes market prices to rise, the same concern should apply to raising the prices by one-sixth, and therefore that should also not be allowed.

Rather, one might say that the prohibition is due to concern for exploitation; and they may increase the measures only by up to one-sixth so that there will not be nullification of the transaction, as the transaction is nullified only when the disparity is more than one-sixth of the value of the item. The Gemara raises an objection: But doesn’t Rava say: With regard to any item that is otherwise subject to the halakhot of exploitation, and it is sold by measure, or by weight, or by number, even if the disparity was less than the measure of exploitation in the transaction, the transaction is reversed? A disparity of one-sixth between the value of an item and its price constitutes exploitation only in cases where there is room for error in assessing the value of an item. In a case where the details of the item are easily quantifiable, any deviation from the designated quantity results in a nullification of the transaction. The statement of Shmuel concerns sales involving measures.

Rather, the prohibition is for the benefit of the merchant, so that there will not be a loss suffered by a merchant who might not realize that a new standard was issued, and might sell in accordance with the old standard. Since a merchant usually enjoys a profit of one-sixth of the value of an item, if the standard is not increased by more than this amount he will not suffer a loss, as at worst he will forfeit his profit margin. The Gemara notes: This explanation is also difficult, since even if the aim is to ensure that there will not be a loss for the merchant, does he not need to earn a profit? There is a well-known adage in this regard: If you buy and sell without earning any profit, will you be called a merchant? A merchant must profit from his sales; therefore, if this decree was instituted for the protection of merchants, the Sages should have ensured that they earn a profit.

Rather, Rav Ḥisda said: The prohibition is not based on logical reasoning. Instead, Shmuel found a verse and interpreted it homiletically: “And the shekel shall be twenty gera; twenty shekels, five and twenty shekels, ten, and five shekels, shall be your maneh” (Ezekiel 45:12). According to this verse, the sum of all of these numbers, sixty shekels, is equivalent to a maneh. This is problematic: How can a maneh consist of sixty shekels? Since each biblical shekel is equivalent to four dinars, if a maneh is equal to sixty shekels, a maneh is two hundred and forty dinars. But a maneh is actually equal to twenty-five shekels, which are one hundred dinars.

Rather, one can learn from the verse three matters: Learn from it that the sacred maneh was doubled, so that it equaled two hundred, not one hundred, dinars. And furthermore, as Ezekiel stated that the maneh will be sixty shekels, not fifty, learn from it that a community may increase measures, but they may not increase them by more than one-sixth. And learn from it that the one-sixth is calculated from the outside, i.e., it is one-sixth of the final sum, which is one-fifth of the previous sum.

Ravina said: The mishna is also precisely formulated so as to reflect the fact that the one-sixth increase is calculated from the outside, as it teaches: The flour for the loaves accompanying the thanks offering would come from a measure of five Jerusalem se’a of flour, which are equivalent to six wilderness se’a. One can infer that the se’a could be increased by only one-sixth from the outside. The Gemara affirms: Indeed, conclude from it that this is the halakha.