עִילּוּיָא, rise, improved stage. Ber. 36ᵃ אית ליה ע׳ אחרינא בפת (flour) is capable of a still higher stage by being made into bread; לית ליה ע׳ אחרינא (oil) has no higher stage. Ib. 35ᵇ דאשתני לע׳ (wine) which has changed (from grapes) to a higher stage. Y. Ab. Zar. V, 44ᵈ, v. יַקִּיר ch.
עִילּוּיָא, valuation. Targ. Job XXVIII, 13. Targ. Y. Lev. XXVII, 2 (ed. Vien. עִילוֹי); ib. 3 (ed. Vien. עֲלוֹיֵיה; ib. 4, sq. עֲלוֹיָהּ, עִילוֹיָהּ, corr. acc.).—B. Bath. 12ᵇ מעלינן ליה ע׳ וכ׳ (Ms. M. מעלינן עליה וכ׳) we value it as high as &c. Kidd. 42ᵇ פלוג בע׳ they divided the estate according to value, opp. במשחתא by measure (irrespective of value).
עִילּוּיָא, the best thing. Keth. 50ᵇ עילוייא דאב, v. עְלִיָּה.