The two ways to understand the exemption\xa0of \u05d1\u05e2\u05dc\u05d9\u05d5 \u05e2\u05de\u05d5.
\nSource Sheet: https://res.cloudinary.com/ouinternal/image/upload/outorah%20pdf/qipkjbvj9spthvuumwhw.pdf
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