Bechukotai, Section 3
1) (Vayikra 27:2) ("Speak to the children of Israel and say to them: A man if he utter a vow in your valuation of souls to the L–rd,"): The children of Israel assess, but gentiles do not assess. I might think, then, that they are (also) not assessed; it is, therefore, written "A man." These are the words of R. Meir. R. Meir said: If one verse includes, and the other excludes, why do I say they are assessed but do not assess? Because the power of the assessed is greater than that of the assessors. For a deaf-mute and a half-wit and a minor are assessed, but do not assess.