׳—׳•׳§ ׳”׳‘׳™׳˜׳•׳— ׳”׳�׳�׳•׳�׳™ (׳ ׳•׳¡׳— ׳�׳©׳•׳�׳‘), ׳”׳×׳©׳ "׳” - 1995

׳₪׳¨׳§ ׳˜': ׳‘׳™׳˜׳•׳— ׳ ׳›׳•׳×

  ׳¡׳™׳�׳� ׳�': ׳ ׳›׳™׳�

 ׳”׳’׳“׳¨׳•׳× [׳×׳™׳§׳•׳ ׳™׳�: ׳”׳×׳©׳ "׳•, ׳”׳×׳©׳¡"׳’ (׳�׳¡' 5), ׳”׳×׳©׳¡"׳“, ׳”׳×׳©׳¡"׳– (׳�׳¡' 4)]

    195.   ׳‘׳₪׳¨׳§ ׳–׳” -

      "׳”׳›׳ ׳¡׳”" - ׳”׳›׳ ׳¡׳” ׳©׳”׳©׳¨ ׳§׳‘׳¢ ׳‘׳�׳™׳©׳•׳¨ ׳•׳¢׳“׳× ׳”׳¢׳‘׳•׳“׳” ׳•׳”׳¨׳•׳•׳—׳” ׳•׳�׳×׳�׳¨׳™׳� ׳©׳§׳‘׳¢, ׳•׳›׳� ׳–׳�׳� ׳©׳�׳� ׳§׳‘׳¢ ׳›׳�׳�׳•׳¨ - "׳”׳›׳ ׳¡׳”" ׳›׳�׳©׳�׳¢׳•׳×׳” ׳‘׳¡׳¢׳™׳£ 2 ׳�׳₪׳§׳•׳“׳× ׳�׳¡ ׳”׳›׳ ׳¡׳”, ׳”׳›׳� ׳�׳�׳¢׳˜ ׳§׳¦׳‘׳× ׳™׳�׳“׳™׳� ׳�׳₪׳™ ׳₪׳¨׳§ ׳“', ׳•׳�׳�׳¢׳˜ ׳”׳¢׳ ׳§׳•׳× ׳�׳›׳•׳— ׳¡׳¢׳™׳£ 40(׳‘1)(2) ׳�׳—׳•׳§ ׳—׳™׳™׳�׳™׳� ׳�׳©׳•׳—׳¨׳¨׳™׳�;

      "׳�׳™׳§׳•׳™" - ׳�׳™׳§׳•׳™ ׳’׳•׳₪׳ ׳™, ׳©׳›׳�׳™ ׳�׳• ׳ ׳₪׳©׳™ ׳”׳ ׳•׳‘׳¢ ׳�׳�׳—׳�׳”, ׳�׳×׳�׳•׳ ׳” ׳�׳• ׳�׳�׳•׳� ׳�׳�׳™׳“׳”;

      "׳�׳‘׳•׳˜׳—" - ׳×׳•׳©׳‘ ׳™׳©׳¨׳�׳� ׳©׳�׳�׳�׳• ׳�׳• 18 ׳©׳ ׳™׳� ׳•׳˜׳¨׳� ׳”׳’׳™׳¢ ׳�׳’׳™׳� ׳”׳₪׳¨׳™׳©׳”;

      "׳ ׳›׳”" - ׳�׳‘׳•׳˜׳—, ׳�׳�׳¢׳˜ ׳¢׳§׳¨׳× ׳‘׳™׳×, ׳©׳›׳×׳•׳¦׳�׳” ׳�׳�׳™׳§׳•׳™ ׳�׳×׳§׳™׳™׳� ׳‘׳• ׳�׳—׳“ ׳�׳�׳�׳”:

 (1)   ׳�׳™׳� ׳�׳• ׳›׳•׳©׳¨ ׳�׳”׳©׳×׳›׳¨ ׳�׳¢׳‘׳•׳“׳” ׳�׳• ׳�׳�׳©׳�׳— ׳™׳“ ׳•׳�׳™׳ ׳• ׳�׳©׳×׳›׳¨ ׳¡׳›׳•׳� ׳”׳©׳•׳•׳” ׳�-25% ׳�׳”׳©׳›׳¨ ׳”׳�׳�׳•׳¦׳¢;

 (2)   ׳›׳•׳©׳¨׳• ׳�׳”׳©׳×׳›׳¨ ׳�׳¢׳‘׳•׳“׳” ׳�׳• ׳�׳�׳©׳�׳— ׳™׳“, ׳•׳›׳� ׳”׳©׳×׳›׳¨׳•׳×׳• ׳‘׳₪׳•׳¢׳�, ׳¦׳•׳�׳¦׳�׳• ׳¢׳§׳‘ ׳”׳�׳™׳§׳•׳™, ׳‘׳™׳� ׳‘׳‘׳× ׳�׳—׳× ׳•׳‘׳™׳� ׳‘׳”׳“׳¨׳’׳”, ׳‘-50% ׳�׳• ׳™׳•׳×׳¨,

      ׳”׳›׳� ׳�׳₪׳™ ׳›׳�׳�׳™׳� ׳•׳�׳‘׳—׳ ׳™׳� ׳©׳ ׳§׳‘׳¢׳• ׳‘׳�׳™׳©׳•׳¨ ׳•׳¢׳“׳× ׳”׳¢׳‘׳•׳“׳” ׳•׳”׳¨׳•׳•׳—׳” (׳�׳�׳™-׳›׳•׳©׳¨ ׳�׳• ׳�׳¦׳�׳¦׳•׳� ׳”׳›׳•׳©׳¨ ׳›׳�׳�׳•׳¨ ׳™׳™׳§׳¨׳� ׳�׳”׳�׳� - ׳�׳™-׳›׳•׳©׳¨ ׳�׳”׳©׳×׳›׳¨); ׳�׳¢׳ ׳™׳� ׳₪׳¨׳§ ׳–׳” ׳™׳¨׳�׳• ׳›׳ ׳›׳” ׳’׳� ׳�׳™ ׳©׳”׳™׳” ׳¢׳•׳‘׳“ ׳§׳˜׳™׳� ׳‘׳×׳›׳•׳£ ׳�׳₪׳ ׳™ ׳©׳ ׳’׳¨׳� ׳�׳• ׳�׳™-׳”׳›׳•׳©׳¨ ׳�׳”׳©׳×׳›׳¨;

      "׳¢׳•׳‘׳“ ׳§׳˜׳™׳�" - ׳¢׳•׳‘׳“ ׳×׳•׳©׳‘ ׳™׳©׳¨׳�׳� ׳©׳�׳�׳�׳• ׳�׳• 16 ׳©׳ ׳™׳� ׳�׳� ׳�׳� 18 ׳©׳ ׳™׳� ׳•׳”׳•׳� ׳–׳›׳�׳™ ׳�׳©׳›׳¨ ׳©׳‘׳¢׳“׳• ׳—׳™׳™׳‘ ׳�׳¢׳‘׳™׳“׳• ׳‘׳×׳©׳�׳•׳� ׳“׳�׳™ ׳‘׳™׳˜׳•׳— ׳�׳₪׳™ ׳₪׳¨׳§ ׳”', ׳•׳‘׳�׳‘׳“ ׳©׳�׳×׳§׳™׳™׳�׳™׳� ׳‘׳• ׳”׳×׳ ׳�׳™׳� ׳©׳”׳™׳• ׳�׳–׳›׳™׳� ׳�׳•׳×׳• ׳�׳”׳¢׳ ׳§׳× ׳�׳‘׳˜׳�׳” ׳�׳₪׳™ ׳¡׳¢׳™׳£ 178(׳�);

      "׳¢׳§׳¨׳× ׳‘׳™׳×" - ׳›׳”׳’׳“׳¨׳×׳” ׳‘׳¡׳¢׳™׳£ 238, ׳�׳�׳¢׳˜ ׳�׳� ׳�׳×׳§׳™׳™׳� ׳‘׳” ׳�׳—׳“ ׳�׳�׳�׳”:

 (1)   ׳”׳™׳� ׳¢׳‘׳“׳” ׳›׳¢׳•׳‘׳“׳× ׳�׳• ׳›׳¢׳•׳‘׳“׳× ׳¢׳¦׳�׳�׳™׳× ׳×׳§׳•׳₪׳” ׳©׳� 12 ׳—׳•׳“׳©׳™׳� ׳¨׳¦׳•׳₪׳™׳�, ׳�׳• 24 ׳—׳•׳“׳©׳™׳� ׳�׳£ ׳�׳� ׳�׳™׳ ׳� ׳¨׳¦׳•׳₪׳™׳�, ׳�׳×׳•׳� 48 ׳”׳—׳•׳“׳©׳™׳� ׳©׳§׳“׳�׳• ׳�׳”׳’׳©׳× ׳”׳×׳‘׳™׳¢׳” ׳�׳�׳•׳¡׳“;

 (2)   ׳”׳™׳� ׳—׳™׳” ׳‘׳ ׳₪׳¨׳“ ׳�׳‘׳� ׳–׳•׳’׳” ׳•׳�׳� ׳’׳¨׳” ׳¢׳�׳• ׳×׳§׳•׳₪׳” ׳©׳� 24 ׳—׳•׳“׳©׳™׳� ׳�׳₪׳—׳•׳× ׳‘׳×׳›׳•׳£ ׳�׳₪׳ ׳™ ׳”׳’׳©׳× ׳”׳×׳‘׳™׳¢׳” ׳�׳�׳•׳¡׳“;

 (3)   ׳”׳™׳� ׳”׳™׳×׳” ׳–׳›׳�׳™׳×, ׳‘׳×׳›׳•׳£ ׳�׳₪׳ ׳™ ׳ ׳™׳©׳•׳�׳™׳”, ׳�׳§׳¦׳‘׳” ׳—׳•׳“׳©׳™׳� ׳�׳₪׳™ ׳¡׳¢׳™׳£ 199(1) ׳•׳‘׳©׳� ׳ ׳™׳©׳•׳�׳™׳” ׳‘׳�׳‘׳“, ׳�׳� ׳”׳™׳×׳” ׳–׳›׳�׳™׳× ׳¢׳•׳“ ׳�׳§׳¦׳‘׳” ׳›׳�׳�׳•׳¨ ׳�׳�׳�׳�׳� ׳”׳•׳¨׳�׳•׳× ׳₪׳¡׳§׳” ׳–׳•;⁴¹

      "׳¢׳§׳¨׳× ׳‘׳™׳× ׳ ׳›׳”" - ׳�׳‘׳•׳˜׳—׳× ׳©׳”׳™׳� ׳¢׳§׳¨׳× ׳‘׳™׳× ׳•׳©׳›׳×׳•׳¦׳�׳” ׳�׳�׳™׳§׳•׳™ ׳�׳™׳� ׳�׳” ׳›׳•׳©׳¨ ׳�׳‘׳¦׳¢ ׳₪׳¢׳•׳�׳•׳× ׳©׳�׳§׳•׳‘׳� ׳�׳‘׳¦׳¢ ׳‘׳�׳©׳§ ׳‘׳™׳× ׳¨׳’׳™׳�, ׳�׳• ׳©׳›׳•׳©׳¨׳” ׳›׳�׳�׳•׳¨ ׳¦׳•׳�׳¦׳� ׳¢׳§׳‘ ׳”׳�׳™׳§׳•׳™, ׳‘׳™׳� ׳‘׳‘׳× ׳�׳—׳× ׳•׳‘׳™׳� ׳‘׳”׳“׳¨׳’׳”, ׳‘-50% ׳�׳• ׳™׳•׳×׳¨ (׳�׳�׳™-׳›׳•׳©׳¨ ׳›׳�׳�׳•׳¨ ׳™׳™׳§׳¨׳� ׳�׳”׳�׳� - ׳�׳™-׳›׳•׳©׳¨ ׳�׳×׳₪׳§׳“);

      "׳”׳×׳�׳¨׳™׳� ׳”׳§׳•׳‘׳¢" - ׳”׳×׳�׳¨׳™׳� ׳©׳‘׳•, ׳¢׳§׳‘ ׳”׳�׳™׳§׳•׳™, ׳ ׳’׳¨׳� ׳�׳�׳‘׳•׳˜׳— ׳�׳™-׳›׳•׳©׳¨ ׳�׳”׳©׳×׳›׳¨ ׳�׳×׳§׳•׳₪׳” ׳©׳� 90 ׳™׳�׳™׳� ׳¨׳¦׳•׳₪׳™׳� ׳�׳₪׳—׳•׳×, ׳•׳‘׳�׳‘׳“ ׳©׳�׳� ׳™׳™׳§׳‘׳¢ ׳×׳�׳¨׳™׳� ׳§׳•׳‘׳¢ ׳”׳§׳•׳“׳� ׳�׳×׳§׳•׳₪׳” ׳©׳� 15 ׳”׳—׳•׳“׳©׳™׳� ׳©׳‘׳×׳›׳•׳£ ׳�׳₪׳ ׳™ ׳™׳•׳� ׳”׳’׳©׳× ׳”׳×׳‘׳™׳¢׳” ׳�׳�׳•׳¡׳“, ׳•׳�׳� ׳™׳•׳‘׳� ׳‘׳—׳©׳‘׳•׳� ׳�׳™-׳›׳•׳©׳¨ ׳�׳”׳©׳×׳›׳¨ ׳�׳�׳� ׳‘׳×׳§׳•׳₪׳” ׳©׳� 15 ׳”׳—׳•׳“׳©׳™׳� ׳”׳�׳�׳•׳¨׳™׳�.⁴²

׳¡׳™׳�׳� ׳‘': ׳×׳ ׳�׳™ ׳”׳–׳›׳�׳•׳×

׳”׳–׳›׳�׳•׳× ׳�׳’׳�׳�׳× ׳ ׳›׳•׳× [׳×׳™׳§׳•׳� ׳”׳×׳©׳¡"׳‘ (׳�׳¡' 6)]

    196.    (׳�)   ׳ ׳›׳” ׳–׳›׳�׳™ ׳�׳’׳�׳�׳” ׳�׳₪׳™ ׳₪׳¨׳§ ׳–׳” ׳�׳� ׳�׳™-׳”׳›׳•׳©׳¨ ׳�׳”׳©׳×׳›׳¨ ׳ ׳’׳¨׳� ׳�׳• ׳‘׳”׳™׳•׳×׳• ׳×׳•׳©׳‘ ׳™׳©׳¨׳�׳� ׳�׳• ׳‘׳”׳™׳•׳×׳• ׳×׳•׳©׳‘ ׳�׳¨׳¥-׳™׳©׳¨׳�׳� ׳�׳₪׳ ׳™ ׳™׳•׳� ׳•' ׳‘׳�׳™׳™׳¨ ׳”׳×׳©"׳— (15 ׳‘׳�׳�׳™ 1948), ׳�׳• ׳�׳� ׳‘׳”׳’׳™׳¢׳• ׳�׳’׳™׳� 18 ׳”׳™׳” ׳×׳•׳©׳‘ ׳™׳©׳¨׳�׳� ׳•׳ ׳›׳”, ׳�׳£ ׳�׳� ׳”׳�׳™׳§׳•׳™ ׳ ׳’׳¨׳� ׳�׳₪׳ ׳™ ׳”׳™׳•׳×׳• ׳×׳•׳©׳‘ ׳™׳©׳¨׳�׳� ׳�׳• ׳�׳� ׳”׳�׳™׳§׳•׳™ ׳©׳‘׳©׳�׳• ׳ ׳’׳¨׳� ׳�׳™ ׳”׳›׳•׳©׳¨ ׳�׳”׳©׳×׳›׳¨, ׳ ׳’׳¨׳� ׳‘׳™׳©׳¨׳�׳� ׳‘׳”׳™׳•׳×׳• ׳§׳˜׳™׳� ׳×׳•׳©׳‘ ׳™׳©׳¨׳�׳�.

    (׳‘)   ׳”׳–׳›׳•׳× ׳�׳’׳�׳�׳” ׳�׳₪׳™ ׳₪׳¨׳§ ׳–׳” ׳×׳×׳—׳™׳� ׳‘׳×׳•׳� 90 ׳™׳�׳™׳� ׳�׳”׳×׳�׳¨׳™׳� ׳”׳§׳•׳‘׳¢, ׳•׳‘׳�׳‘׳“ ׳©׳�׳� ׳‘׳�׳•׳¢׳“ ׳–׳” ׳�׳§׳‘׳� ׳”׳ ׳›׳” ׳“׳�׳™ ׳�׳—׳�׳” ׳�׳�׳¢׳‘׳™׳“׳• ׳�׳• ׳�׳§׳•׳₪׳× ׳’׳�׳� ׳›׳�׳©׳�׳¢׳•׳×׳” ׳‘׳¡׳¢׳™׳£ 180, ׳×׳×׳—׳™׳� ׳”׳–׳›׳•׳× ׳‘׳×׳•׳� ׳”׳×׳§׳•׳₪׳” ׳©׳‘׳¢׳“׳” ׳©׳•׳�׳�׳• ׳“׳�׳™ ׳”׳�׳—׳�׳” ׳›׳�׳�׳•׳¨.

׳”׳•׳¨׳�׳•׳× ׳�׳™׳•׳—׳“׳•׳× ׳�׳¢׳ ׳™׳� ׳¢׳•׳�׳™׳� [׳×׳™׳§׳•׳ ׳™׳�: ׳”׳×׳©׳ "׳— (׳�׳¡' 8), ׳”׳×׳©׳¡"׳• (׳�׳¡' 3)]

    197. (׳�)   ׳¢׳� ׳�׳£ ׳”׳•׳¨׳�׳•׳× ׳¡׳¢׳™׳£ 196(׳�), ׳¢׳•׳�׳” ׳©׳�׳™-׳›׳•׳©׳¨׳• ׳�׳”׳©׳×׳›׳¨ ׳ ׳’׳¨׳� ׳�׳₪׳ ׳™ ׳”׳™׳•׳×׳• ׳×׳•׳©׳‘ ׳™׳©׳¨׳�׳�, ׳™׳”׳™׳” ׳–׳›׳�׳™ ׳�׳’׳�׳�׳” ׳�׳₪׳™ ׳₪׳¨׳§ ׳–׳”.

     (׳‘)   ׳”׳•׳¨׳�׳•׳× ׳₪׳¨׳§ ׳–׳” ׳™׳—׳•׳�׳• ׳¢׳� ׳›׳� ׳¢׳•׳�׳” ׳‘׳©׳™׳ ׳•׳™׳™׳� ׳�׳�׳”:

 (1)   ׳�׳� ׳™׳“׳•׳� ׳”׳�׳•׳¡׳“ ׳‘׳×׳‘׳™׳¢׳” ׳�׳’׳�׳�׳” ׳�׳₪׳™ ׳₪׳¨׳§ ׳–׳” ׳©׳� ׳¢׳•׳�׳” ׳�׳�׳� ׳�׳—׳¨׳™ ׳×׳•׳� 9 ׳—׳•׳“׳©׳™׳� ׳�׳”׳™׳•׳� ׳©׳‘׳• ׳ ׳¢׳©׳” ׳¢׳•׳�׳”; ׳”׳•׳¨׳�׳” ׳–׳• ׳‘׳�׳” ׳�׳”׳•׳¡׳™׳£, ׳�׳’׳‘׳™ ׳¢׳•׳�׳” ׳©׳�׳™-׳›׳•׳©׳¨׳• ׳�׳”׳©׳×׳›׳¨ ׳ ׳’׳¨׳� ׳‘׳”׳™׳•׳×׳• ׳×׳•׳©׳‘ ׳™׳©׳¨׳�׳�, ׳¢׳� ׳”׳•׳¨׳�׳•׳× ׳¡׳¢׳™׳£ 207(׳�), ׳•׳�׳� ׳�׳’׳¨׳•׳¢ ׳�׳”׳�;

 (2)   ׳”׳–׳›׳•׳× ׳�׳’׳�׳�׳” ׳�׳₪׳™ ׳₪׳¨׳§ ׳–׳” ׳©׳� ׳¢׳•׳�׳” ׳×׳×׳—׳™׳� ׳‘׳×׳•׳� 12 ׳—׳•׳“׳©׳™׳� ׳�׳”׳™׳•׳� ׳©׳‘׳• ׳ ׳¢׳©׳” ׳¢׳•׳�׳”; ׳”׳•׳¨׳�׳” ׳–׳• ׳‘׳�׳” ׳�׳”׳•׳¡׳™׳£, ׳�׳’׳‘׳™ ׳¢׳•׳�׳” ׳©׳�׳™-׳›׳•׳©׳¨׳• ׳�׳”׳©׳×׳›׳¨ ׳ ׳’׳¨׳� ׳‘׳”׳™׳•׳×׳• ׳×׳•׳©׳‘ ׳™׳©׳¨׳�׳�, ׳¢׳� ׳”׳•׳¨׳�׳•׳× ׳¡׳¢׳™׳£ 196(׳‘), ׳•׳�׳� ׳�׳’׳¨׳•׳¢ ׳�׳”׳�;

 (3)   ׳�׳©׳� ׳”׳§׳‘׳™׳¢׳” ׳©׳¦׳�׳¦׳•׳� ׳‘׳›׳•׳©׳¨ ׳”׳©׳×׳›׳¨׳•׳× ׳©׳� ׳¢׳•׳�׳” ׳—׳� ׳�׳�׳—׳¨ ׳©׳”׳™׳” ׳×׳•׳©׳‘ ׳™׳©׳¨׳�׳�, ׳�׳¢׳ ׳™׳� ׳”׳’׳“׳¨׳× ׳ ׳›׳” ׳©׳‘׳¡׳¢׳™׳£ 195, ׳�׳� ׳×׳•׳‘׳� ׳‘׳—׳©׳‘׳•׳� ׳”׳›׳ ׳¡׳” ׳©׳”׳™׳×׳” ׳�׳• ׳‘׳”׳™׳•׳×׳• ׳�׳—׳•׳¥ ׳�׳™׳©׳¨׳�׳�.

    (׳’)   ׳‘׳¡׳¢׳™׳£ ׳–׳”, "׳¢׳•׳�׳”" - ׳×׳•׳©׳‘ ׳™׳©׳¨׳�׳� ׳©׳�׳×׳§׳™׳™׳� ׳‘׳• ׳�׳—׳“ ׳�׳�׳�׳”:

 (1)   ׳‘׳™׳“׳• ׳�׳©׳¨׳× ׳¢׳•׳�׳” ׳�׳• ׳×׳¢׳•׳“׳× ׳¢׳•׳�׳” ׳�׳₪׳™ ׳—׳•׳§ ׳”׳©׳‘׳•׳×;

 (2)   ׳‘׳™׳“׳• ׳�׳©׳¨׳” ׳•׳¨׳™׳©׳™׳•׳� ׳�׳™׳©׳™׳‘׳× ׳§׳‘׳¢ ׳�׳• ׳�׳©׳¨׳” ׳•׳¨׳™׳©׳™׳•׳� ׳�׳™׳©׳™׳‘׳× ׳�׳¨׳¢׳™ ׳�׳¡׳•׳’ ׳�/5, ׳�׳₪׳™ ׳—׳•׳§ ׳”׳›׳ ׳™׳¡׳” ׳�׳™׳©׳¨׳�׳�, ׳•׳ ׳™׳×׳� ׳�׳• ׳¡׳� ׳§׳�׳™׳˜׳” ׳�׳”׳�׳©׳¨׳“ ׳�׳§׳�׳™׳˜׳× ׳”׳¢׳�׳™׳”.

׳”׳•׳¨׳�׳•׳× ׳�׳™׳•׳—׳“׳•׳× ׳�׳¢׳ ׳™׳� ׳¢׳§׳¨׳× ׳‘׳™׳×

    198.   ׳”׳©׳¨, ׳‘׳�׳™׳©׳•׳¨ ׳•׳¢׳“׳× ׳”׳¢׳‘׳•׳“׳” ׳•׳”׳¨׳•׳•׳—׳”, ׳™׳§׳‘׳¢ ׳›׳�׳�׳™׳�, ׳�׳‘׳—׳ ׳™׳� ׳•׳×׳ ׳�׳™׳� ׳�׳–׳›׳•׳™׳•׳×׳™׳” ׳©׳� ׳¢׳§׳¨׳× ׳‘׳™׳× ׳ ׳›׳” ׳�׳’׳�׳�׳” ׳�׳₪׳™ ׳₪׳¨׳§ ׳–׳”, ׳�׳¨׳‘׳•׳× ׳›׳�׳�׳™׳� ׳•׳×׳ ׳�׳™׳� ׳�׳‘׳“׳™׳§׳× ׳�׳™-׳›׳•׳©׳¨׳” ׳�׳×׳₪׳§׳“.

׳¡׳™׳�׳� ׳’': ׳’׳�׳�׳�׳•׳×

׳¡׳•׳’׳™ ׳’׳�׳�׳�׳•׳× ׳ ׳›׳•׳× [׳×׳™׳§׳•׳� ׳”׳×׳©׳¡"׳‘ (׳�׳¡' 6)]

    199.   ׳ ׳›׳” ׳–׳›׳�׳™ ׳�׳’׳�׳�׳�׳•׳× ׳�׳�׳•:

 (1)   ׳§׳¦׳‘׳” ׳—׳•׳“׳©׳™׳× - ׳�׳₪׳™ ׳¡׳¢׳™׳₪׳™׳� 200 ׳¢׳“ 202;

 (2)   ׳©׳™׳§׳•׳� ׳�׳§׳¦׳•׳¢׳™ - ׳�׳₪׳™ ׳¡׳¢׳™׳₪׳™׳� 203 ׳¢׳“ 205;

 (3)   ׳”׳©׳×׳×׳₪׳•׳× ׳”׳�׳•׳¡׳“ ׳‘׳�׳×׳� ׳©׳™׳¨׳•׳×׳™׳� ׳�׳™׳•׳—׳“׳™׳� - ׳�׳₪׳™ ׳¡׳¢׳™׳£ 206;

 (4)   ׳’׳�׳�׳” ׳�׳ ׳›׳” ׳”׳�׳•׳§׳” ׳‘׳�׳•׳’׳‘׳�׳•׳× ׳§׳©׳” - ׳�׳₪׳™ ׳¡׳¢׳™׳£ 206׳�.

׳§׳¦׳‘׳” ׳�׳�׳�׳” ׳•׳©׳™׳¢׳•׳¨׳” [׳×׳™׳§׳•׳ ׳™׳�: ׳”׳×׳©׳ "׳” (׳�׳¡' 3), ׳”׳×׳©׳¡"׳’ (׳�׳¡' 5), (׳�׳¡' 6)]

    200.    (׳�)   ׳ ׳›׳” ׳™׳—׳™׳“ ׳©׳ ׳§׳‘׳¢׳” ׳�׳• ׳“׳¨׳’׳× ׳�׳™-׳›׳•׳©׳¨ ׳�׳”׳©׳×׳›׳¨ ׳©׳� 75% ׳�׳₪׳—׳•׳× ׳–׳›׳�׳™ ׳�׳§׳¦׳‘׳× ׳™׳—׳™׳“ ׳�׳�׳�׳” ׳›׳�׳©׳�׳¢׳•׳×׳” ׳‘׳¡׳¢׳™׳£ 127׳�׳–(׳�), ׳›׳©׳”׳™׳� ׳�׳•׳’׳“׳�׳× ׳‘-7% (׳�׳”׳�׳� - ׳§׳¦׳‘׳” ׳—׳•׳“׳©׳™׳× ׳�׳�׳�׳”).

    (׳‘)   ׳©׳™׳¢׳•׳¨ ׳”׳§׳¦׳‘׳” ׳”׳�׳�׳�׳” ׳�׳™׳—׳™׳“ ׳™׳”׳™׳” 25% ׳�׳”׳¡׳›׳•׳� ׳”׳‘׳¡׳™׳¡׳™ (׳�׳§׳¦׳‘׳” ׳‘׳©׳™׳¢׳•׳¨ ׳–׳” ׳™׳™׳§׳¨׳� ׳�׳”׳�׳� - ׳§׳¦׳‘׳× ׳™׳—׳™׳“ ׳�׳�׳�׳”).

    (׳’)   ׳”׳™׳• ׳�׳ ׳›׳” ׳×׳�׳•׳™׳™׳� ׳©׳”׳� ׳×׳•׳©׳‘׳™ ׳™׳©׳¨׳�׳�, ׳×׳©׳•׳�׳� ׳�׳• ׳‘׳¢׳“׳�, ׳‘׳ ׳•׳¡׳£ ׳�׳§׳¦׳‘׳” ׳—׳•׳“׳©׳™׳× ׳�׳�׳�׳”, ׳×׳•׳¡׳₪׳× ׳×׳�׳•׳™׳™׳� ׳›׳“׳�׳”׳�׳�:

 (1)   ׳‘׳¢׳“ ׳‘׳� ׳–׳•׳’ ׳©׳”׳›׳ ׳¡׳×׳• ׳�׳™׳ ׳” ׳¢׳•׳�׳” ׳¢׳� ׳”׳¡׳›׳•׳� ׳”׳ ׳§׳•׳‘ ׳‘׳₪׳¨׳˜ 1 ׳©׳‘׳�׳•׳— ׳˜' - 12.5% ׳�׳”׳¡׳›׳•׳� ׳”׳‘׳¡׳™׳¡׳™;

 (2)   ׳‘׳¢׳“ ׳›׳� ׳�׳—׳“ ׳�׳©׳ ׳™ ׳™׳�׳“׳™׳• ׳”׳¨׳�׳©׳•׳ ׳™׳� - 10% ׳�׳”׳¡׳›׳•׳� ׳”׳‘׳¡׳™׳¡׳™; ׳�׳¢׳ ׳™׳� ׳–׳”, "׳™׳�׳“" - ׳›׳”׳’׳“׳¨׳×׳• ׳‘׳¡׳¢׳™׳£ 238.

    (׳“)   ׳×׳•׳¡׳₪׳× ׳”׳×׳�׳•׳™׳™׳� ׳”׳�׳©׳×׳�׳�׳× ׳�׳₪׳™ ׳¡׳¢׳™׳£ ׳§׳˜׳� (׳’) ׳×׳•׳’׳“׳� ׳‘-7%.

׳§׳¦׳‘׳” ׳—׳•׳“׳©׳™׳× ׳ ׳•׳¡׳₪׳× [׳×׳™׳§׳•׳� ׳”׳×׳©׳¡"׳‘ (׳�׳¡' 6)]

    200׳�. (׳�)   ׳‘׳¡׳¢׳™׳£ ׳–׳”, "׳ ׳›׳•׳× ׳¨׳₪׳•׳�׳™׳×" - ׳ ׳›׳•׳× ׳©׳ ׳§׳‘׳¢׳” ׳�׳₪׳™ ׳”׳•׳¨׳�׳•׳× ׳¡׳¢׳™׳£ 208.

    (׳‘)   ׳ ׳›׳” ׳©׳ ׳§׳‘׳¢׳” ׳�׳• ׳“׳¨׳’׳× ׳�׳™ ׳›׳•׳©׳¨ ׳�׳”׳©׳×׳›׳¨ ׳©׳� 75% ׳�׳₪׳—׳•׳× ׳•׳�׳� ׳�׳×׳§׳™׳™׳� ׳‘׳• ׳”׳�׳�׳•׳¨ ׳‘׳¡׳¢׳™׳£ 307, ׳–׳›׳�׳™ ׳’׳� ׳�׳§׳¦׳‘׳” ׳ ׳•׳¡׳₪׳× ׳‘׳©׳™׳¢׳•׳¨׳™׳� ׳©׳™׳—׳•׳©׳‘׳• ׳�׳§׳¦׳‘׳× ׳”׳™׳—׳™׳“ ׳”׳�׳�׳�׳” (׳‘׳¡׳™׳�׳� ׳–׳” - ׳§׳¦׳‘׳” ׳—׳•׳“׳©׳™׳× ׳ ׳•׳¡׳₪׳×), ׳›׳�׳₪׳•׳¨׳˜ ׳�׳”׳�׳�:

 (1)   17%, ׳�׳� ׳ ׳§׳‘׳¢׳” ׳�׳• ׳ ׳›׳•׳× ׳¨׳₪׳•׳�׳™׳× ׳‘׳©׳™׳¢׳•׳¨ ׳©׳� 80% ׳�׳₪׳—׳•׳×;

 (2)   14%, ׳�׳� ׳ ׳§׳‘׳¢׳” ׳�׳• ׳ ׳›׳•׳× ׳¨׳₪׳•׳�׳™׳× ׳‘׳©׳™׳¢׳•׳¨ ׳©׳� 70% ׳�׳₪׳—׳•׳× ׳•׳�׳� ׳™׳•׳×׳¨ ׳�-79%;

 (3)   11.5%, ׳�׳� ׳ ׳§׳‘׳¢׳” ׳�׳• ׳ ׳›׳•׳× ׳¨׳₪׳•׳�׳™׳× ׳‘׳©׳™׳¢׳•׳¨ ׳©׳� 50% ׳�׳₪׳—׳•׳× ׳•׳�׳� ׳™׳•׳×׳¨ ׳�-69%.

׳§׳¦׳‘׳” ׳—׳�׳§׳™׳× [׳×׳™׳§׳•׳ ׳™׳�: ׳”׳×׳©׳ "׳” (׳�׳¡' 3), ׳”׳×׳©׳¡"׳’ (׳�׳¡' 5)]

    201.   ׳ ׳›׳”, ׳©׳ ׳§׳‘׳¢׳” ׳�׳• ׳“׳¨׳’׳× ׳�׳™-׳›׳•׳©׳¨ ׳�׳”׳©׳×׳›׳¨ ׳©׳�׳™׳ ׳” ׳¢׳•׳�׳” ׳¢׳� 74%, ׳–׳›׳�׳™ ׳�׳§׳¦׳‘׳” ׳—׳•׳“׳©׳™׳× ׳—׳�׳§׳™׳× ׳‘׳¢׳“׳• ׳•׳‘׳¢׳“ ׳”׳×׳�׳•׳™׳™׳� ׳‘׳• ׳©׳”׳� ׳×׳•׳©׳‘׳™ ׳™׳©׳¨׳�׳�, ׳‘׳¡׳›׳•׳� ׳©׳™׳—׳¡׳• ׳�׳§׳¦׳‘׳” ׳›׳�׳�׳•׳¨ ׳‘׳¡׳¢׳™׳£ 200(׳�) ׳•-200(׳’) ׳•-(׳“), ׳�׳₪׳™ ׳”׳¢׳ ׳™׳�, ׳”׳•׳� ׳›׳™׳—׳¡ ׳©׳‘׳™׳� ׳�׳—׳•׳– ׳“׳¨׳’׳× ׳�׳™-׳›׳•׳©׳¨׳• ׳�׳”׳©׳×׳›׳¨ ׳�׳‘׳™׳� ׳�׳�׳”.

׳ ׳™׳›׳•׳™ ׳”׳›׳ ׳¡׳•׳× ׳�׳§׳¦׳‘׳” [׳×׳™׳§׳•׳� ׳”׳×׳©׳¡"׳’ (׳�׳¡' 5)]

    202.    (׳�)   ׳‘׳¡׳¢׳™׳£ ׳–׳”, "׳”׳§׳¦׳‘׳” ׳”׳§׳•׳‘׳¢׳×" - ׳¡׳›׳•׳� ׳”׳©׳•׳•׳” ׳�׳§׳¦׳‘׳” ׳—׳•׳“׳©׳™׳× ׳�׳�׳�׳”, ׳•׳�׳� ׳©׳•׳�׳�׳” ׳�׳ ׳›׳” ׳§׳¦׳‘׳” ׳—׳•׳“׳©׳™׳× ׳ ׳•׳¡׳₪׳×, ׳¡׳›׳•׳� ׳”׳©׳•׳•׳” ׳�׳§׳¦׳‘׳” ׳—׳•׳“׳©׳™׳× ׳�׳�׳�׳” ׳‘׳¦׳™׳¨׳•׳£ ׳”׳§׳¦׳‘׳” ׳”׳—׳•׳“׳©׳™׳× ׳”׳ ׳•׳¡׳₪׳×.

    (׳‘)   ׳¢׳�׳×׳” ׳§׳¦׳‘׳” ׳©׳� ׳ ׳›׳” ׳¢׳� ׳”׳§׳¦׳‘׳” ׳”׳§׳•׳‘׳¢׳× (׳�׳¢׳•׳“׳£ ׳–׳” ׳™׳™׳§׳¨׳� ׳‘׳—׳•׳§ ׳–׳” - ׳™׳×׳¨׳× ׳”׳§׳¦׳‘׳”), ׳™׳ ׳”׳’׳• ׳›׳�:

 (1)   ׳›׳� ׳”׳›׳ ׳¡׳” ׳©׳”׳™׳×׳” ׳�׳• ׳�׳� ׳×׳ ׳•׳›׳” ׳�׳¡׳›׳•׳� ׳”׳©׳•׳•׳” ׳�׳§׳¦׳‘׳” ׳”׳§׳•׳‘׳¢׳×;

 (2)   ׳”׳™׳×׳” ׳�׳• ׳”׳›׳ ׳¡׳” ׳—׳•׳“׳©׳™׳× ׳�׳₪׳™ ׳¡׳¢׳™׳£ 2(1), (2) ׳�׳• (8) ׳�׳₪׳§׳•׳“׳× ׳�׳¡ ׳”׳›׳ ׳¡׳” ׳‘׳¡׳›׳•׳� ׳”׳¢׳•׳�׳” ׳¢׳� 40% ׳�׳”׳©׳›׳¨ ׳”׳�׳�׳•׳¦׳¢, ׳™׳ ׳•׳›׳• ׳�׳™׳×׳¨׳× ׳”׳§׳¦׳‘׳” 60% ׳�׳”׳”׳›׳ ׳¡׳” ׳”׳¢׳•׳“׳₪׳×;

 (3)   ׳”׳™׳×׳” ׳�׳• ׳”׳›׳ ׳¡׳” ׳—׳•׳“׳©׳™׳× ׳©׳�׳� ׳�׳₪׳™ ׳¡׳¢׳™׳£ 2(1), (2) ׳�׳• (8) ׳�׳₪׳§׳•׳“׳× ׳�׳¡ ׳”׳›׳ ׳¡׳”, ׳×׳ ׳•׳›׳” ׳”׳›׳ ׳¡׳” ׳–׳• ׳�׳™׳×׳¨׳× ׳”׳§׳¦׳‘׳”.

׳©׳™׳§׳•׳� ׳�׳§׳¦׳•׳¢׳™ - ׳×׳ ׳�׳™׳�

    203.   ׳�׳‘׳•׳˜׳— ׳©׳�׳™׳¨׳¢ ׳�׳• ׳�׳™׳§׳•׳™ ׳‘׳”׳™׳•׳×׳• ׳×׳•׳©׳‘ ׳™׳©׳¨׳�׳� ׳�׳• ׳‘׳”׳™׳•׳×׳• ׳×׳•׳©׳‘ ׳�׳¨׳¥-׳™׳©׳¨׳�׳� ׳�׳₪׳ ׳™ ׳•' ׳‘׳�׳™׳™׳¨ ׳”׳×׳©"׳— (15 ׳‘׳�׳�׳™ 1948), ׳�׳• ׳�׳‘׳•׳˜׳— ׳©׳‘׳”׳’׳™׳¢׳• ׳�׳’׳™׳� 18 ׳”׳™׳” ׳×׳•׳©׳‘ ׳™׳©׳¨׳�׳� ׳•׳ ׳›׳” ׳�׳• ׳©׳ ׳’׳¨׳� ׳�׳• ׳�׳™׳§׳•׳™ ׳‘׳”׳™׳•׳×׳• ׳¢׳•׳‘׳“ ׳§׳˜׳™׳�, ׳–׳›׳�׳™ ׳�׳©׳™׳§׳•׳� ׳�׳§׳¦׳•׳¢׳™ ׳�׳� ׳ ׳×׳�׳�׳�׳• ׳‘׳• ׳�׳�׳”:

    (1)   ׳ ׳§׳‘׳¢׳• ׳�׳• ׳¢׳§׳‘ ׳”׳�׳™׳§׳•׳™ ׳�׳₪׳—׳•׳× 20% ׳ ׳›׳•׳× ׳‘׳”׳×׳�׳� ׳�׳�׳‘׳—׳ ׳™ ׳ ׳›׳•׳× ׳�׳›׳•׳— ׳¡׳¢׳™׳£ 118;

    (2)   ׳�׳™׳� ׳”׳•׳� ׳�׳¡׳•׳’׳� ׳¢׳•׳“, ׳¢׳§׳‘ ׳�׳™׳§׳•׳™׳•, ׳�׳¢׳¡׳•׳§ ׳‘׳¢׳‘׳•׳“׳×׳• ׳”׳§׳•׳“׳�׳× ׳�׳• ׳‘׳¢׳‘׳•׳“׳” ׳�׳×׳�׳™׳�׳” ׳�׳—׳¨׳×;

    (3)   ׳”׳•׳� ׳–׳§׳•׳§ ׳�׳”׳›׳©׳¨׳” ׳�׳§׳¦׳•׳¢׳™׳× ׳©׳×׳�׳₪׳©׳¨ ׳�׳• ׳�׳—׳–׳•׳¨ ׳�׳¢׳‘׳•׳“׳×׳• ׳”׳§׳•׳“׳�׳× ׳�׳• ׳�׳¢׳‘׳•׳“׳” ׳”׳×׳•׳�׳�׳× ׳�׳× ׳›׳™׳©׳•׳¨׳™׳• ׳�׳�׳—׳¨ ׳�׳™׳¨׳•׳¢ ׳”׳�׳™׳§׳•׳™;

    (4)   ׳”׳•׳� ׳ ׳™׳×׳� ׳�׳©׳™׳§׳•׳� ׳�׳§׳¦׳•׳¢׳™; ׳›׳�׳�׳™׳� ׳•׳�׳‘׳—׳ ׳™׳� ׳�׳¢׳ ׳™׳� ׳–׳” ׳™׳§׳‘׳¢ ׳”׳©׳¨ ׳‘׳�׳™׳©׳•׳¨ ׳•׳¢׳“׳× ׳”׳¢׳‘׳•׳“׳” ׳•׳”׳¨׳•׳•׳—׳”.

׳©׳™׳§׳•׳� ׳�׳§׳¦׳•׳¢׳™ - ׳›׳�׳�׳™׳�

    204.   ׳©׳™׳§׳•׳� ׳�׳§׳¦׳•׳¢׳™ ׳™׳™׳ ׳×׳� ׳�׳₪׳™ ׳�׳•׳×׳� ׳”׳¢׳§׳¨׳•׳ ׳•׳× ׳•׳”׳›׳�׳�׳™׳� ׳•׳‘׳�׳•׳×׳� ׳”׳“׳¨׳›׳™׳� ׳”׳—׳�׳™׳� ׳�׳’׳‘׳™ ׳ ׳₪׳’׳¢ ׳�׳₪׳™ ׳₪׳¨׳§ ׳”'; ׳”׳×׳§׳ ׳•׳× ׳•׳”׳”׳•׳¨׳�׳•׳× ׳‘׳“׳‘׳¨ ׳©׳™׳§׳•׳� ׳�׳§׳¦׳•׳¢׳™ ׳�׳›׳•׳— ׳₪׳¨׳§ ׳”' ׳™׳—׳•׳�׳• ׳�׳’׳‘׳™ ׳�׳‘׳•׳˜׳— ׳›׳�׳�׳•׳¨ ׳‘׳¡׳¢׳™׳£ 203, ׳‘׳©׳™׳ ׳•׳™׳™׳� ׳”׳�׳—׳•׳™׳™׳‘׳™׳�, ׳–׳•׳�׳× ׳�׳� ׳§׳‘׳¢ ׳”׳©׳¨ ׳”׳•׳¨׳�׳” ׳�׳—׳¨׳×.

׳©׳™׳§׳•׳� ׳�׳§׳¦׳•׳¢׳™ ׳�׳�׳™ ׳©׳”׳’׳™׳¢ ׳�׳’׳™׳� ׳–׳§׳ ׳” (׳×׳™׳§׳•׳� ׳”׳×׳©׳¡"׳“)

    205.   ׳�׳™ ׳©׳–׳›׳�׳™ ׳�׳©׳™׳§׳•׳� ׳�׳§׳¦׳•׳¢׳™ ׳�׳₪׳™ ׳₪׳¨׳§ ׳–׳” ׳•׳”׳’׳™׳¢ ׳‘׳¢׳× ׳�׳×׳� ׳”׳©׳™׳§׳•׳� ׳�׳’׳™׳� ׳”׳₪׳¨׳™׳©׳”, ׳¨׳©׳�׳™ ׳�׳”׳©׳�׳™׳� ׳�׳× ׳”׳©׳™׳§׳•׳� ׳”׳�׳§׳¦׳•׳¢׳™ ׳’׳� ׳�׳¢׳‘׳¨ ׳�׳’׳™׳� ׳”׳�׳�׳•׳¨.

׳©׳™׳¨׳•׳×׳™׳� ׳�׳™׳•׳—׳“׳™׳�  [׳×׳™׳§׳•׳ ׳™׳�: ׳”׳×׳©׳ "׳— (׳�׳¡' 2), ׳”׳×׳©׳¡"׳“]

    206.    (׳�)   ׳©׳™׳¨׳•׳×׳™׳� ׳�׳™׳•׳—׳“׳™׳� ׳”׳ ׳™׳×׳ ׳™׳� ׳�׳�׳“׳� ׳�׳₪׳™ ׳₪׳¨׳§ ׳–׳” ׳”׳� ׳©׳™׳¨׳•׳×׳™׳� ׳�׳˜׳™׳₪׳•׳� ׳�׳™׳©׳™ ׳‘׳• ׳•׳�׳¢׳–׳¨׳× ׳‘׳™׳× ׳�׳©׳™׳¨׳•׳×׳• ׳”׳�׳™׳©׳™ ׳•׳�׳�׳©׳§ ׳‘׳™׳×׳•.

    (׳‘)   ׳”׳©׳×׳×׳₪׳•׳× ׳”׳�׳•׳¡׳“ ׳‘׳�׳×׳� ׳©׳™׳¨׳•׳×׳™׳� ׳�׳™׳•׳—׳“׳™׳� ׳�׳ ׳›׳” ׳×׳”׳™׳” ׳�׳₪׳™ ׳›׳�׳�׳™׳�, ׳�׳‘׳—׳ ׳™׳� ׳•׳‘׳©׳™׳¢׳•׳¨׳™׳� ׳©׳§׳‘׳¢ ׳”׳©׳¨ ׳‘׳�׳™׳©׳•׳¨ ׳•׳¢׳“׳× ׳”׳¢׳‘׳•׳“׳” ׳•׳”׳¨׳•׳•׳—׳” ׳�׳›׳�׳� ׳”׳ ׳›׳™׳� ׳�׳• ׳�׳¡׳•׳’׳™׳”׳�.

    (׳’)   ׳”׳©׳¨, ׳‘׳�׳™׳©׳•׳¨ ׳•׳¢׳“׳× ׳”׳¢׳‘׳•׳“׳” ׳•׳”׳¨׳•׳•׳—׳”, ׳¨׳©׳�׳™ ׳�׳§׳‘׳•׳¢ ׳›׳�׳�׳™׳�, ׳�׳‘׳—׳ ׳™׳� ׳•׳©׳™׳¢׳•׳¨׳™׳� ׳�׳”׳©׳×׳×׳₪׳•׳× ׳”׳�׳•׳¡׳“ ׳‘׳�׳×׳� ׳©׳™׳¨׳•׳×׳™׳� ׳�׳™׳•׳—׳“׳™׳� ׳�׳�׳‘׳•׳˜׳—, ׳�׳£ ׳�׳� ׳�׳™׳ ׳• ׳ ׳›׳”, ׳•׳‘׳�׳‘׳“ ׳©׳ ׳§׳‘׳¢ ׳�׳• ׳�׳—׳•׳– ׳ ׳›׳•׳× ׳�׳₪׳™ ׳¡׳¢׳™׳£ 208 ׳‘׳©׳™׳¢׳•׳¨ ׳©׳� 75% ׳�׳₪׳—׳•׳×.

    (׳’1)   ׳‘׳×׳§׳ ׳•׳× ׳�׳₪׳™ ׳¡׳¢׳™׳£ ׳–׳” ׳¨׳©׳�׳™ ׳”׳©׳¨ ׳�׳§׳‘׳•׳¢ ׳×׳§׳•׳₪׳” ׳©׳‘׳¢׳“׳” ׳×׳©׳•׳�׳� ׳”׳’׳�׳�׳”, ׳©׳”׳ ׳›׳” ׳–׳›׳�׳™ ׳�׳”, ׳�׳£ ׳‘׳©׳•׳ ׳” ׳�׳”׳•׳¨׳�׳•׳× ׳¡׳¢׳™׳£ 296.

    (׳“)   ׳�׳™ ׳©׳–׳›׳�׳™ ׳�׳©׳™׳¨׳•׳×׳™׳� ׳�׳™׳•׳—׳“׳™׳� ׳•׳”׳’׳™׳¢ ׳�׳’׳™׳� ׳”׳₪׳¨׳™׳©׳”, ׳�׳� ׳×׳₪׳§׳¢ ׳�׳¡׳™׳‘׳” ׳–׳• ׳–׳›׳•׳×׳• ׳�׳�׳×׳� ׳©׳™׳¨׳•׳×׳™׳� ׳�׳™׳•׳—׳“׳™׳� ׳’׳� ׳�׳¢׳‘׳¨ ׳�׳’׳™׳� ׳”׳�׳�׳•׳¨.

׳’׳�׳�׳” ׳�׳™׳•׳—׳“׳× ׳�׳�׳™ ׳©׳¡׳•׳‘׳� ׳�׳�׳•׳’׳‘׳�׳•׳× ׳§׳©׳” [׳×׳™׳§׳•׳ ׳™׳�: ׳”׳×׳©׳¡"׳‘ (׳�׳¡' 6), ׳”׳×׳©׳¡"׳“]

    206׳�. (׳�)   ׳‘׳¡׳¢׳™׳£ ׳–׳”, "׳’׳�׳�׳” ׳‘׳¡׳™׳¡׳™׳×" - ׳’׳�׳�׳” ׳�׳₪׳™ ׳”׳•׳¨׳�׳•׳× ׳¡׳¢׳™׳£ 206.

    (׳‘)   ׳�׳™ ׳©׳–׳›׳�׳™ ׳�׳’׳�׳�׳” ׳‘׳¡׳™׳¡׳™׳× ׳–׳›׳�׳™ ׳’׳� ׳�׳’׳�׳�׳” ׳©׳×׳—׳•׳©׳‘ ׳‘׳�׳—׳•׳–׳™׳� ׳�׳§׳¦׳‘׳× ׳”׳™׳—׳™׳“ ׳”׳�׳�׳�׳”, ׳›׳�׳₪׳•׳¨׳˜ ׳�׳”׳�׳�:

 (1)   42.5%, ׳�׳–׳›׳�׳™ ׳�׳’׳�׳�׳” ׳‘׳¡׳™׳¡׳™׳× ׳‘׳©׳™׳¢׳•׳¨ ׳©׳� 150% ׳�׳§׳¦׳‘׳× ׳™׳—׳™׳“ ׳�׳�׳�׳”;

 (2)   28.5%, ׳�׳–׳›׳�׳™ ׳�׳’׳�׳�׳” ׳‘׳¡׳™׳¡׳™׳× ׳‘׳©׳™׳¢׳•׳¨ ׳©׳� 100% ׳�׳§׳¦׳‘׳× ׳™׳—׳™׳“ ׳�׳�׳�׳”;

 (3)   14%, ׳�׳–׳›׳�׳™ ׳�׳’׳�׳�׳” ׳‘׳¡׳™׳¡׳™׳× ׳‘׳©׳™׳¢׳•׳¨ ׳©׳� 50% ׳�׳§׳¦׳‘׳× ׳™׳—׳™׳“ ׳�׳�׳�׳”.

    (׳’)   ׳�׳™ ׳©׳–׳›׳�׳™ ׳�׳’׳�׳�׳” ׳‘׳¡׳™׳¡׳™׳× ׳›׳�׳�׳•׳¨ ׳‘׳¡׳¢׳™׳£ ׳§׳˜׳� (׳‘) ׳•׳”׳’׳™׳¢ ׳�׳’׳™׳� ׳”׳₪׳¨׳™׳©׳”, ׳�׳� ׳×׳₪׳§׳¢ ׳�׳¡׳™׳‘׳” ׳–׳• ׳–׳›׳•׳×׳• ׳�׳’׳�׳�׳” ׳�׳₪׳™ ׳¡׳¢׳™׳£ ׳–׳” ׳’׳� ׳�׳¢׳‘׳¨ ׳�׳’׳™׳� ׳”׳�׳�׳•׳¨.

׳¡׳™׳�׳� ׳“': ׳§׳‘׳™׳¢׳× ׳ ׳›׳•׳× ׳•׳�׳™-׳›׳•׳©׳¨

׳×׳—׳™׳�׳× ׳”׳‘׳™׳¨׳•׳¨

    207.    (׳�)   ׳�׳� ׳™׳“׳•׳� ׳”׳�׳•׳¡׳“ ׳‘׳×׳‘׳™׳¢׳” ׳�׳’׳�׳�׳” ׳�׳₪׳™ ׳₪׳¨׳§ ׳–׳” ׳�׳�׳� ׳‘׳×׳•׳� 90 ׳™׳�׳™׳� ׳�׳”׳™׳•׳� ׳©׳�׳₪׳™ ׳˜׳¢׳ ׳× ׳”׳×׳•׳‘׳¢ ׳¦׳•׳�׳¦׳�׳” ׳”׳›׳ ׳¡׳×׳• ׳�׳¢׳‘׳•׳“׳” ׳�׳• ׳�׳�׳©׳�׳— ׳™׳“ ׳‘-50% ׳�׳• ׳™׳•׳×׳¨ ׳�׳• ׳©׳ ׳₪׳¡׳§׳”, ׳•׳‘׳�׳™׳� ׳”׳›׳ ׳¡׳” ׳›׳�׳�׳•׳¨ - ׳�׳”׳™׳•׳� ׳©׳”׳™׳” ׳�׳ ׳›׳”.

    (׳‘)   ׳�׳¢׳ ׳™׳� ׳”׳§׳‘׳™׳¢׳” ׳�׳� ׳—׳� ׳¦׳�׳¦׳•׳� ׳‘׳”׳›׳ ׳¡׳” ׳�׳¢׳‘׳•׳“׳”, ׳�׳� ׳™׳•׳‘׳�׳• ׳‘׳—׳©׳‘׳•׳� ׳“׳�׳™ ׳�׳—׳�׳” ׳”׳�׳©׳×׳�׳�׳™׳� ׳�׳�׳‘׳•׳˜׳— ׳�׳�׳× ׳�׳¢׳‘׳™׳“׳•.

׳�׳—׳•׳–׳™ ׳ ׳›׳•׳× ׳¨׳₪׳•׳�׳™׳×  [׳×׳™׳§׳•׳� ׳”׳×׳©׳¡"׳“ (׳�׳¡' 2)]

    208.    (׳�)   ׳×׳ ׳�׳™ ׳�׳§׳‘׳™׳¢׳× ׳�׳™-׳›׳•׳©׳¨ ׳�׳”׳©׳×׳›׳¨ ׳”׳•׳� ׳©׳ ׳§׳‘׳¢׳” ׳�׳�׳‘׳•׳˜׳— ׳ ׳›׳•׳× ׳¨׳₪׳•׳�׳™׳×, ׳�׳₪׳™ ׳�׳‘׳—׳ ׳™׳�, ׳×׳ ׳�׳™׳� ׳•׳›׳�׳�׳™׳� ׳©׳§׳‘׳¢ ׳”׳©׳¨ (׳‘׳¡׳¢׳™׳£ ׳–׳” - ׳”׳�׳‘׳—׳ ׳™׳�), ׳‘׳©׳™׳¢׳•׳¨ ׳©׳� 60% ׳�׳₪׳—׳•׳×, ׳•׳�׳•׳�׳� ׳�׳� ׳ ׳§׳‘׳¢׳” ׳�׳�׳‘׳•׳˜׳— ׳�׳₪׳™ ׳”׳�׳‘׳—׳ ׳™׳� ׳ ׳›׳•׳× ׳¨׳₪׳•׳�׳™׳× ׳‘׳©׳� ׳�׳™׳§׳•׳™ ׳™׳—׳™׳“ ׳‘׳©׳™׳¢׳•׳¨ ׳©׳� 25% ׳�׳₪׳—׳•׳×, ׳™׳”׳™׳” ׳”׳×׳ ׳�׳™ ׳�׳§׳‘׳™׳¢׳× ׳�׳™ ׳›׳•׳©׳¨ ׳�׳”׳©׳×׳›׳¨ - ׳§׳‘׳™׳¢׳× ׳ ׳›׳•׳× ׳¨׳₪׳•׳�׳™׳×, ׳�׳₪׳™ ׳”׳�׳‘׳—׳ ׳™׳�, ׳‘׳©׳™׳¢׳•׳¨ ׳©׳� 40% ׳�׳₪׳—׳•׳×.⁴⁶

    (׳‘)   ׳¨׳•׳₪׳� ׳©׳”׳•׳� ׳¢׳•׳‘׳“ ׳”׳�׳•׳¡׳“ ׳�׳• ׳¨׳•׳₪׳� ׳�׳—׳¨, ׳©׳”׳�׳•׳¡׳“ ׳”׳¡׳�׳™׳›׳� ׳�׳›׳� (׳�׳”׳�׳� - ׳¨׳•׳₪׳� ׳�׳•׳¡׳�׳�), ׳™׳§׳‘׳¢ ׳�׳× ׳�׳—׳•׳–׳™ ׳”׳ ׳›׳•׳× ׳›׳�׳�׳•׳¨ ׳‘׳¡׳¢׳™׳£ ׳§׳˜׳� (׳�).

    (׳’)   ׳§׳‘׳¢ ׳¨׳•׳₪׳� ׳�׳•׳¡׳�׳� ׳©׳�׳—׳•׳–׳™ ׳”׳ ׳›׳•׳× ׳₪׳—׳•׳×׳™׳� ׳�-60%, ׳•׳�׳¢׳ ׳™׳� ׳�׳™ ׳©׳ ׳§׳‘׳¢׳” ׳�׳• ׳ ׳›׳•׳× ׳‘׳©׳� ׳�׳™׳§׳•׳™ ׳™׳—׳™׳“ ׳‘׳©׳™׳¢׳•׳¨ ׳©׳� 25% ׳�׳₪׳—׳•׳× - ׳©׳�׳—׳•׳–׳™ ׳”׳ ׳›׳•׳× ׳₪׳—׳•׳×׳™׳� ׳�-40%, ׳—׳™׳™׳‘ ׳”׳•׳� ׳�׳ ׳�׳§ ׳§׳‘׳™׳¢׳×׳•.

    (׳“)   ׳”׳©׳¨ ׳¨׳©׳�׳™ ׳�׳”׳₪׳—׳™׳×, ׳‘׳×׳§׳ ׳•׳×, ׳�׳× ׳�׳—׳•׳–׳™ ׳”׳ ׳›׳•׳× ׳�׳”׳�׳�׳•׳¨ ׳‘׳¡׳¢׳™׳£ ׳–׳”, ׳�׳›׳�׳� ׳”׳ ׳›׳™׳� ׳�׳• ׳�׳¡׳•׳’׳™׳� ׳�׳”׳�.

    (׳”)   ׳‘׳¡׳¢׳™׳£ ׳–׳”, "׳�׳™׳§׳•׳™ ׳™׳—׳™׳“" - ׳›׳� ׳�׳™׳§׳•׳™ ׳�׳• ׳₪׳’׳™׳�׳” ׳©׳‘׳¨׳©׳™׳�׳× ׳”׳�׳™׳§׳•׳™׳™׳� ׳›׳�׳©׳�׳¢׳•׳×׳” ׳‘׳×׳§׳ ׳•׳× ׳”׳‘׳™׳˜׳•׳— ׳”׳�׳�׳•׳�׳™ (׳‘׳™׳˜׳•׳— ׳ ׳›׳•׳×) (׳§׳‘׳™׳¢׳× ׳�׳—׳•׳–׳™ ׳ ׳›׳•׳× ׳¨׳₪׳•׳�׳™׳×, ׳�׳™׳ ׳•׳™ ׳•׳¢׳“׳•׳× ׳�׳¢׳¨׳¨׳™׳� ׳•׳”׳•׳¨׳�׳•׳× ׳©׳•׳ ׳•׳×), ׳”׳×׳©׳�"׳“-1984, ׳©׳‘׳¦׳“׳� ׳ ׳§׳•׳‘ ׳�׳—׳•׳– ׳ ׳›׳•׳×.

׳“׳¨׳’׳× ׳�׳™-׳›׳•׳©׳¨ ׳�׳”׳©׳×׳›׳¨

    209.    (׳�)   ׳₪׳§׳™׳“ ׳×׳‘׳™׳¢׳•׳× ׳›׳�׳�׳•׳¨ ׳‘׳¡׳¢׳™׳£ 298 ׳™׳—׳�׳™׳˜ ׳�׳� ׳”׳×׳•׳‘׳¢ ׳”׳™׳ ׳• ׳ ׳›׳” ׳•׳™׳§׳‘׳¢ ׳�׳× ׳“׳¨׳’׳× ׳�׳™-׳›׳•׳©׳¨׳• ׳�׳”׳©׳×׳›׳¨.

    (׳‘)   ׳‘׳”׳—׳�׳˜׳×׳• ׳™׳‘׳™׳� ׳₪׳§׳™׳“ ׳”׳×׳‘׳™׳¢׳•׳× ׳‘׳—׳©׳‘׳•׳� ׳’׳� ׳�׳× ׳”׳©׳₪׳¢׳× ׳�׳™׳§׳•׳™׳• ׳©׳� ׳”׳×׳•׳‘׳¢ ׳¢׳� ׳™׳›׳•׳�׳×׳• ׳�׳—׳–׳•׳¨ ׳�׳¢׳‘׳•׳“׳×׳• ׳‘׳�׳�׳•׳�׳” ׳�׳• ׳‘׳—׳�׳§׳”, ׳•׳¢׳� ׳™׳›׳•׳�׳×׳• ׳�׳‘׳¦׳¢ ׳¢׳‘׳•׳“׳” ׳�׳—׳¨׳× ׳�׳• ׳�׳¨׳›׳•׳© ׳�׳§׳¦׳•׳¢ ׳—׳“׳© ׳�׳¡׳•׳’ ׳”׳¢׳‘׳•׳“׳•׳× ׳�׳• ׳”׳�׳§׳¦׳•׳¢׳•׳× ׳©׳”׳×׳•׳‘׳¢ ׳�׳¡׳•׳’׳� ׳�׳¢׳¡׳•׳§ ׳‘׳”׳� ׳•׳”׳×׳•׳�׳�׳™׳� ׳�׳× ׳›׳•׳©׳¨׳• ׳”׳’׳•׳₪׳ ׳™ ׳•׳�׳¦׳‘ ׳‘׳¨׳™׳�׳•׳×׳•, ׳•׳–׳�׳× ׳�׳�׳—׳¨ ׳©׳¨׳•׳₪׳� ׳�׳•׳¡׳�׳� ׳•׳₪׳§׳™׳“ ׳©׳™׳§׳•׳� ׳©׳”׳�׳•׳¡׳“ ׳”׳¡׳�׳™׳›׳• ׳�׳›׳� ׳—׳™׳•׳• ׳“׳¢׳×׳� ׳‘׳›׳×׳‘ ׳�׳¢׳ ׳™׳� ׳–׳”; ׳₪׳§׳™׳“ ׳”׳×׳‘׳™׳¢׳•׳× ׳�׳� ׳™׳‘׳™׳� ׳‘׳—׳©׳‘׳•׳� ׳�׳� ׳”׳•׳¦׳¢׳” ׳�׳×׳•׳‘׳¢ ׳¢׳‘׳•׳“׳” ׳�׳• ׳�׳� ׳�׳� ׳”׳©׳×׳�׳‘ ׳‘׳¢׳‘׳•׳“׳” ׳›׳�׳�׳•׳¨.

    (׳’)   ׳¢׳� ׳�׳£ ׳”׳•׳¨׳�׳•׳× ׳¡׳¢׳™׳£ ׳§׳˜׳� (׳‘), ׳¨׳©׳�׳™ ׳₪׳§׳™׳“ ׳×׳‘׳™׳¢׳•׳× ׳�׳§׳‘׳•׳¢ ׳�׳×׳•׳‘׳¢ ׳“׳¨׳’׳× ׳�׳™-׳›׳•׳©׳¨ ׳�׳”׳©׳×׳›׳¨, ׳©׳�׳™׳ ׳” ׳₪׳—׳•׳×׳” ׳�-75%, ׳�׳£ ׳�׳�׳� ׳§׳‘׳�׳× ׳—׳•׳•׳× ׳“׳¢׳× ׳©׳� ׳₪׳§׳™׳“ ׳©׳™׳§׳•׳�.

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    210.   ׳₪׳§׳™׳“ ׳×׳‘׳™׳¢׳•׳× ׳¨׳©׳�׳™ ׳�׳§׳‘׳•׳¢ ׳“׳¨׳’׳× ׳�׳™-׳›׳•׳©׳¨ ׳�׳”׳©׳×׳›׳¨ ׳�׳×׳§׳•׳₪׳” ׳�׳•׳’׳‘׳�׳×, ׳›׳� ׳¢׳•׳“ ׳”׳�׳¦׳‘ ׳”׳¨׳₪׳•׳�׳™ ׳�׳• ׳”׳×׳₪׳§׳•׳“ ׳©׳� ׳”׳ ׳›׳” ׳�׳™׳ ׳� ׳™׳¦׳™׳‘׳™׳�, ׳�׳• ׳�׳×׳§׳•׳₪׳” ׳”׳“׳¨׳•׳©׳” ׳�׳�׳×׳� ׳©׳™׳§׳•׳� ׳�׳§׳¦׳•׳¢׳™, ׳�׳• ׳‘׳ ׳¡׳™׳‘׳•׳× ׳�׳—׳¨׳•׳× ׳›׳₪׳™ ׳©׳ ׳§׳‘׳¢; ׳×׳•׳§׳₪׳” ׳©׳� ׳›׳� ׳§׳‘׳™׳¢׳” ׳–׳�׳ ׳™׳× ׳×׳”׳™׳” ׳�׳×׳§׳•׳₪׳” ׳©׳�׳™׳ ׳” ׳¢׳•׳�׳” ׳¢׳� ׳©׳ ׳×׳™׳™׳�.

׳¢׳¨׳¨ ׳¢׳� ׳”׳—׳�׳˜׳× ׳¨׳•׳₪׳� ׳�׳•׳¡׳�׳� ׳�׳• ׳₪׳§׳™׳“ ׳×׳‘׳™׳¢׳•׳×

    211.    (׳�)   ׳”׳¨׳•׳�׳” ׳¢׳¦׳�׳• ׳ ׳₪׳’׳¢ ׳�׳”׳—׳�׳˜׳× ׳¨׳•׳₪׳� ׳�׳•׳¡׳�׳�, ׳‘׳›׳� ׳©׳§׳‘׳¢ ׳�׳• ׳�׳—׳•׳–׳™ ׳ ׳›׳•׳× ׳¨׳₪׳•׳�׳™׳× ׳©׳�׳™׳ ׳� ׳�׳–׳›׳™׳� ׳‘׳’׳�׳�׳” ׳�׳₪׳™ ׳₪׳¨׳§ ׳–׳”, ׳¨׳©׳�׳™ ׳�׳¢׳¨׳•׳¨ ׳¢׳�׳™׳” ׳�׳₪׳ ׳™ ׳•׳¢׳“׳” ׳¨׳₪׳•׳�׳™׳× ׳�׳¢׳¨׳¨׳™׳�.

    (׳‘)   ׳”׳¨׳•׳�׳” ׳¢׳¦׳�׳• ׳ ׳₪׳’׳¢ ׳�׳”׳—׳�׳˜׳× ׳₪׳§׳™׳“ ׳×׳‘׳™׳¢׳•׳× ׳‘׳¢׳ ׳™׳� ׳�׳™-׳›׳•׳©׳¨׳• ׳�׳”׳©׳×׳›׳¨, ׳�׳�׳¢׳˜ ׳§׳‘׳™׳¢׳×׳• ׳‘׳¢׳ ׳™׳� ׳”׳©׳×׳›׳¨׳•׳×׳• ׳‘׳₪׳•׳¢׳�, ׳¨׳©׳�׳™ ׳�׳¢׳¨׳•׳¨ ׳¢׳�׳™׳” ׳�׳₪׳ ׳™ ׳•׳¢׳“׳” ׳�׳¢׳¨׳¨׳™׳�.

    (׳’)   ׳”׳¨׳•׳�׳” ׳¢׳¦׳�׳• ׳ ׳₪׳’׳¢ ׳�׳”׳—׳�׳˜׳× ׳₪׳§׳™׳“ ׳×׳‘׳™׳¢׳•׳× ׳‘׳¢׳ ׳™׳� ׳–׳›׳�׳•׳×׳• ׳�׳©׳™׳¨׳•׳×׳™׳� ׳�׳™׳•׳—׳“׳™׳� ׳¨׳©׳�׳™ ׳�׳¢׳¨׳•׳¨ ׳¢׳�׳™׳” ׳�׳₪׳ ׳™ ׳•׳¢׳“׳” ׳�׳¢׳¨׳¨׳™׳� ׳�׳©׳™׳¨׳•׳×׳™׳� ׳�׳™׳•׳—׳“׳™׳�.

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    212.    (׳�)   ׳”׳©׳¨ ׳™׳§׳‘׳¢ ׳�׳× ׳�׳•׳₪׳� ׳�׳™׳ ׳•׳™׳�, ׳”׳¨׳›׳‘׳� ׳•׳¡׳“׳¨׳™ ׳¢׳‘׳•׳“׳×׳� ׳©׳� ׳•׳¢׳“׳” ׳¨׳₪׳•׳�׳™׳× ׳�׳¢׳¨׳¨׳™׳�, ׳•׳¢׳“׳” ׳�׳¢׳¨׳¨׳™׳� ׳•׳•׳¢׳“׳” ׳�׳¢׳¨׳¨׳™׳� ׳�׳©׳™׳¨׳•׳×׳™׳� ׳�׳™׳•׳—׳“׳™׳�; ׳›׳� ׳™׳§׳‘׳¢, ׳‘׳�׳™׳©׳•׳¨ ׳•׳¢׳“׳× ׳”׳¢׳‘׳•׳“׳” ׳•׳”׳¨׳•׳•׳—׳”, ׳�׳× ׳¡׳�׳›׳•׳™׳•׳×׳™׳”׳� ׳©׳� ׳”׳•׳¢׳“׳•׳× ׳”׳�׳�׳•׳¨׳•׳× ׳•׳�׳× ׳”׳¢׳§׳¨׳•׳ ׳•׳× ׳•׳”׳›׳�׳�׳™׳� ׳©׳™׳ ׳—׳• ׳�׳•׳×׳�.

    (׳‘)   ׳”׳©׳¨ ׳¨׳©׳�׳™ ׳�׳§׳‘׳•׳¢ ׳�׳× ׳”׳�׳•׳¢׳“׳™׳� ׳•׳”׳“׳¨׳›׳™׳� ׳�׳”׳’׳©׳× ׳¢׳¨׳¨׳™׳� ׳�׳₪׳™ ׳¡׳¢׳™׳£ 211.

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    213.   ׳”׳—׳�׳˜׳•׳× ׳©׳� ׳•׳¢׳“׳” ׳¨׳₪׳•׳�׳™׳× ׳�׳¢׳¨׳¨׳™׳�, ׳•׳¢׳“׳” ׳�׳¢׳¨׳¨׳™׳� ׳•׳•׳¢׳“׳” ׳�׳¢׳¨׳¨׳™׳� ׳�׳©׳™׳¨׳•׳×׳™׳� ׳�׳™׳•׳—׳“׳™׳�, ׳ ׳™׳×׳ ׳•׳× ׳�׳¢׳¨׳¢׳•׳¨, ׳‘׳©׳�׳�׳” ׳�׳©׳₪׳˜׳™׳× ׳‘׳�׳‘׳“, ׳�׳₪׳ ׳™ ׳‘׳™׳× ׳“׳™׳� ׳�׳–׳•׳¨׳™ ׳�׳¢׳‘׳•׳“׳”; ׳₪׳¡׳§ ׳“׳™׳ ׳• ׳©׳� ׳‘׳™׳× ׳”׳“׳™׳� ׳ ׳™׳×׳� ׳�׳¢׳¨׳¢׳•׳¨ ׳�׳₪׳ ׳™ ׳‘׳™׳× ׳”׳“׳™׳� ׳”׳�׳¨׳¦׳™ ׳�׳¢׳‘׳•׳“׳” ׳�׳� ׳ ׳×׳§׳‘׳�׳” ׳¨׳©׳•׳× ׳�׳›׳� ׳�׳�׳× ׳ ׳©׳™׳� ׳‘׳™׳× ׳”׳“׳™׳� ׳”׳�׳¨׳¦׳™ ׳�׳¢׳‘׳•׳“׳” ׳�׳• ׳¡׳’׳ ׳•, ׳�׳• ׳�׳�׳× ׳©׳•׳₪׳˜ ׳©׳� ׳‘׳™׳× ׳”׳“׳™׳� ׳”׳�׳¨׳¦׳™ ׳©׳�׳™׳ ׳” ׳�׳›׳� ׳”׳ ׳©׳™׳�.

׳‘׳“׳™׳§׳” ׳�׳—׳“׳© ׳©׳� ׳“׳¨׳’׳× ׳�׳™-׳›׳•׳©׳¨ ׳�׳”׳©׳×׳›׳¨  [׳×׳™׳§׳•׳ ׳™׳�: ׳”׳×׳©׳ "׳— (׳�׳¡' 2), ׳”׳×׳©׳¡"׳‘ (׳�׳¡' 6), ׳”׳×׳©׳¡"׳’ (׳�׳¡' 5), ׳”׳×׳©׳¡"׳“ (׳�׳¡' 2)]

    214.    (׳�)   ׳”׳�׳•׳¡׳“ ׳¨׳©׳�׳™ ׳�׳‘׳“׳•׳§ ׳�׳—׳“׳© ׳�׳× ׳“׳¨׳’׳× ׳�׳™-׳”׳›׳•׳©׳¨ ׳©׳� ׳ ׳›׳” ׳�׳”׳©׳×׳›׳¨ ׳�׳• ׳�׳× ׳©׳™׳¢׳•׳¨ ׳ ׳›׳•׳×׳• ׳”׳¨׳₪׳•׳�׳™׳×, ׳•׳›׳� ׳¨׳©׳�׳™ ׳”׳ ׳›׳” ׳�׳×׳‘׳•׳¢ ׳‘׳“׳™׳§׳” ׳�׳—׳“׳© ׳›׳�׳�׳•׳¨, ׳”׳›׳� ׳×׳•׳� ׳₪׳¨׳§׳™ ׳–׳�׳� ׳•׳‘׳×׳ ׳�׳™׳� ׳©׳ ׳§׳‘׳¢׳• ׳‘׳�׳™׳©׳•׳¨ ׳•׳¢׳“׳× ׳”׳¢׳‘׳•׳“׳” ׳•׳”׳¨׳•׳•׳—׳”.

    (׳‘)   ׳”׳—׳�׳™׳˜ ׳”׳�׳•׳¡׳“ ׳�׳‘׳“׳•׳§ ׳�׳—׳“׳© ׳�׳× ׳“׳¨׳’׳× ׳�׳™-׳”׳›׳•׳©׳¨ ׳�׳”׳©׳×׳›׳¨ ׳�׳• ׳�׳× ׳©׳™׳¢׳•׳¨ ׳”׳ ׳›׳•׳× ׳”׳¨׳₪׳•׳�׳™׳×, ׳—׳™׳™׳‘ ׳”׳ ׳›׳” ׳�׳¢׳�׳•׳“ ׳�׳‘׳“׳™׳§׳” ׳�׳¢׳ ׳™׳� ׳¡׳¢׳™׳₪׳™׳� 208 ׳•-209; ׳�׳� ׳¢׳©׳” ׳›׳� ׳‘׳�׳•׳¢׳“ ׳©׳ ׳“׳¨׳© ׳�׳›׳�, ׳¨׳©׳�׳™ ׳”׳�׳•׳¡׳“ ׳�׳”׳©׳”׳•׳× ׳�׳× ׳�׳×׳� ׳”׳’׳�׳�׳” ׳¢׳“ ׳©׳™׳×׳™׳™׳¦׳‘ ׳”׳ ׳›׳” ׳�׳‘׳“׳™׳§׳”, ׳–׳•׳�׳× ׳�׳� ׳ ׳×׳� ׳”׳ ׳›׳” ׳”׳¦׳“׳§ ׳¡׳‘׳™׳¨ ׳�׳�׳™-׳”׳×׳™׳™׳¦׳‘׳•׳×׳•.

    (׳’)   ׳‘׳×׳§׳ ׳•׳× ׳�׳₪׳™ ׳¡׳¢׳™׳£ ׳–׳” ׳¨׳©׳�׳™ ׳”׳©׳¨ ׳�׳§׳‘׳•׳¢ ׳×׳§׳•׳₪׳” ׳©׳‘׳¢׳“׳” ׳×׳©׳•׳�׳� ׳”׳’׳�׳�׳” ׳©׳”׳ ׳›׳” ׳–׳›׳�׳™ ׳�׳” ׳‘׳¢׳§׳‘׳•׳× ׳‘׳“׳™׳§׳” ׳�׳—׳“׳©, ׳�׳£ ׳‘׳©׳•׳ ׳” ׳�׳”׳•׳¨׳�׳•׳× ׳¡׳¢׳™׳£ 296 ׳•׳‘׳�׳‘׳“ ׳©׳�׳� ׳×׳©׳•׳�׳� ׳’׳�׳�׳” ׳›׳�׳�׳•׳¨ ׳�׳×׳§׳•׳₪׳” ׳”׳¢׳•׳�׳” ׳¢׳� 12 ׳”׳—׳•׳“׳©׳™׳� ׳©׳‘׳×׳›׳•׳£ ׳�׳₪׳ ׳™ ׳”׳’׳©׳× ׳”׳‘׳§׳©׳” ׳�׳‘׳“׳™׳§׳” ׳�׳—׳“׳©.

׳¡׳™׳�׳� ׳”: ׳©׳•׳ ׳•׳×

 ׳”׳›׳©׳¨׳” ׳�׳§׳¦׳•׳¢׳™׳× ׳�׳‘׳� ׳–׳•׳’ ׳©׳� ׳ ׳›׳”  (׳×׳™׳§׳•׳� ׳”׳×׳©׳¡"׳“)

    215.   ׳”׳©׳¨, ׳�׳�׳—׳¨ ׳”׳×׳™׳™׳¢׳¦׳•׳× ׳¢׳� ׳©׳¨ ׳”׳�׳•׳¦׳¨ ׳•׳‘׳�׳™׳©׳•׳¨ ׳•׳¢׳“׳× ׳”׳¢׳‘׳•׳“׳” ׳•׳”׳¨׳•׳•׳—׳”, ׳™׳§׳‘׳¢ ׳”׳•׳¨׳�׳•׳×, ׳×׳ ׳�׳™׳� ׳•׳©׳™׳¢׳•׳¨׳™ ׳¡׳›׳•׳�׳™׳� ׳‘׳“׳‘׳¨ ׳�׳×׳� ׳”׳›׳©׳¨׳” ׳�׳§׳¦׳•׳¢׳™׳×, ׳“׳�׳™ ׳�׳—׳™׳” ׳•׳”׳•׳¦׳�׳•׳× ׳�׳‘׳—׳•׳� ׳�׳‘׳� ׳–׳•׳’׳• ׳©׳� ׳ ׳›׳” ׳©׳�׳™׳ ׳• ׳ ׳™׳×׳� ׳�׳©׳™׳§׳•׳� ׳�׳§׳¦׳•׳¢׳™, ׳•׳‘׳�׳‘׳“ ׳©׳‘׳� ׳”׳–׳•׳’ ׳˜׳¨׳� ׳”׳’׳™׳¢ ׳�׳’׳™׳� ׳”׳₪׳¨׳™׳©׳”. [׳×׳™׳§׳•׳� ׳”׳×׳©׳¡"׳� (׳�׳¡' 4)]

    216.   (׳‘׳•׳˜׳�).

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 (2)    ׳”׳×׳—׳™׳™׳‘ ׳”׳�׳•׳¡׳“, ׳‘׳©׳ ׳× ׳›׳¡׳₪׳™׳� ׳�׳¡׳•׳™׳�׳×, ׳�׳�׳�׳� ׳₪׳¢׳•׳�׳•׳× ׳›׳�׳�׳•׳¨ ׳‘׳¡׳¢׳™׳£ ׳§׳˜׳� (׳�) ׳‘׳¡׳›׳•׳� ׳”׳ ׳�׳•׳� ׳�׳”׳¡׳›׳•׳� ׳”׳§׳‘׳•׳¢ ׳‘׳•, ׳¨׳©׳�׳™ ׳”׳•׳�, ׳‘׳”׳×׳™׳™׳¢׳¦׳•׳× ׳¢׳� ׳”׳�׳•׳¢׳¦׳”, ׳�׳”׳×׳—׳™׳™׳‘ ׳‘׳©׳ ׳× ׳”׳›׳¡׳₪׳™׳� ׳©׳�׳�׳—׳¨׳™׳” ׳‘׳¡׳›׳•׳� ׳”׳§׳‘׳•׳¢ ׳‘׳¡׳¢׳™׳£ ׳§׳˜׳� (׳�), ׳‘׳×׳•׳¡׳₪׳× ׳¡׳›׳•׳� ׳”׳”׳₪׳¨׳© [׳�׳• ׳‘׳×׳•׳¡׳₪׳× 20% ׳�׳”׳¡׳›׳•׳� ׳”׳§׳‘׳•׳¢ ׳‘׳¡׳¢׳™׳£ ׳§׳˜׳� (׳�), ׳�׳₪׳™ ׳”׳ ׳�׳•׳�] ; ׳�׳¢׳ ׳™׳� ׳–׳”, "׳¡׳›׳•׳� ׳”׳”׳₪׳¨׳©" - ׳¡׳›׳•׳� ׳”׳©׳•׳•׳” ׳�׳”׳₪׳¨׳© ׳©׳‘׳™׳� ׳”׳¡׳›׳•׳� ׳”׳§׳‘׳•׳¢ ׳‘׳¡׳¢׳™׳£ ׳§׳˜׳� (׳�) ׳�׳‘׳™׳� ׳”׳¡׳›׳•׳� ׳©׳‘׳• ׳”׳×׳—׳™׳™׳‘ ׳”׳�׳•׳¡׳“ ׳‘׳©׳ ׳× ׳”׳›׳¡׳₪׳™׳� ׳”׳�׳¡׳•׳™׳�׳×.

 (3)   ׳‘׳•׳˜׳�׳” ׳”׳×׳—׳™׳™׳‘׳•׳× ׳©׳ ׳™׳×׳ ׳” ׳�׳₪׳™ ׳¡׳¢׳™׳£ ׳–׳”, ׳‘׳©׳ ׳× ׳”׳›׳¡׳₪׳™׳� ׳©׳‘׳” ׳ ׳™׳×׳ ׳” ׳”׳”׳×׳—׳™׳™׳‘׳•׳× ׳�׳• ׳‘׳�׳—׳× ׳�׳©׳×׳™ ׳©׳ ׳•׳× ׳”׳›׳¡׳₪׳™׳� ׳©׳�׳�׳—׳¨׳™׳”, ׳¨׳©׳�׳™ ׳”׳�׳•׳¡׳“, ׳‘׳”׳×׳™׳™׳¢׳¦׳•׳× ׳¢׳� ׳”׳�׳•׳¢׳¦׳”, ׳�׳”׳×׳—׳™׳™׳‘, ׳‘׳©׳ ׳× ׳”׳›׳¡׳₪׳™׳� ׳‘׳”

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