1. If the dowry is in cash which the groom will use in his business, he has to obligate himself in the ketubah to return 150% of the capital at the dissolution of the marriage to account for his earnings from that capital.
2. As a matter of principle, any part of the dowry given in goods has to be capitalized at 80% of its estimated value at the time of marriage. Some commentators of the Babli explain that the 20% represent the depreciation of things in use; others explain that estimators have a tendency to inflate the values to make the bride appear richer than she is. Cf. Note 42.
3. If the rule of the preceding paragraph is not followed and the groom agrees to accept in the ketubah the full written value as value received, he cannot later complain and have the ketubah sum reduced.
4. In ms. and editio princeps, and in a few other mss., two words are missing. The corrected text reads:
שְׁלֹשִׁים וְאַחַת סֶלַע וְאֶחָד דֵּינָר. This text was translated. Cf. The Babylonian Talmud with Variant Readings, Tractate Kethubot vol. 2, ed. M. Herschler, Jerusalem 1977, p. קי-קיא, Notes 54–55.
5. ·31·4 + 1 = 125; 0.8·125 = 100.
For a value of 100 denars written in the ketubah, she has to deliver goods estimated at 125 denars.