states his opinion in accordance with the opinion of that tanna, as it is taught in a baraita: All the meal offerings where one increased the measure of their loaves or where one decreased the measure of their loaves are nevertheless fit, except for the twelve loaves of the shewbread and the twelve loaves of the High Priest’s griddle-cake offering. And some say: Even the ten loaves of each variety of the thanks offering and the ten loaves that accompany the guilt offering of naziriteship are fit only when brought in their prescribed measures. Shmuel agrees with the first tanna, according to whom the loaves of the thanks offering and the loaves of naziriteship are fit even when not offered in the proper quantities.

§ Rav Huna says: With regard to an oven-baked meal offering that one baked as only one loaf, although he did not bring the mandated quantity, he has fulfilled his obligation. What is the reason? It is that the verse states with regard to the oven-baked meal offering: ''And when you bring a meal offering baked in the oven, it shall be unleavened loaves of fine flour'' (Leviticus 2:4). The term ''unleavened loaves [matzot]'' is written without the letter vav, which is generally used with regard to the plural form. Therefore, it may be read in the singular as unleavened loaf [matzat], which teaches that even one unleavened loaf is fit.

Rav Pappa objects to this derivation: The reason Rav Huna gives is that it is written in the singular form of matzat. But if it were written: Matzot, would this not be the halakha? But what about the verse concerning the loaves of the thanks offering, where it is written ''matzot'' with a vav, indicating the plural form, in the verse: ''Then he shall offer with the sacrifice of thanksgiving unleavened loaves mixed with oil'' (Leviticus 7:12), and yet Rav Tovi bar Kisna said that Shmuel said: In the case of loaves of the thanks offering that were baked as four loaves, such that each of the four varieties of loaves is baked as only one loaf, he has fulfilled his obligation. The Gemara answers: That statement of Shmuel disagrees with the opinion of Rav Huna, according to whom four loaves are not fit for the thanks offering.

MISHNA: The omer offering, i.e., the measure of barley brought as a communal offering on the sixteenth of Nisan, would come from a tenth of an ephah of flour sifted from three se’a of barley. The two loaves would come from two-tenths of an ephah of flour sifted from three se’a of wheat. The shewbread would come from twenty-four tenths of an ephah of flour sifted from twenty-four se’a of wheat.

GEMARA: The Gemara asks: What is the reason that according to the mishna, the relatively large amount of three se’a of barley is necessary to yield a single tenth of an ephah of flour for the omer offering? The Gemara answers: Since it comes from the fresh new crop, which contains a large amount of refuse, and it comes from barley, which is coarser than wheat, a choice tenth of an ephah of flour comes only from a minimum of three se’a of barley.

The Gemara asks: Why does the mishna rule that the two loaves would come from two-tenths of an ephah of flour sifted from three se’a of wheat, whereas only a tenth of an ephah is used from the same amount of grain for the omer? The Gemara answers: Since the loaves come from wheat, which is of superior quality to barley, although they come from the new crop and require sifting, the grains are clean enough that two-tenths of an ephah come from the sifting of three se’a of grain.

The mishna stated that the shewbread would come from twenty-four tenths of an ephah of flour sifted from twenty-four se’a of wheat. What is the reason? The Gemara answers: Since they come from wheat, and they come from the old crop, which contains relatively little refuse, the grains are so clean that a choice tenth of an ephah of flour comes from one se’a of grain, and twenty-four tenths of an ephah come from twenty-four se’a.

The Sages taught in a baraita: All the meal offerings where one increased the measure of their tenth of an ephah of flour by collecting it with a vessel larger than a tenth of an ephah, or where one decreased the measure of their tenth of an ephah of flour by collecting it with a vessel smaller than a tenth of an ephah, are disqualified. If he increased the measure of their se’a of grain or decreased the measure of their se’a of grain, e.g., if he used two or four se’a instead of three, but sifted until he was left with the correct measure of a tenth of an ephah of flour, they are fit offerings. This is because the number of se’a mentioned in the mishna is necessary only for the optimal fulfillment of the mitzva, but is not indispensable.

MISHNA: The flour of the omer was sifted with thirteen sifters, each finer than its predecessor, and the flour that emerged from the final sifter was sacrificed. The flour of the two loaves was sifted with twelve sifters, and the flour of the shewbread was sifted with eleven sifters. Rabbi Shimon says: They have no fixed number of sifters; rather, it was fine flour that was completely sifted that one would bring for all of these offerings, as it is stated: ''And you shall take fine flour and bake it'' (Leviticus 24:5), indicating that one does not fulfill his obligation until the flour will be completely sifted.

GEMARA: When a fine sifter was used, the small, dust-like particles emerged and the fine flour was caught in the sifter, and when a coarse sifter was used, the fine flour emerged and the bran was caught in the sifter. With regard to the sifting of the flour, the Sages taught in a baraita: The sifting would begin in a sifter of slight holes, and the flour that remained would then be sifted in a sifter of large holes. The flour that emerged would again be sifted in a sifter with slight holes that were not quite as small as the first one with small holes, and again in a sifter of large holes that were not quite as large as the first one with large holes. All the sifting would proceed in this manner. Rabbi Shimon ben Elazar says: There were thirteen sifters in the Temple, this one above, i.e., preceding, that one, and this one above that one. The highest sifter would collect bran, parts of the kernel aside from the actual pure flour, and the lowest sifter would collect fine flour.

§ The mishna teaches that in contrast to the first tanna, Rabbi Shimon says: They have no fixed number of sifters; but the flour would be sifted as many times as was necessary, based on the verse: ''And you shall take fine flour, and bake it.'' In addition, the Sages taught: When the verse states with regard to the shewbread: ''And you shall take fine flour and bake it,'' this teaches that fine flour is acquired after it has been sifted for the baking of the shewbread.

And from where is it derived that even wheat kernels may be purchased before they are ground and sifted? The verse states: ''And you shall take,'' indicating that the grain should be taken in any case and in any state. One might have thought that it is so even for other meal offerings. Therefore, the verse states: ''And you shall take fine flour and bake it,'' indicating that the shewbread alone may be acquired as kernels because of the sparing [haḥissaḥon].

Rabbi Elazar says: What is the meaning of: Because of the sparing? Rabbi Elazar says: The Torah spared the money of the Jewish people. Due to the large quantity of grain needed for the shewbread every week, purchasing sifted fine flour would be a substantial expense. The Gemara explains: Where is the allusion to this principle? It is found in a verse, as it is written that when the Jewish people were thirsty in the wilderness in the aftermath of Miriam’s death, God instructed Moses: ''And speak to the rock before their eyes, so that it will give forth its water; and you shall bring forth to them water out of the rock; so you shall give drink for the congregation and for their cattle'' (Numbers 20:8). Evidently, the miracle of extracting water from the rock was performed even for the purpose of providing water for the livestock.

MISHNA: The flour for the loaves accompanying the thanks offering would come from a measure of five Jerusalem se’a offering, which are equivalent to six wilderness se’a. The se’a referred to in the Bible when the Jewish people were in the wilderness is smaller than the se’a used later in Jerusalem. This is equivalent to two ephahs, each ephah being three wilderness se’a. These two ephahs are twenty measures of a tenth of an ephah. Ten of these tenths were used to make leavened loaves and ten of these tenths were used to make unleavened loaves, i.e., matza.