Arakhin (“Values”) is a tractate within Seder Kodashim (“Order of Holy Things”). Its nine chapters address the process of vowing to donate a person’s prescribed value to provide for Temple maintenance (as described in Leviticus chapter 27), discussing details such as limitations on who can take a vow of donation and methods of collecting these donations. The tractate also discusses donations of land to the Temple and the sale of ancestral fields, houses of walled cities, and houses of unwalled courtyards.