The 114th mitzvah is that we are commanded regarding the financial evaluation (erachin) of a person, e.g., when a person says, "I promise to give my value," or "I promise to give the value of (a particular person)." Then, if the person is a male, he must give a certain amount, and if female, a certain amount. The amount also varies according to the age [of the person being evaluated] and the financial state of the one making the vow.

The source of this commandment is G‑d's statement,1 "When a person makes a vow regarding the value of a person...."

The details of this mitzvah are explained in tractate Erachin.