(Mishnah): An evaluation of money, Shavah Kesef, in front of Beis Din, and according to witnesses - free men, Bnei Bris (the entire Mishnah will be explained below);

Women are included in damages;

The victim and damager are involved in payments.

(Gemara): [If a cow damaged a cloak and was damaged by it,] we do not say that [the damage due to] the cow is offset by [the damage due to] the cloak. Rather, we evaluate the property (the one that damaged more pays the excess).

(Beraisa): 'Shavah Kesef' [refers to land; Metaltelim are like money itself. This] teaches that Beis Din estimates [to collect from heirs of the damager] only property with Achrayus (i.e. land). If the victim seized Metaltelim, Beis Din estimates for him [to receive the damage] from them.

[In our Mishnah,] 'in front of Beis Din' teaches that we estimate only in front of a Beis Din [of expert judges]. 'According to witnesses' teaches that we estimate only based on witnesses.

[In our Mishnah,] 'Free men and Bnei Bris' excludes Nochrim, slaves and Pasul witnesses.

(Mishnah): Women are included in damages.

Because the verse mentioned only a man ("v'Chi Yigof Shor Ish Es Shor Re'ehu...''), we need to include a woman;

(Beraisa - R. Yishmael): "Eleh ha'Mishpatim Asher Tasim Lifneihem'' [equates men and women for all monetary laws].

(Mishnah): The victim and damager are involved in payments.

[A Tam] pays half-damage. [Our Mishnah holds that half-damage is Mamon. It was proper to pay full damage.] From here, they split the damage. This one loses (pays) half the damage, and this one loses (is not paid for) half the damage.