“ Fourth year produce or the second tithe with unknown value, with three. Payment for a vow with movable property, with three. Rabbi Yehuda says: one must be a priest. With immovable property, nine and a priest. With a man, we take it from this. ”

“ Mishnah 5 There is no judgment for a tribe, or a false prophet, or a high priest, except by a court of 71. (The nation) cannot send [declare] to a war of free choice, except by a court of 71. Cannot add [annex] to a city or region, except by a court of 71. Cannot make a Sanhedrin for tribes except by a court of 71. Cannot proclaim a city of idolatry, except by a court of 71, and there cannot be a city of idolatry on the border, and there cannot be three cities of idolatry, only one or two.
Mishnah 6 Great courts are of 71 and small are of 23. From where do we learn that great are of 71? ”