[1] Its subject is laws relating to the neder, a kind of vow or oath in Judaism.

Both Gemaras discuss and explain the several mishnayot, and both, especially the Babylonian Talmud, contain numerous maxims, statements, stories, and legends.

The following interesting sayings from the Babylonian Gemara may be quoted: Especially noteworthy are the Masoretic remarks on the division into verses, and on Qere and Ketiv, which do not entirely agree with the present Masorah (37b-38a).

The passage in the Jerusalem Talmud, 3:2, is also of interest, since in it the various conflicting statements and regulations found in the Torah, such as Leviticus 18:16 and Deuteronomy 25:5 et seq., are collated, and it is explained that these apparently contradictory verses were pronounced together; Deuteronomy 25:5 is, therefore, only an exception to, but does not nullify, the prohibition in Leviticus 18:16.

The Jerusalem Talmud is also noteworthy for its account of the letters which Judah haNasi addressed to R. Joshua's nephew Hananiah, who would not submit to the nasi (6:8).