Our tractate is called Arakhin, the plural of “erekh” which means “value.” The tractate deals mostly with Leviticus 27, whose topic is evaluating people, animals and land whose value were donated to the Temple. For instance, a person who says, “My value (erekh) is upon me” means to say that he wishes to donate to the Temple his value. The value of a person is fixed according to Leviticus, and it will depend on a person’s gender and age. In addition, a person can dedicate to the Temple the value of an animal or a piece of property, topics that are also covered in Leviticus 27. Sometimes these values are fixed and sometimes they are individually assessed. As background to this tractate, it would be highly advisable to read this chapter of the Torah. I have included it below for your convenience. There are also laws in our tractate concerning the sale of ancestral property, a topic dealt with in Leviticus 25. While these laws are no longer practical, since we don’t have a Temple, they can teach us a lot about how people would have donated money to the Temple, as well as how the value of people and land was assessed. I think that you will find it to be a very interesting tractate, although as you know, I always say that. Good luck!