There are two braisos that enumerate the obligations that are subject to the prohibition against delaying. The first braisa lists one who makes a vow obligating him to give his value to the treasury of the Beis Hamikdosh, one who consecrates a specific object to the Beis Hamikdosh and one who states that he will give the fixed value of himself or someone else to the Beis Hamikdosh treasury. The second braisa lists other obligations as well. Included in the listing are many korbanos offerings such as a chatos, asham, olah and shelamim. Also included in this listing are leket, shich’chah and peah. One is commanded to leave certain portions of his land or produce for the poor.
Rabbi Isser Zalman Meltzer comments that there is a fundamental dispute between the two braisos. The first braisa maintains that one is not subject to the prohibition against delaying except by matters that the person obligated himself through his words. Any oath or vow will be subject to this prohibition. The second braisa holds that one can be subject to the prohibition against delaying by any obligation that he has, even if the commitment did not come about by his words.