The values given to eyes, ears, nose, lips, hands, and feet are identical; termed as the ‘Limbs of equal value’ they represent 12.7% of the standard "galanas" for a "boneheddig" (A "boneheddig" is a standard free-man, whose "galanas" is valued at 3780 pennies/ 63 cows). There are no additional complexities to any of these costs, except when it comes to ears. The Iorwerth manuscripts and LATIN A do not value the ear itself at 480 pennies, instead they differentiate between the loss of an ear and the loss of hearing. If the ear is lost but the victim can still hear, then the price lies at 160 pennies, whilst deafness (even without the loss of ear) retains the 480 penny value. This is a rare example of a ‘functional value