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/usr/share/vim/vim74/spell/he.vim is in vim-runtime 2:7.4.052-1ubuntu3.

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" For Hebrew capitals should not be checked.  But only change the
" 'spellcapcheck' option when it is not at its default value.
let s:spc = &l:spc
setlocal spc&
if s:spc == &l:spc
  setlocal spc=
else
  let &l:spc = s:spc
endif
unlet s:spc