Taxes and Charity

7b

R. Eleazar asked R. Yoḥanan, “When they collect [taxes], do they collect according to the number of people [in a household] or according to the [household’s] wealth?” [R. Yoḥanan] said, “They collect according to wealth. Eleazar, my son, establish [this teaching for yourself] with nails [i.e., firmly].” There are those who say [that this conversation happened as follows]: R. Eleazar asked R. Yoḥanan, “When they [collect taxes in order to rebuild a wall], do they collect according to the proximity of households [to the wall] or according to the [household’s] wealth?” [R. Yoḥanan] said, “They collect according to proximity of households. Eleazar, my son, establish [this teaching for yourself] with nails.”

8a

R. Naḥman ben Ḥisda imposed a [head] tax on the sages. R. Naḥman ben Isaac said to him, “You have transgressed the Torah, the Prophets, and the Writings! [You have transgressed] the Torah, as it is written: [God] loves the people; all His holy ones are in His hands (Deuteronomy 33:3). Moses said to the Holy One, ‘Master of the World, even when you love all people, [Your] holy ones [in particular] are in Your hands.’”

And they sit at your feet (ibid.)—R. Joseph taught: These are the sages who crush the ground with their feet from city to city and from province to province to study Torah. [Therefore, according to the Torah, the sages are deemed separate from the rest of the people and should not be required to pay the head tax.] [ . . . ]

Rabbi [Judah the Prince] opened his storehouses [of food] during years of famine. He said, “Gather those who have studied Scripture, Mishnah, Gemara, halakhah, and aggadah [to take food], but the common folk should not gather.” R. Jonathan son of Amram pushed his way in and said to him, “Rabbi, sustain me [with food]!” [Rabbi ostensibly did not recognize him and] said to him, “My son, have you recited scripture?” He said, “No.” “Have you recited Mishnah?” He said, “No.” “If so, then with what shall I sustain you?” [Jonathan] said to him, “Sustain me like a dog or a raven.” [Rabbi] sustained him [with food]. After [Jonathan] left, Rabbi sat and was sad. He said, “Woe to me that I gave my bread to an [ignorant] commoner!” R. Simeon, his son, said to him, “Perhaps that was R. Jonathan ben Amram, your disciple, who never wishes to benefit from the honor of his Torah [knowledge]?” They checked and found [that indeed it was R. Jonathan his disciple]. Rabbi said, “Let all gather [to be sustained]!” [ . . . ]

Rabbah imposed [the collection of] tzedakah on orphans from the household of Bar Marion. Abbaye said to him, “But did not R. Samuel ben Judah teach: We do not impose [the collection of] tzedakah on orphans, even for redeeming captives?” [Rabbah] said to him, “I did this in order to make [the orphans] more prestigious.” [ . . . ]

8b

[Resources from the] soup kitchen are for the poor of the world, while [resources from the] charity fund are [specifically] for the poor of the city. But residents of a city are permitted to designate the soup kitchen as a charity fund and the charity fund as a soup kitchen and to change [the purpose of the resources] to whatever they want. [ . . . ]

In a place where there are no poor to whom they might distribute [tzedakah], those who collect for the charity fund may sell [collected food] to others, but they may not sell it to themselves. Coins [collected for] tzedakah should not be counted two at a time, but one at a time. [ . . . ]

9a

R. Huna said: We check [the poverty status of someone asking] for food, but we do not check [someone asking] for clothing. [ . . . ] R. Judah said: We check [the poverty status of someone asking] for clothing, but we do not check [someone asking] for food. [ . . . ]

R. Asi said: One should never refrain from giving [at least] a third of a shekel a year [to tzedakah], as it says: We made commandments for ourselves, to charge ourselves yearly with the third part of a shekel for the service of the house of our God (Nehemiah 10:33). R. Asi said: Tzedakah is equivalent to all the commandments, as it says: We made commandments for ourselves—it is not written, “commandment” but rather commandments. [ . . . ]

9b

R. Ḥaninah said: Based on this verse: all our righteousness is as a polluted garment (Isaiah 64:5)—just as in the case of this garment where each and every thread combines to make a large garment, so too with regard to tzedakah, each and every perutah combines to make a large account. [ . . . ]

R. Isaac said: What is the meaning of that which is written: He who pursues tzedakah and mercy will find life, tzedakah, and honor (Proverbs 21:21)? [Is it possible that this means that] one who pursues [giving] tzedakah will find [himself in need of] tzedakah? Rather, this comes to tell you that whoever pursues [giving] tzedakah, the Holy One will make money available for him to use for giving tzedakah. [ . . . ]

10a

It was taught: R. Joshua ben Korḥa says: Whoever averts their eyes from [giving] tzedakah, it is as if they worshiped idols. [ . . . ]

It was taught: R. Judah says: Great is tzedakah for it brings about the redemption, as it says: Thus says the Lord, keep justice and give tzedakah, for my salvation is near to come (Isaiah 56:1). [ . . . ]

R. Eleazar would give a perutah to a poor person [and only then] go and pray. He said: [This is to fulfill what] is written: Through tzedakah I will see your face (Psalm 17:15). [ . . . ]

[With regard to Proverbs 14:34: Tzedakah exalts a nation; but sin is a reproach to people,] R. Yoḥanan ben Zakkai said: Just as a purification offering atones for Israel, so too tzedakah atones for people of the world. [ . . . ]

11a

It was taught: They said of Benjamin the Righteous [tzadik], who was appointed over tzedakah from the charity fund, that once a woman came before him during the years of famine and said to him, “Rabbi, sustain me!” He said to her, “[I swear] by the Temple that there is nothing [left] in this charity fund of tzedakah!” She said to him, “Rabbi, if you do not sustain me, then a woman and her seven sons are dead!” He stood and sustained her from his own [resources]. Eventually, he became sick and came close to death. The ministering angels said before the Holy One, “Master of the world! You said that whoever sustains a single Jew, it is as if they sustained an entire world. [Can it be that] Benjamin the Righteous, who sustained this woman and her seven sons, will die with so few years [of life]?!” Immediately, God tore up the decree [against Benjamin]. It was taught: [God] added twenty-two years of life for him.