Mishnah
Mishnah

Responsa for Peah 8:9

סְלִיק מַסֶּכֶת פֵּאָה

Someone who has fifty <i>Zuz</i>, and he uses them for business, he may not take. And anyone who does not need to take, but takes anyway, will not depart from the world until he will become dependent on others. And all who need to take, yet do not take, will not die from old age until he will [be enabled to] provide for others from his portion. Regarding this, scripture states, “Blessed is the man that relies on G-d, and G-d will be his security” (Jeremiah 17:7). [The same is true] for a judge who judges in absolute truth. And he who is neither lame, nor blind, nor crippled, yet he pretends to be one of these, he will not die of old age until he becomes like one of these, as it says, “Justice, justice shall you pursue.” (Deuteronomy 16:20) And every judge who takes a bribe and subverts the law, he will not die of old age until his eyes have dimmed, as it says, “And you shall not take a bribe, because a bribe blinds those who can see and understand, etc.” (Exodus 23:8)

Teshuvot Maharam

Also, please instruct us regarding the laws governing the taxation of immovables and books; for I remember what you told us regarding the Mishna, Peah, 8, 9, and the Yerushalmi thereto, that you derived from these sources the rule that immovables be assessed at one quarter their value. Books, I believe, should not be taxed at all; if those who study the books are exempt from taxation, the books themselves ought to be similarly exempt. The Torah is termed "freedom" and ought to be free from the yoke of government. Moreover, house utensils are not taxed. Sometimes a person has many sets of such utensils, which are used only on rare occasions, yet he pays no taxes thereon. How much more reason to exempt books that are used daily by a person or by his sons and sons-in-law, or are lent to others for the purpose of study.
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