[8a - 57 lines; 8b - 55 lines]
1)[line 4]רמא כרגא ארבנןRAMA KERAGA A'RABANAN- he levied the head tax on the Rabanan
2)[line 6]"אַף חוֹבֵב עַמִּים, כָּל קְדוֹשָׁיו בְּיָדֶךָ, [וְהֵם תֻּכּוּ לְרַגְלֶךָ, יִשָּׂא מִדַּבְּרֹתֶיךָ]""AF CHOVEV AMIM, KOL KEDOSHAV B'YADECHA, [V'HEM TUKU L'RAGLECHA, YISA MI'DABEROSECHA]"- "Indeed, You loved the tribes (lit. nations), all of its holy ones were in Your hands, [and they placed themselves at Your feet, carrying Your commandments.]" (Devarim 33:3) - The Gemara interprets this verse as follows: "Even when HaSh-m shows affection for the nations (by empowering them over Yisrael), all of the holy ones (the righteous Jews) are in Your hands (to protect them from the nations), [and they wear out their legs (going from place to place to learn and teach Torah) and involve themselves in debate over the Torah's laws.]" The Gemara derives from here that Talmidei Chachamim are in HaSh-m's hands - that is, HaSh-m protects them, and thus they do not need to pay the taxes for the protection of the city.
3)[line 10]שמכתתים רגליהםSHE'MECHATETIM RAGLEIHEM- that they wear out their legs
4)[line 12]לישא וליתן בדבורותיו של מקוםLISA V'LITEN B'DIBUROSAV SHEL MAKOM- debating over the words of HaSh-m
5)[line 13]"גַּם כִּי יִתְנוּ בַגּוֹיִם עַתָּה אֲקַבְּצֵם, וַיָּחֵלּוּ מְּעָט מִמַּשָּׂא מֶלֶךְ שָׂרִים""GAM KI YISNU VA'GOYIM, ATAH AKABTZEM, VA'YACHELU ME'AT MI'MASA MELECH SARIM"- "Even though they pay taxes to the nations, now I will gather them, but [first] they will be humbled a little by the burden of the king and rulers." (Hoshea 8:10) - The Gemara interprets this verse as follows: "If they all learn Torah ('Yisnu' means 'to learn' in Aramaic) in exile among the nations, I will gather them from exile very soon, and if only a few of them learn Torah in exile, then those few will be freed from paying taxes."
6)[line 17]"[וּלְכֹם מְהוֹדְעִין, דִּי כָל כָּהֲנַיָּא וְלֵוָיֵא זַמָּרַיָּא תָרָעַיָּא נְתִינַיָּא וּפָלְחֵי בֵּית אֱלָהָא דְנָה;] מִנְדָּה בְלוֹ וַהֲלָךְ, לָא שַׁלִּיט לְמִרְמֵא עֲלֵיהֹם""[U'LECHOM MEHOD'IN, DI CHOL KAHANAYA, V'LEVAYEI, ZAMARAYA, TERA'AYA, NESINAYA, U'FALCHEI BEIS ELAKA D'NA;] MINDAH VE'LO VA'HALACH, LO SHALIT L'MIRMEI ALEIHOM" - ["And to you (the tax-officers) we declare that concerning all the Kohanim, the Leviyim, the singers and the gate-keepers, the Nesinim and whoever serves in this House of HaSh-m,] it shall not be lawful to impose upon them any tax, levy, or duty" (Ezra 7:24) (EXEMPTION FROM TAXES FOR SERVANTS OF HASH-M)
(a)Eighteen years after Koresh, King of Persia, permitted the construction of the second Beis ha'Mikdash (and then, after the foundations had been completed, withdrew his permission), Daryavesh, son of Achashverosh and Esther, finally granted Ezra and Nechemyah permission to complete the construction.
(b)He further authorized Ezra to appoint judges who would judge Torah-law throughout the entire area, and he issued instructions that whoever failed to comply would be severely punished.
(c)He granted a royal tax-exemption to the Kohanim and all who would serve in the Beis ha'Mikdash. In our Gemara, Rav Nachman bear Yitzchak applies this exemption to the Rabanan as well.
7)[line 19]מנת המלךMENAS HA'MELECH- the tax levied by the rulers
8)[line 19]כסף גולגלתאKESAF GULGALTA- head-tax
9)[line 20]ארנונאARNONA- property tax (a yearly share of crops or animals given to the king)
10)[line 20]רמא כריא חדתא איתמיRAMA KARYA CHADTA A'YASMEI- he levied upon orphans [a tax for] the digging of a new well
11)[line 22]לא מידוילLO MIDVIL- it will not provide water
12)[line 24]הכל לאגלי גפאHA'KOL L'AGLEI GAPA- all are required to contribute to the construction of locking gates (for a walled city)
13)[line 26]לכריא פתיאL'KARYA PASYA- (a) for the digging of a water cistern (RASHBAM); (b) the removal of a mound of dirt from a public thoroughfare (ARUCH)
14)[line 27]דלא נפקי באכלוזאD'LO NAFKEI B'UCHLUZA- that the residents themselves do not go out [to work] when an announcement is made (to dig the well; rather, they hire workers)
15)[line 29]פתח אוצרותPASACH OTZAROS- he opened the storehouses
16a)[line 30]בעלי הלכהBA'ALEI HALACHAH- masters of Halachah
b)[line 31]בעלי הגדהBA'ALEI HAGADAH- masters of Agadah (homiletic, non-Halachic parts of Torah)
17a)[line 34]פרנסניPARNESENI- support me
b)[line 35]ככלב וכעורבK'CHELEV VECH'OREV- like a dog or a raven (these are animals for whom HaSh-m personally provides their sustenance - see RASHI)
18)[line 35]פרנסיהPARNESEI- Rebbi nevertheless provided him with sustenance
19)[line 36]שנתתי פתי לעם הארץSHE'NASATI PITI L'AM HA'ARETZ- that I gave my bread to an unlearned person
20a)[line 39]דמי כלילאDEMEI KELILA- the expenses of the king's crown
b)[line 39]דשדו אטבריאD'SHADU A'TEVERYA- that was levied upon the people of Teverya
21)[line 40]ליתבו רבנן בהדןLEISVU RABANAN BAHADAN- let the Rabanan give together with us
22)[line 40]ערוקינןAROKINAN- we will run away
23)[line 41]ערוקו!AROKU!- go ahead and run away!
24)[line 41]ערקו פלגיהוןARKU PALGEIHON- half of them ran away
25)[line 41]דליוה פלגאDALUHA PALGA- half of the fine was lifted
26)[line 42]פש ההוא כובסPASH HA'HU KOVES- a certain clothes-washer was the only one left (besides the Rabbis)
27)[line 43]שדיוה אכובסSHADYUHA A'KOVES- they placed it (the entire cost of the crown) upon the clothes-washer
28)[line 43]פקע כלילאPAKA KELILA- [the decree to pay the costs of] the crown was annulled
29a)[line 45]החמרתCHAMERES- a convoy of donkey drivers
b)[line 45]והגמלתGAMELES- a convoy of camel drivers
30)[line 45]והודחה עמהןV'HUDCHAH IMAHEN - and they were seduced to worship idols together with the rest of the city (IR HA'NIDACHAS)
A city that was led astray (Nidach), to the extent that the majority of its inhabitants willfully committed idolatry, must be destroyed. All of those who were led astray must be killed and the city burned, along with all of the possessions of its inhabitants, as stated in Devarim 13:13-19. The righteous people who were not led astray are not killed, but their possessions are burned.
31a)[line 46]בסקילהB'SEKILAH- with death by stoning. An individual who worships idols is punished by stoning. A member of an entire city that worships idols (Ir ha'Nidachas) is punished with Sayif, death by beheading.
b)[line 46]וממונן פלטU'MAMONAN PALAT- and their assets are spared from being burned (since they are not included in the penalty of the Ir ha'Nidachas)
32)[line 46]וממונן אבדMAMONAN AVAD- their assets are destroyed (burned with the rest of the Ir ha'Nidachas)
33a)[line 47]הא לבני מתאHA LI'VENEI MASA- this is referring to [the status of] "people of the city" (the Mishnah that states that it takes twelve months to be considered part of the city)
b)[line 47]הא ליתובי מתאHA L'YESUVEI MASA- this is referring to [the status of] "residents of the city" (the Beraisa that states that it takes 30 days to be considered a resident of the city)
34)[line 47]המודר הנאה מאנשי העירHA'MUDAR HANA'AH ME'ANSHEI HA'IR- somebody who takes a vow not to benefit from the people of a particular city
35a)[line 50]לתמחויL'TAMCHOY- [to be obligated] to contribute to a collection of food for the poor
b)[line 50]לקופהKUPAH- a charity fund
36)[line 51]לפסי העירPASEI HA'IR- beams to support the gate of the city
37a)[line 52]לשוראL'SHURA- for the wall (that surrounds a city)
b)[line 53]ולפרשאהUL'PARSHA'AH- and a guard on horseback (who circles the city and attends to its needs)
c)[line 53]ולטרזינאUL'TARZINA- and a guard to watch over weapons (who sits in a guard booth at the gate of the city)
38a)[line 54]רבה רמא צדקה איתמיRABAH RAMA TZEDAKAH A'YASMEI- Rabah collected charity funds from the orphans
b)[line 54]דבי בר מריוןD'VEI BAR MERYON- of the family of Bar Meryon
39)[line 54]אין פוסקין צדקה על היתומיםEIN POSKIN TZEDAKAH AL HA'YESOMIM- we do not place an obligation of charity funds on orphans
40)[line 55]לאחשובינהו קא עבידנאL'ACHSHUVINHU KA AVIDNA- I am only doing it to give them (the orphans) importance (in having a share in the Mitzvah, as their father had)
41a)[line 55]איפרא הורמיזIFRA HURMIZ- the name of a woman (TOSFOS explains that the words mean "grace from the Shechinah")
b)[line 55]אימיה דשבור מלכאIMEI DI'SHEVOR MALKA- the mother of King Shapur II, the king of Persia (ruled 309-379 CE, during the Sassanid Dynasty)
42)[line 56]שדרה ארנקא דדינריSHADRAH ARNEKA D'DINEREI- she sent a purse full of coins
43)[line 56]ליהוי למצוה רבהLEHEVEI L'MITZVAH RABAH- it should be used for a great Mitzvah
44)[line 4]"וְהָיָה כִּי יֹאמְרוּ אֵלֶיךָ אָנָה נֵצֵא; וְאָמַרְתָּ אֲלֵיהֶם כֹּה אָמַר ה', אֲשֶׁר לַמָּוֶת לַמָּוֶת, וַאֲשֶׁר לַחֶרֶב לַחֶרֶב, וַאֲשֶׁר לָרָעָב לָרָעָב, וַאֲשֶׁר לַשְּׁבִי לַשֶּׁבִי""V'HAYAH KI YOMRU EILECHA 'ANA NEITZEI'; V'AMARTA ALEIHEM 'KOH AMAR HASH-M: ASHER LA'MAVES, LA'MAVES, VA'ASHER LA'CHEREV, LA'CHEREV, VA'ASHER LA'RA'AV, LA'RA'AV, VA'ASHER LA'SHEVI LA'SHEVI'" - "And if they say to you, 'Where shall we go,' then say to them, 'So says HaSh-m: Those who are slated for pestilence, for pestilence; those who are slated for the sword, for the sword; those who are slated for famine, for famine, and those who are slated for captivity, for captivity.'" (Yirmeyahu 15:2) (WHEN HASH-M GAVE UP ON THE PEOPLE)
(a)This ominous message foretold what was in store for Yehudah and Binyamin, whose exile was by now only a matter of time. This was due, as HaSh-m went on to tell the Navi, to the endless wicked deeds perpetrated by the idolatrous king Menasheh (who even placed an image in the Beis ha'Mikdash itself), whose example the people followed.
(b)Each subsequent punishment mentioned in the verse, explains the Gemara, was worse than the one prior to it. A natural death (which is the blessing of Tzadikim) is not as disgusting as death by the sword; death by the sword is less painful than death by starvation; whereas exile, which contains all the evils of the others, is the worst of them all.
(c)Verse 3 (ibid.) lists another set of four punishments that they were destined to suffer: "the sword that would kill, the dogs that would drag [their corpses from place to place], the birds of prey that would scavenge [the corpses], and the animals that would destroy [the produce of the land]."
(d)When the nations of the earth see all this, they will tremble and pray that such terrible punishments do not befall them.
45)[line 10]קא מינוולKA MINVAL- is disfigured, dismembered
46)[line 11]"יָקָר בְּעֵינֵי ה' הַמָּוְתָה לַחֲסִידָיו""YAKAR B'EINEI HASH-M HA'MAVSAH LA'CHASIDAV"- "Difficult in the eyes of HaSh-m is the death of His pious ones." (Tehilim 116:15) - The Gemara interprets this verse (until the word "ha'Mavsah") to mean, "Precious in the eyes of HaSh-m is [natural] death."
47)[line 15]דכולהו איתנהו ביהKULHU ISNEHU BEI- all of them are included in it (somebody who is held captive is at the mercy of his captors who may starve him or kill him with the sword. He is also at risk of dying in captivity.)
48a)[line 16]נגבית בשניםNIGVEIS BI'SHENAYIM- the charity fund is collected by two people
b)[line 17]ומתחלקת בשלשהU'MISCHALEKES BI'SHELOSHAH- and it is distributed by three people
49)[line 18]שררותSERARUS- the exertion of authority
50)[line 20]שגבויה וחלוקה שויםSHE'GIVUYAH V'CHILUKAH SHAVIM- that the collection and distribution are done together (they are done on the same day)
51)[line 22]לעניי עולםL'ANIYEI OLAM- for the poor from outside of the city
52a)[line 25]להתנות על המדותL'HASNOS AL HA'MIDOS- to establish a change in the size of measurements
b)[line 26]ועל השעריםV'AL HA'SHE'ARIM- and to establish price ceilings
c)[line 26]ולהסיע על קיצתןUL'HASI'A AL KITZASAN- and to penalize those who break their rules
53)[line 30]הימוני מהימןHEIMUNEI MEHEIMAN- he (an individual) is trusted (e.g. as a treasurer)
54)[line 34]שממשכנין על הצדקהSHE'MEMASHKENIN AL HA'TZEDAKAH- that they (the charity collectors) may forcefully take security from someone for a debt he owes to the charity fund
55)[line 35]"וּפָקַדְתִּי עַל כָּל לוֹחֲצָיו""U'FAKADTI AL KOL LOCHATZAV"- "And I (HaSh-m) will visit (and punish) all their oppressors." (Yirmeyahu 30:20)
56)[line 36]דאמידD'AMID- that he is a wealthy man
57)[line 37]אכפיה לרב נתן בר אמיACHPEI L'RAV NASAN BAR AMI- he forced Rav Nasan bar Ami
58)[line 38]"וְהַמַּשְׂכִּילִים יַזְהִירוּ כְּזוֹהַר הָרָקִיעַ, וּמַצְדִּיקֵי הָרַבִּים כַּכּוֹכָבִים לְעוֹלָם וָעֶד""VEHA'MASKILIM YAZHIRU K'ZOHAR HA'RAKI'A, U'MATZDIKEI HA'RABIM KA'KOCHAVIM L'OLAM VA'ED"- "Those who use their intelligence [for good deeds] will shine like the radiance of the sky, and those who influence others to do good [will shine] like the stars forever." (Daniel 12:3)
59)[line 43]דהוה קאי בגינתאD'HAVAH KAI B'GINESA- that he was standing in a garden
60)[line 43]שבקתיה להימנותך?SHEVAKTEI L'HEIMNUSACH?- Have you left (lit. those who were entrusted with you) your profession as a teacher of schoolboys?
61)[line 44]דלא חזיא ליD'LO CHAZYA LI- since I have not seen it (my garden, for I have been with the children)
62)[line 44]דעתאי עלויהוDA'ATAI ILAVAIHU- my thoughts are with them (the children) [even though at this moment I am in this garden]
63)[line 44]ורבנן מאי?V'RABANAN MAI?- What verse describes [the greatness of] the Rabanan?
64)[line 45]לפרושLIFROSH- to separate [from each other]
65a)[line 46]לשערL'SHA'AR- to the gate
b)[line 46]לחנותL'CHANUS- to the store
66)[line 47]ארנקיARNEKI- a change purse or money bag
67)[line 47]היה נושה בחבירו מנהHAYAH NOSHEH B'CHAVEIRO MANEH- he was owed a Maneh (100 Dinar) by another person
68)[line 50]פורטין לאחריםPORTIN L'ACHERIM- they must exchange the money with other people (if they have copper coins that could rust and they want to exchange them into silver ones)
69)[line 52]מרישME'REISH- at first
70)[line 52]מרMAR- the master, i.e. Rabah
71)[line 52]אציפי דבי כנישתאTZIFEI D'VEI CHENISHTA- the mats in the synagogue