Talmud Bavli
Talmud Bavli

Commentary for Avodah Zarah 20:14

א"ל מימר שפיר קאמרת מיהו כל דזכי (מלכא) שדו ליה לקמוניא חלילא כד הוה נקטין ליה ואזלין אמרה ליה ההיא מטרוניתא ווי ליה לאילפא דאזלא בלא מכסא נפל על רישא דעורלתיה קטעה אמר יהבית מכסי חלפית ועברית כי קא שדו ליה אמר כל נכסאי לר"ע וחביריו יצא ר"ע ודרש (שמות כט, כח) והיה לאהרן ולבניו מחצה לאהרן ומחצה לבניו

The king replied: “You have spoken very well; however, he who contradicts the king is to be cast into a circular furnace.” When they were taking him away, a Roman matron said to him: “Pity the ship that sails without paying the tax. ”he fell on the head of his foreskin and cut it off and said, “You have paid the tax. Pass through.” As he was being cast [into the furnace] he said, “All my possessions [are to go to] R. Akiva and his colleagues.” Akiva went out and interpreted, “And it shall be to Aaron and his sons”–one half is Aaron’s and one half his sons’.

Daf Shevui to Avodah Zarah

Keti’ah now performs another activity that matches his name—he circumcises himself, theoretically in order to convert. This is the “tax” that he must pay in order to get to heaven.
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Daf Shevui to Avodah Zarah

Keti’ah gives away all his property to R. Akiva and his colleagues. R. Akiva finds a quite self-serving midrash to justify taking half of the property. Just as half the show-bread will go to Aaron, so too half of Keti’ah’s property will go to R. Akiva. The rest of it will be divided by everyone else.
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