Commentary for Bava Metzia 22:5
אמר רבא שפיר עביד דלא קבלה וכי לא היה להם סודר לקנות ממנו בחליפין אלא טובת הנאה אינה ממון לקנות ממנו בחליפין הכא נמי טובת הנאה אינה ממון לקנות על גבי קרקע
R. Zera accepted it. R. Abba did not accept it. Said Raba: He [R. Abba] did right in not accepting it: for had they not a 'cloth' by which to acquire from him [the tithes] as 'exchange'?<span class="x" onmousemove="('comment',' Heb. [H] halipin; cf. Ruth. IV, 7. What need was there then for Joshua and Akiba to pay R. Gamaliel for the lease of the ground? Cf. supra p. 30. n. 3. ');"><sup>9</sup></span> [It must] therefore [be said that] the enjoyment of the right [to give the tithes to whom one likes]<span class="x" onmousemove="('comment',' The tithe offered by R. Gamaliel to Joshua and Akiba was not really the former's property as it belonged by law to the Levite poor. R. Gamaliel's right was limited to the choice of the person to whom the tithe was to be handed over. This right has no money value in the sense indicated to enable the recipient of the tithe to acquire it in association with a transaction of 'exchange'. ');"><sup>10</sup></span>
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