Commentary for Bekhorot 59:32
מאן חכמים
Who are the Sages [referred to]? - R'Judah, for in the place of R'Judah the sabbatical year was strictly observed by the people.<span class="x" onmousemove="('comment',' Consequently, if one was suspected of disregarding the sabbatical law he was certainly suspected with regard to tithes, since the former was kept more strictly in R. Judah's locality.');"><sup>12</sup></span>
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