Talmud for Taanit 31:1
למתבייש מאחרים והיכא מנח להו אמר רבי יצחק במקום תפילין שנאמר (ישעיהו סא, ג) לשום לאבילי ציון לתת להם פאר תחת אפר:
And where [on the head] does he put [the ashes]? -R'Isaac said: On the place of the phylacteries, as it is said, To appoint unto them that mourn in Zion, to give unto them a garland for ashes.<span class="x" onmousemove="('comment',' Isa. LXI, 3. The Gemara takes the word , garland, to refer to the phylacteries. So Ber. ');"><sup>1</sup></span> Why do they go out to the open space [of the city]?
Jerusalem Talmud Taanit
Rebbi Simeon ben Laqish said, the people of Nineveh repented in trickery. What did they do53Babli 16a.? Rebbi Ḥuna in the name of Rebbi Simeon ben Ḥalfuta54In A: R. Ḥanania in the name of Resh Laqish.: They put calves inside and their mothers outside, foals inside and their mothers outside; these were mooing from one side and those mooing from the other side. They said, if He does not have mercy on us we shall not have mercy on them. That is what is written55Joel 1:18., how the animals groan, are cattle herds confused, etc. Rebbi Aḥa said, that is what they do in Arabia. They should be covered by sack-cloth, humans and animals, and call on God in force56Jonah 3:8.. What means “in force”? Rebbi Simeon ben Ḥalfuta said, the brash one wins over the proper one57Cf. Babli Sanhedrin 105a., so much more if it is for the good of the world. Each man shall repent his evil ways and robbery in their hands. Rebbi Joḥanan said, what they had in their hands they returned, what was in a chest, a trunk and a cupboard they did not return.
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