פירוש על עבודה זרה 20:14

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.

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.