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1 שקל
שָׁקַל(b. h.; Shaf. of קל) 1) ( to swing, to weigh, balance. Gen. R. s. 4 הכנס ורחוץ ושְׁקוֹלוכ׳ go in and bathe, and weigh thyself before and after ; כיון שיצא וש׳וכ׳ when he came out and weighed himself, he had lost nothing. B. Bath. V, 11 היה שוֹקֵל לוֹ עין בעין if he gave him exact weight, v. עַיִן. Ib. 89a לא יאמר לו שקול … אלא שוקל ליטראוכ׳ he cannot say to him, weigh me three single fourths of a litra, but he weighs (puts in the balance) one litra, and puts one-fourth of a litra with the meat; a. fr.Trnsf. to weigh, consider, account. Koh. R. to XII, 14 עבד שרבו שוקלוכ׳ a slave to whom his master accounts errors as wilful offenses; Ḥag.5a. Ib. (ref. to Mal. 3:5) אוי לני שש׳ … קלותוכ׳ woe unto us to whom the Scripture accounts light offenses alike with severe crimes; Yalk. Mal. 589. Mekh. Yithro, s. 8 חביב … שש׳ כבורןוכ׳ the honoring of father and mother is precious before God, for he put their honor and the fear of them on a level with his own honor ; (Kidd.30b השוה); a. e. 2) (denom. of שֶׁקֶל) to offer the head-tax (half a Shekel). Shek. I, 4 כל כהן ששוקלוכ׳ a priest that pays the head-tax. Ib. 6 השוקל על ידיוכ׳ if one pays the head-tax for a priest, a woman, or a minor, he is exempt (from paying agio). Ned.IV, 2 (33a) שוקל (לו) את שקלו may pay the head-tax for him; a. fr.In gen. to pay taxes. Tosef.Dem.VI, 3; 4; T. ib. VI, end, 26a, v. אוֹצָר.Part. pass. שָׁקוּל; f. שְׁקוּלָה; pl. שְׁקוּלִים, שְׁקוּלִין; שְׁקוּלוֹת even-balanced, of equal importance. Snh.3b, a. fr. אין בית דין ש׳ a court must never be even-balanced, i. e. not be of even numbers, opp. נוטה; v. בַּיִת. Num. R. s. 188> (ref. to Ps. 99:6) שמואל שש׳ כנגדוכ׳ Samuel who is balanced against Moses and Aaron together; Ber.31b (ref. to 1 Sam. 1:11, זרע אנשים) זרע שש׳ כנגד שני אנשיםוכ׳ a seed (son) that will hold the balance against two men Ib. 33a מזכירין … שש׳ כתחייתוכ׳ we insert ‘the power of rain (v. גְּבוּרָה) in the section about resurrection, because it is equal to resurrection. B. Kam.3a ש׳ הןוכ׳ they (the two kinds of damages) are even-balanced (you cannot decide between the two), let both be included; Zeb.4b; Naz.58b ש׳ הוא the balance is even; Arakh.4b. Sifra Vayikra, Ndab., ch. XVII, Par. 14; Yalk. Lev. 462 (ref. to Lev. 3:4) הדבר ש׳ יטולוכ׳ it may be understood either way, be should take that part of the midriff which is by the liver, or a portion of the liver with the midriff ; a. fr. Hif. הִשְׁקִיל to weigh, ponder, estimate. Gen. R. s. 59 (ref. to Hos. 12:8) that is Eliezer, שהיה יושב ומַשְׁקִיל את בתווכ׳ for he sat and pondered on his daughter: is she or is she not worthy?; Yalk. Hos. 528 ומְשַׁקֵּל (Pi.). -
2 שָׁקַל
שָׁקַל(b. h.; Shaf. of קל) 1) ( to swing, to weigh, balance. Gen. R. s. 4 הכנס ורחוץ ושְׁקוֹלוכ׳ go in and bathe, and weigh thyself before and after ; כיון שיצא וש׳וכ׳ when he came out and weighed himself, he had lost nothing. B. Bath. V, 11 היה שוֹקֵל לוֹ עין בעין if he gave him exact weight, v. עַיִן. Ib. 89a לא יאמר לו שקול … אלא שוקל ליטראוכ׳ he cannot say to him, weigh me three single fourths of a litra, but he weighs (puts in the balance) one litra, and puts one-fourth of a litra with the meat; a. fr.Trnsf. to weigh, consider, account. Koh. R. to XII, 14 עבד שרבו שוקלוכ׳ a slave to whom his master accounts errors as wilful offenses; Ḥag.5a. Ib. (ref. to Mal. 3:5) אוי לני שש׳ … קלותוכ׳ woe unto us to whom the Scripture accounts light offenses alike with severe crimes; Yalk. Mal. 589. Mekh. Yithro, s. 8 חביב … שש׳ כבורןוכ׳ the honoring of father and mother is precious before God, for he put their honor and the fear of them on a level with his own honor ; (Kidd.30b השוה); a. e. 2) (denom. of שֶׁקֶל) to offer the head-tax (half a Shekel). Shek. I, 4 כל כהן ששוקלוכ׳ a priest that pays the head-tax. Ib. 6 השוקל על ידיוכ׳ if one pays the head-tax for a priest, a woman, or a minor, he is exempt (from paying agio). Ned.IV, 2 (33a) שוקל (לו) את שקלו may pay the head-tax for him; a. fr.In gen. to pay taxes. Tosef.Dem.VI, 3; 4; T. ib. VI, end, 26a, v. אוֹצָר.Part. pass. שָׁקוּל; f. שְׁקוּלָה; pl. שְׁקוּלִים, שְׁקוּלִין; שְׁקוּלוֹת even-balanced, of equal importance. Snh.3b, a. fr. אין בית דין ש׳ a court must never be even-balanced, i. e. not be of even numbers, opp. נוטה; v. בַּיִת. Num. R. s. 188> (ref. to Ps. 99:6) שמואל שש׳ כנגדוכ׳ Samuel who is balanced against Moses and Aaron together; Ber.31b (ref. to 1 Sam. 1:11, זרע אנשים) זרע שש׳ כנגד שני אנשיםוכ׳ a seed (son) that will hold the balance against two men Ib. 33a מזכירין … שש׳ כתחייתוכ׳ we insert ‘the power of rain (v. גְּבוּרָה) in the section about resurrection, because it is equal to resurrection. B. Kam.3a ש׳ הןוכ׳ they (the two kinds of damages) are even-balanced (you cannot decide between the two), let both be included; Zeb.4b; Naz.58b ש׳ הוא the balance is even; Arakh.4b. Sifra Vayikra, Ndab., ch. XVII, Par. 14; Yalk. Lev. 462 (ref. to Lev. 3:4) הדבר ש׳ יטולוכ׳ it may be understood either way, be should take that part of the midriff which is by the liver, or a portion of the liver with the midriff ; a. fr. Hif. הִשְׁקִיל to weigh, ponder, estimate. Gen. R. s. 59 (ref. to Hos. 12:8) that is Eliezer, שהיה יושב ומַשְׁקִיל את בתווכ׳ for he sat and pondered on his daughter: is she or is she not worthy?; Yalk. Hos. 528 ומְשַׁקֵּל (Pi.). -
3 העלמת הכנסה
tax evasion, deliberate failure to pay taxes, not reporting income, -
4 עביטא
עֲבִיטָאch. sam(עביט pressing), sumpter-saddle. Targ. Gen. 31:34 (h. text כַּר).Gen. R. s. 74.Trnsf. burden, obligation. Y.B. Kam.X, end 7c יכיל מימר ליה את שרי עֲבִיטָיךְ מיני he (who has been forced to pay his neighbors arrear taxes) can say to him, take thy saddle off me, i. e. pay me the amount you would have had to pay the government. Bab. ib. 115a א״ל … זיל שרי עביטך he said to that man (whose stolen goods had been bought in good faith), go, untie thy saddle, i. e. redeem thy goods by indemnifying the buyer. -
5 עֲבִיטָא
עֲבִיטָאch. sam(עביט pressing), sumpter-saddle. Targ. Gen. 31:34 (h. text כַּר).Gen. R. s. 74.Trnsf. burden, obligation. Y.B. Kam.X, end 7c יכיל מימר ליה את שרי עֲבִיטָיךְ מיני he (who has been forced to pay his neighbors arrear taxes) can say to him, take thy saddle off me, i. e. pay me the amount you would have had to pay the government. Bab. ib. 115a א״ל … זיל שרי עביטך he said to that man (whose stolen goods had been bought in good faith), go, untie thy saddle, i. e. redeem thy goods by indemnifying the buyer. -
6 טסקא
טַסְקָאf. (v. Freit. Arab. Dict. s. v. Task 1) a basket, as a measure. Gitt.78a לאיתויי ט׳ דאכלא בהוכ׳ (Tosaf. to Ab. Zar.14b quotes … ביה) to include the measure in which she measures (or eats) figs (destined) for her particular use. Meg.7b מלא ט׳וכ׳ (Ms. O. טיסקא, v. Rabb. D. S. a. l., Var. צנא) a taska full of 2) name of a Persian land-tax (a certain measure for each certain quantity of produces). B. Mets.73b ארעא לט׳וכ׳ the land is pledged to the taska, and the king has decreed that he who pays the taska shall have the usufruct of the land; B. Bath.54b. B. Mets. 110a תקינו … יהיב ט׳ the Rabbis have given him a remedy in hand in ordering that the mortgagee shall pay the taxes (and thus secure his ownership against the mortgagers eventual claims). Gitt.58b קביל ארעא בט׳ rented a piece of land for the taxes on it; Ned.46b. B. Bath.55a, v. זִיהֲרוֹרָא.Kidd.70b, v. דַּסְקָא. -
7 טַסְקָא
טַסְקָאf. (v. Freit. Arab. Dict. s. v. Task 1) a basket, as a measure. Gitt.78a לאיתויי ט׳ דאכלא בהוכ׳ (Tosaf. to Ab. Zar.14b quotes … ביה) to include the measure in which she measures (or eats) figs (destined) for her particular use. Meg.7b מלא ט׳וכ׳ (Ms. O. טיסקא, v. Rabb. D. S. a. l., Var. צנא) a taska full of 2) name of a Persian land-tax (a certain measure for each certain quantity of produces). B. Mets.73b ארעא לט׳וכ׳ the land is pledged to the taska, and the king has decreed that he who pays the taska shall have the usufruct of the land; B. Bath.54b. B. Mets. 110a תקינו … יהיב ט׳ the Rabbis have given him a remedy in hand in ordering that the mortgagee shall pay the taxes (and thus secure his ownership against the mortgagers eventual claims). Gitt.58b קביל ארעא בט׳ rented a piece of land for the taxes on it; Ned.46b. B. Bath.55a, v. זִיהֲרוֹרָא.Kidd.70b, v. דַּסְקָא. -
8 אוצר
אֹוצָרm. (b. h.; אצר) store-house, magazine; provision; hoarded up treasure. B. Bath58a; Git. 67a, v. בָּלַם a. בָּלַס. Ab. Zar.40b; v. הֶפְתֵּק; a. fr.Esp: treasury, the ( Roman) governments treasury department where taxes in kind and money had to be paid. Y.Dem.VI, end, 26a ושקול על ידי לא׳ and pay for me in the treasury-department. Tosef.Dem.VI, 4 ושקול תחתיי מן הא׳ (read אל הא׳). Ib. 3 ושוקל לא׳ ed. Zuck. (ed. incorr. ואוצר). Ib. 4 פוטריני מן הא׳ get me a release from the treasury-dep.Y. Dem. l. c. פרשיני מן הא׳ (read פוטריני). Ab. Zar.71a לא׳, מן הא׳, Ms. M. (ed. עוצר); cmp. אָצַרPl. אֹוצָרוֹת. B. Bath.11a גנזו א׳ Ms. (ed. א׳ omitted); v. גָּנַז.Ḥag.12b אֹוצְרֹות שלגוכ׳ the stores of snow (in the heavens); a. fr. V. אֹצְרֹות, א׳ רוח. -
9 אֹוצָר
אֹוצָרm. (b. h.; אצר) store-house, magazine; provision; hoarded up treasure. B. Bath58a; Git. 67a, v. בָּלַם a. בָּלַס. Ab. Zar.40b; v. הֶפְתֵּק; a. fr.Esp: treasury, the ( Roman) governments treasury department where taxes in kind and money had to be paid. Y.Dem.VI, end, 26a ושקול על ידי לא׳ and pay for me in the treasury-department. Tosef.Dem.VI, 4 ושקול תחתיי מן הא׳ (read אל הא׳). Ib. 3 ושוקל לא׳ ed. Zuck. (ed. incorr. ואוצר). Ib. 4 פוטריני מן הא׳ get me a release from the treasury-dep.Y. Dem. l. c. פרשיני מן הא׳ (read פוטריני). Ab. Zar.71a לא׳, מן הא׳, Ms. M. (ed. עוצר); cmp. אָצַרPl. אֹוצָרוֹת. B. Bath.11a גנזו א׳ Ms. (ed. א׳ omitted); v. גָּנַז.Ḥag.12b אֹוצְרֹות שלגוכ׳ the stores of snow (in the heavens); a. fr. V. אֹצְרֹות, א׳ רוח. -
10 כרגא) כרגא
(כְּרַגָּא) כַּרְגָּא m. (cmp. חֲרִיקָא, a. Arab. h̬araġ) capitation tax, tax, tribute. Targ. Lam. 1:1; a. e.B. Bath.55a כ׳ אקרקףוכ׳ karga rests on the head of man, i. e. is a personal liability, opp. to טַסְקָא. ib. אפי׳ … משתעבדי לכ׳ even the barley in the pot is seizable for k.B. Mets.73b דיהבי זוזי אַכַּ׳ דאינשיוכ׳ who pay the taxes for other people and force them to unreasonable services. Keth.87a, v. אַכְרַזְתָּא. -
11 מכסא
מִכְסָא, מִיכְ׳ch. sam(מכס toll, tax). Gen. R. s. 40 כיון דמטא למ׳ (= לבי מ׳) when he arrived at the custom-house. Ib. הב מ׳ pay toll. Ab. Zar.4a שבקו ליה מ׳וכ׳ they released him from taxes for thirteen years. מִכְסָא, infin. of כְּסָא, v. כְּסַן.Pl. מִכְסֵי, מִי׳. בי מ׳ Custom House, name of a place. Keth.112a top; Yeb.45a; Gitt.46b; v. כּוּבָּא II. -
12 מיכ׳
מִכְסָא, מִיכְ׳ch. sam(מכס toll, tax). Gen. R. s. 40 כיון דמטא למ׳ (= לבי מ׳) when he arrived at the custom-house. Ib. הב מ׳ pay toll. Ab. Zar.4a שבקו ליה מ׳וכ׳ they released him from taxes for thirteen years. מִכְסָא, infin. of כְּסָא, v. כְּסַן.Pl. מִכְסֵי, מִי׳. בי מ׳ Custom House, name of a place. Keth.112a top; Yeb.45a; Gitt.46b; v. כּוּבָּא II. -
13 מִכְסָא
מִכְסָא, מִיכְ׳ch. sam(מכס toll, tax). Gen. R. s. 40 כיון דמטא למ׳ (= לבי מ׳) when he arrived at the custom-house. Ib. הב מ׳ pay toll. Ab. Zar.4a שבקו ליה מ׳וכ׳ they released him from taxes for thirteen years. מִכְסָא, infin. of כְּסָא, v. כְּסַן.Pl. מִכְסֵי, מִי׳. בי מ׳ Custom House, name of a place. Keth.112a top; Yeb.45a; Gitt.46b; v. כּוּבָּא II. -
14 מִיכְ׳
מִכְסָא, מִיכְ׳ch. sam(מכס toll, tax). Gen. R. s. 40 כיון דמטא למ׳ (= לבי מ׳) when he arrived at the custom-house. Ib. הב מ׳ pay toll. Ab. Zar.4a שבקו ליה מ׳וכ׳ they released him from taxes for thirteen years. מִכְסָא, infin. of כְּסָא, v. כְּסַן.Pl. מִכְסֵי, מִי׳. בי מ׳ Custom House, name of a place. Keth.112a top; Yeb.45a; Gitt.46b; v. כּוּבָּא II.
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