Babylonian Talmud, Rosh Hashana 18a

Rava said, “One cannot atone by means of sacrifices and offerings alone, but through Torah study.” Abbaye said, “One cannot atone by means of sacrifices and offerings alone, but one atones through Torah study and acts of benevolence.” Abbaye and Rava were both descended from the House of Eli. Rava, who engaged in Torah study alone lived forty years. Abbaye, who occupied himself with the study of Torah and with works of benevolence, lived sixty years. [Translation by CAJE]