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א"ר אלעזר גדול העושה צדקה יותר מכל הקרבנות שנאמר (משלי כא, ג) עשה צדקה ומשפט נבחר לה' מזבח וא"ר אלעזר גדולה גמילות חסדים יותר מן הצדקה שנאמר (הושע י, יב) זרעו לכם לצדקה וקצרו לפי חסד אם אדם זורע ספק אוכל ספק אינו אוכל אדם קוצר ודאי אוכל

וא"ר אלעזר אין צדקה משתלמת אלא לפי חסד שבה שנאמר זרעו לכם לצדקה וקצרו לפי חסד

ת"ר בשלשה דברים גדולה גמילות חסדים יותר מן הצדקה צדקה בממונו גמילות חסדים בין בגופו בין בממונו צדקה לעניים גמילות חסדים בין לעניים בין לעשירים צדקה לחיים גמילות חסדים בין לחיים בין למתים

וא"ר אלעזר כל העושה צדקה ומשפט כאילו מילא כל העולם כולו חסד שנאמר (תהלים לג, ה) אוהב צדקה ומשפט חסד ה' מלאה הארץ שמא תאמר כל הבא לקפוץ קופץ ת"ל (תהלים לו, ח) מה יקר חסדך אלהים (חסד ה' מלאה הארץ) וגו' יכול אף ירא שמים כן ת"ל (תהלים קג, יז) וחסד ה' מעולם ועד עולם על יראיו

א"ר חמא בר פפא כל אדם שיש עליו חן בידוע שהוא ירא שמים שנא' חסד ה' מעולם ועד עולם על יראיו וא"ר אלעזר מאי דכתיב (משלי לא, כו) פיה פתחה בחכמה ותורת חסד על לשונה וכי יש תורה של חסד יש תורה שאינה של חסד אלא תורה לשמה זו היא תורה של חסד שלא לשמה זו היא תורה שאינה של חסד איכא דאמרי תורה ללמדה זו היא תורה של חסד שלא ללמדה זו היא תורה שאינה של חסד:

§ Rabbi Elazar said: One who performs acts of charity is greater than one who sacrifices all types of offerings, as it is stated: “To perform charity and justice is more acceptable to the Lord than an offering” (Proverbs 21:3), including all types of offerings. And Rabbi Elazar said: Acts of kindness, assisting someone in need, are greater than charity, as it is stated: “Sow to yourselves according to charity, and reap according to kindness” (Hosea 10:12). This means: If a person sows, it is uncertain whether he will eat or whether he will not eat, since much can go wrong before the seed becomes food. However, if a person reaps, he certainly eats. In this verse, charity is likened to sowing, while acts of kindness are likened to reaping.

And Rabbi Elazar said: The reward for charity is paid from Heaven only in accordance with the kindness and generosity included therein and in accordance with the effort and the consideration that went into the giving. It is not merely in accordance with the sum of money, as it is stated: “Sow to yourselves according to charity, and reap according to kindness.”

The Sages taught that acts of kindness are superior to charity in three respects: Charity can be performed only with one’s money, while acts of kindness can be performed both with his person and with his money. Charity is given to the poor, while acts of kindness are performed both for the poor and for the rich. Charity is given to the living, while acts of kindness are performed both for the living and for the dead.

And Rabbi Elazar said: Anyone who performs charity and justice is considered as though he filled the whole world in its entirety with kindness, as it is stated: “He loves charity and justice; the earth is full of the kindness of the Lord” (Psalms 33:5). Lest you say that anyone who comes to leap and perform an act of kindness may simply leap and do so without scrutiny, the verse states: “How precious is your kindness, O God” (Psalms 36:8). It is a precious and rare occurrence to perform an act of kindness properly. One might have thought that even a God-fearing individual does not always encounter the opportunity to perform acts of kindness. Therefore, the verse states: “But the kindness of the Lord is from everlasting to everlasting upon them that fear Him” (Psalms 103:17).

Rabbi Ḥama bar Pappa said: With regard to any person who has grace about him, it is certain that he is God-fearing, as it is stated: “But the kindness of the Lord is from everlasting to everlasting upon them that fear Him.” When one sees that a certain individual is endowed with grace and kindness, one can be certain that he is a God-fearing person. And Rabbi Elazar said: What is the meaning of that which is written: “She opens her mouth with wisdom, and a Torah of kindness is on her tongue” (Proverbs 31:26)? The Gemara asks: Is there, then, a Torah of kindness and a Torah that is not of kindness? Rather, it is Torah studied for its own sake that is a Torah of kindness, as one studies it wholeheartedly; and it is Torah studied not for its own sake but for some ulterior motive that is a Torah that is not of kindness. Some say that it is Torah studied in order to teach it to others that is a Torah of kindness; it is Torah studied with the intent of not teaching it to others that is a Torah that is not of kindness.

ושל דמאי מ"ט דבית הלל כיון דאי בעי מפקר להו לנכסיה והוי עני וחזי ליה השתא נמי לכם קרינא ביה דתנן מאכילין את העניים דמאי ואת אכסניא דמאי

וב"ש עני לא אכיל דמאי דתנן (אין) מאכילין העניים דמאי ואת האכסנאי' דמאי ואמר רב הונא תנא ב"ש אומרים אין מאכילין את העניים ואת האכסנאים דמאי וב"ה אומרים מאכילין את העניים דמאי ואת האכסנאים דמאי:

§ The mishna cites a dispute between Beit Hillel and Beit Shammai with regard to an etrog of demai. The Gemara asks: What is the rationale for the opinion of Beit Hillel, who deem it fit? It is prohibited to eat demai, due to the concern that it is actually untithed produce. The Gemara answers: Because, if one wants, he could declare all of his property ownerless, and he would be a pauper, in which case the demai would be fit for his consumption. Now too, even though he did not declare it ownerless, it is considered to meet the criterion of “and you shall take for yourselves.” As we learned in a mishna: One may feed the impoverished demai, and one may feed soldiers [akhsanya] whose support is imposed upon the residents of the city, demai.

The Gemara asks: And why, then, do Beit Shammai deem it unfit? The Gemara answers: A pauper may not eat demai, as we learned in a mishna: One may not feed the impoverished demai and one may not feed soldiers demai. And Rav Huna said: It was taught in a baraita that Beit Shammai say: One may not feed the impoverished demai and one may not feed soldiers whose support is imposed upon the residents of the city, demai. And Beit Hillel say: One may feed the impoverished demai and one may feed soldiers whose support is imposed upon the residents of the city, demai. On that basis, the dispute between Beit Shammai and Beit Hillel with regard to an etrog of demai is clear.