Bava Batra 8A

אלו תלמידי חכמים. וריש לקיש, סבר לה כדדרש רבא: ״אני חומה״⁠ – זו כנסת ישראל, ״ושדי כמגדלות״⁠ – אלו בתי כנסיות ובתי מדרשות.

these are Torah scholars, and towers do not require additional protection? The Talmud comments: And Reish Lakish, who did not cite this verse, holds in accordance with the way that Rava expounded the verse: “I am a wall”; this is referring to the Congregation of Israel. “And my breasts are like towers”; these are the synagogues and study halls.

רב נחמן בר רב חסדא רמא כרגא ארבנן. אמר ליה רב נחמן בר יצחק: עברת אדאורייתא ואדנביאי ואדכתובי.

It is similarly related that Rav Naḥman bar Rav Ḥisda once imposed payment of the poll tax [karga] even on the rabbis. Rav Naḥman bar Yitzḥak said to him: You have transgressed the words of the Torah, the Prophets, and the Writings.

אדאורייתא ⁠– דכתיב: ״אף חבב עמים כל קדשיו בידך״⁠ – אמר משה לפני הקדוש ברוך הוא: רבונו של עולם, אפילו בשעה שאתה מחבב עמים ⁠– כל קדושיו יהיו בידך. ״והם תכו לרגלך״⁠ – תני רב יוסף: אלו תלמידי חכמים, שמכתתים רגליהם מעיר לעיר וממדינה למדינה ללמוד תורה, ״ישא מדברותיך״⁠ – לישא וליתן בדבורותיו של מקום.

You have transgressed the words of the Torah, as it is written: “Even when He loves the peoples, all His holy ones are in Your hand” (Deuteronomy 33:3), which is understood to mean that Moses said to God: God! even when You hold the other nations dear and grant them dominion over Israel, let “all His holy ones,” meaning the Torah scholars, be exclusively in Your hand and free from the authority of the nations, and therefore be exempt from paying taxes. The continuation of that verse can also be understood as referring to Torah scholars, as it states: “And they sit [tukku] at Your feet, receiving Your words” (Deuteronomy 33:3), and Rav Yosef teaches: These are Torah scholars who pound [mekhatetim] their feet from city to city and from country to country to study Torah; “receiving [yissa] Your words,” to discuss [lissa velitten] the utterances of God.