Nedarim 62B

לפתוח ראשון, ולברך ראשון, וליטול מנה יפה ראשון.

To open the Torah reading first, to recite a blessing first, and to take a fine portion first. When portions are distributed equally, a priest can choose his share first. The verse with regard to the sons of David proves that the same halakha applies to Torah scholars.

אמר רבא: שרי ליה לצורבא מרבנן למימר: לא יהיבנא אכרגא, דכתיב ״מנדה בלו והלך לא שליט למירמא עליהון״. ואמר רבי יהודה: ״מנדה״⁠ — זו מנת המלך, ״בלו״⁠ — זו כסף גולגלתא, ״והלך״⁠ — זו ארנונא.

Furthermore, Rava said: It is permitted for a Torah scholar to say: I will not pay the head tax [karga], as it is written that the king of Persia wrote to Ezra, with regard to the priests, the Levites, and others who worked in the Temple: “It should not be lawful to impose minda, belo, and halakh upon them” (Ezra 7:24). And R' Yehuda said: Minda; this is the king’s portion. Belo; this is the money of the head tax. And halakh; this is arnona, a levy on people and their animals to perform physical labor in the service of the ruling authority. Since a Torah scholar is considered equivalent to a priest, as he is also dedicated to a sacred task, this exemption applies to him as well.

ואמר רבא: שרי ליה לצורבא מרבנן למימר: ״עבדא דנורא אנא לא יהיבנא אכרגא״. מאי טעמא ⁠— לאברוחי אריא מיניה קאמר.

And Rava said further: It is permitted for a Torah scholar to say: I am a servant of the priests of fire worship and therefore I will not pay the head tax. Rava maintains that a scholar may issue a statement of this kind in a place where the priests of fire-worshippers are exempt from the head tax, because he actually is declaring himself a servant of God, who is referred to as “a devouring fire” (Deuteronomy 4:24). What is the reason that he is allowed to make this statement? He is saying it merely in order to chase a lion away from him, i.e., to avoid suffering a loss.