When Rav Nachman bar Rav Chisda collected taxes from Torah scholars, Rav Nachman bar Yitzchak reprimanded him for not fulfilling verses from the Torah, Neviim and K'tuvim, and explained which verses indicate that Torah scholars are exempt from taxes. Rav Papa ruled that orphans should contribute to digging wells for water and Rav Yehuda ruled similarly, that prohans should contribute to taxes to protect the city. Rav Yehuda also ruled that while Torah scholars do not need to pay for protection, as their Torah protects them, they do need to contribute to digging wells. Rabbi Yehuda haNasi distributed food to needy people during a drought but only gave to Torah scholars, not to amei haaretz. His student Yonatan ben Amram did not want to benefit from the Torah so he disguised himself as an am haaretz and convinced Rabbi Yehuda haNasi to give him food anyway. When Rabbi Yehuda haNasi discovered what had happened, he changed his approach and distributed food to everyone. The Mishna ruled that one who lives in the city for twelve months has to pay for the protection of the city, but a different braita relating to laws of an ir hanidachat, a city where all inhabitants worship idols, only thirty days of living there consider one an inhabitant of the city. How is this reconciled? Another braita gives different amounts of time for people living in the city to be required to give different types of tzedaka funds. Raba collected tzedaka from orphans of a particular family. While Abaye questioned this practice, Raba explained why he insisted in this case. Ifra Hormiz, the mother of King Shapur, sent money to Rav Yosef for "mitzva raba" and Abaye explained to Rav Yosef that she must have meant for redeeming captives. Rava explains this based on a verse from Yirmiyahu 15:2. A braita explains that collection of charity must be done by two people and distribution by three. The charity food is collected and distributed by three people. Why is there a difference? Why are two or three people needed? The people of the city can take charity from one use and move it to a different use, if necessary. The braita refers to the collection of charity as serara, authority, since they would force people to give charity and even seize a collateral from those who would not give, even on erev Shabbat. Isn't this forbidden in a different source? The Gemara distinguishes between collecting from the wealthy and those who are not wealthy. What reward is promised to those who give charity? Charity collectors need to be cautious that they don't arouse suspicion that they are taking money for themselves.