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1) [line 4] RAMA KERAGA A'RABANAN - he levied the head tax on the Rabanan
2) [line 6] "AF CHOVEV AMIM, KOL KEDOSHAV B'YADECHA, [V'HEM TUKU L'RAGLECHA, YISA MI'DABEROSECHA.]" - "Indeed, You loved the tribes, all of its holy ones were in Your hands, [and they placed themselves at Your feet, carrying Your commandments.]" (Devarim 33:3) - The Gemara interprets this verse as follows: "Even when HaSh-m shows affection for the nations (by empowering them over Yisrael), all of the holy ones (the righteous Jews) are in Your hands (to protect them from the nations), [and they wear out their legs (going from place to place to learn and teach Torah) and involve themselves in debate over the Torah's laws.]" The Gemara derives from here that Talmidei Chachamim are in HaSh-m's hands -- that is, HaSh-m protects them, and thus they do not need to pay the taxes for the protection of the city.

3) [line 10] MECHATETIM RAGLEIHEM - they wear out their legs
4) [line 12] LISA V'LITEN B'DIBUROSAV SHEL MAKOM - debating over the words of HaSh-m

5) [line 13] "GAM KI YISNU VA'GOYIM, ATAH AKABTZEM, VA'YACHALU ME'AT MI'MASA MELECH SARIM." - "Even though they pay taxes to the nations, now I will gather them, but [first] they will be humbled a little by the burden of the king and rulers." (Hoshea 8:10) - The Gemara interprets this verse as follows: "If they all learn Torah ('Yisnu' means 'to learn' in Aramaic) in exile among the nations, I will gather them from exile very soon, and if only a few of them learn Torah in exile, then those few will be freed from paying taxes."

6) [line 17] "...MINDA, VELO, VA'HALACH LA SHALIT LE'MIRMEI ALEIHOM." - "[We also notify you that it shall] not [be lawful] to impose toll, tribute or custom upon them [i.e. any of the Kohanim and Leviyim, singers, gate keepers, servants, or ministers of this house of HaSh-m.]" (Ezra 7:24)

7) [line 19] MENAS HA'MELECH - the tax levied by the rulers
8) [line 19] KESAF GULGALTA - head-tax
9) [line 20] ARNONA - property tax (a yearly share of crops or animals given to the king)
10) [line 20] RAMA KARYA CHADTA A'YASMEI - he levied upon orphans [a tax for] the digging of a new well

11) [line 22] LO MIDVIL - it will not provide water

12) [line 24] HA'KOL L'AGLEI GAPA - all are required to contribute to the construction of locking gates (for a walled city)

13) [line 26] KARYA PASYA - (a) the digging of a water cistern (RASHBAM); (b) the removal of a mound of dirt from a public thoroughfare (ARUCH)

14) [line 27] LO NAFKEI B'UCHLUZA - the residents themselves do not go out [to work] when an announcement is made (to dig the well; rather, they hire workers)

15) [line 29] PASACH OTZAROS - he opened the storehouses
16a) [line 30] BA'ALEI HALACHAH - masters of Halachah
b) [line 31] BA'ALEI HAGADAH - masters of Agadah (homiletic, non-Halachic parts of Torah)

17a) [line 34] PARNESENI - support me
b) [line 35] K'CHELEV VECH'OREV - like a dog or a raven (these are animals for whom HaSh-m personally provides their sustenance -- see RASHI)

18) [line 35] PARNESEI - Rebbi nevertheless provided him with sustenance
19) [line 36] SHE'NASATI PITI L'AM HA'ARETZ - that I gave my bread to an unlearned person

20a) [line 39] DEMEI KELILA - the expenses of the king's crown
b) [line 39] D'SHADU A'TEVERYA - that was levied upon the people of Teverya
21) [line 40] LEISVU RABANAN BAHADAN - let the Rabanan give together with us
22) [line 40] AROKINAN - we will run away
23) [line 41] AROKU - go ahead and run away
24) [line 41] ARKU PALGEIHON - half of them ran away
25) [line 41] DALYUHA PALGA - half of the fine was lifted
26) [line 42] PASH HA'HU KOVES - a certain clothes-washer was the only one left (besides the Rabbis)

27) [line 43] SHADYUHA A'KOVES - they placed it (the entire cost of the crown) upon the clothes-washer

28) [line 43] PAKA KELILA - [the decree to pay the costs of] the crown was annulled
29a) [line 45] CHAMERES - a convoy of donkey drivers
b) [line 45] GAMELES - A convoy of camel drivers

30) [line 45] HUDCHAH IMAHEN - they were seduced to worship idols together with the rest of the city (IR HA'NIDACHAS)
A city that was led astray (Nidach) to the extent that its inhabitants willfully committed idolatry, must be destroyed. All of those who were led astray must be killed and the city burned, along with all of the possessions of its inhabitants, as stated in Devarim 13:13-19. The righteous people who were not led astray are not killed, but their possessions are burned.

31a) [line 46] SEKILAH - death by stoning. An individual who worships idols is punished by stoning. An entire city (Ir ha'Nidachas) that worships idols is punished with Sayif, death by beheading.
b) [line 46] MAMONAN PALAT - their assets are spared from being burned (since they are not included in the penalty of the Ir ha'Nidachas)

32) [line 46] MAMONAN AVAD - their assets are destroyed (burned with the rest of the Ir ha'Nidachas)

32a) [line 47] HA LI'VENEI MASA - this is referring to the people of the city (the Mishnah that states that it takes twelve months to be considered part of the city) b) [line 47] HA L'YESUVEI MASA - this is referring to the residents of the city (the Beraisa that states that it takes 30 days to be considered part of the city)

33) [line 47] HA'MUDAR HANA'AH ME'ANSHEI HA'IR - somebody who takes a vow not to benefit from the people of a particular city

34a) [line 50] TAMCHOY - a collection of food for the poor
b) [line 50] KUPAH - a charity fund
35) [line 51] PASEI HA'IR - beams to support the gate of the city

36a) [line 52] SHURA - the wall (that surrounds a city)
b) [line 53] PARSHA'AH - a guard on horseback (who circles the city and attends to its needs)
c) [line 53] TARZINA - a guard to watch over weapons (who sits in a guard booth at the gate of the city)

37a) [line 54] RABAH RAMA TZEDAKAH A'YASMEI - Rabah collected charity funds from the orphans
b) [line 54] D'VEI BAR MERYON - of the family of Bar Meryon

38) [line 54] EIN POSKIN TZEDAKAH AL HA'YESOMIM - we do not place an obligation of charity funds on orphans

39) [line 55] L'ACHSHUVINHU KA AVIDNA - I am only doing it to give them (the orphans) importance (in having a share in the Mitzvah, as their father had)

40a) [line 55] IFRA HURMIZ - the name of a woman (TOSFOS explains that the words mean "grace from the Shechinah")
b) [line 55] IMEI DI'SHEVOR MALKA - the mother of King Shapur II, the king of Persia (ruled 309-379 CE, during the Sassanid Dynasty)

41) [line 56] SHADRAH ARNEKA D'DINEREI - she threw a purse full of coins
42) [line 56] LEHEVEI L'MITZVAH RABAH - it should be used for a great Mitzvah

43) [line 10] KA MINVAL - is disfigured, dismembered
44) [line 11] "YAKAR B'EINEI HASH-M HA'MAVSAH LA'CHASIDAV." - "Difficult in the eyes of HaSh-m is the death of His pious ones." (Tehilim 116:15) - The Gemara interprets this verse (until the word "ha'Mavsah") to mean, "Precious in the eyes of HaSh-m is [natural] death."

45) [line 15] KULHU ISNEHU BEI - all of them are included in it (somebody who is held captive is at the mercy of his captors who may starve him or kill him with the sword. He is also at risk of dying in captivity.)

46a) [line 16] NIGVEIS BI'SHENAYIM - the charity fund is collected by two people
b) [line 17] MISCHALEKES BI'SHELOSHAH - and it is distributed by three people
47) [line 18] SERARUS - the exertion of authority
48) [line 20] GIVUYAH V'CHILUKAH SHAVIM - the collection and distribution are done together (they are done on the same day)

49) [line 22] ANIYEI OLAM - the poor from outside of the city

50a) [line 25] L'HASNOS AL HA'MIDOS - to establish a change in the size of measurements
b) [line 26] AL HA'SHE'ARIM - to establish price ceilings
c) [line 26] L'HASI'A AL KITZASAN - to penalize those who break their rules

51) [line 30] HEIMUNEI MEHEIMAN - he (an individual) is trusted (e.g. as a treasurer)

52) [line 34] MEMASHKENIN AL HA'TZEDAKAH - they (the charity collectors) may forcefully take security from someone for a debt he owes to the charity fund

53) [line 35] "U'FAKADTI AL KOL LOCHATZAV" - "And I (HaSh-m) will visit (and punish) all their oppressors." (Yirmeyahu 30:2)

54) [line 36] AMID - he is a wealthy man
55) [line 37] ACHPEI L'RAV NASAN BAR AMI - he forced Rav Nasan bar Ami
56) [line 38] "VEHA'MASKILIM YAZHIRU K'ZOHAR HA'RAKI'A, U'MATZDIKEI HA'RABIM KA'KOCHAVIM L'OLAM VA'ED." - "Those who use their intelligence [for good deeds] will shine like the radiance of the sky, and those who influence others to do good [will shine] like the stars forever." (Daniel 12:3)

57) [line 43] HAVAH KAI B'GINESA - he was standing in a garden
58) [line 43] SHEVAKTEI L'HEIMNUSACH? - Have you left (lit. those who were entrusted with you) your profession as a teacher of schoolboys?

59) [line 44] D'LO CHAZYA LI - since I have not seen it (my garden, for I have been with the children)

60) [line 44] DA'ATAI ILAVAIHU - my thoughts are with them (the children) [even though at this moment I am in this garden]

61) [line 44] V'RABANAN MAI? - What verse describes [the greatness of] the Rabanan?
62) [line 45] LIFROSH - to separate [from each other]
63a) [line 46] SHA'AR - the gate
b) [line 46] CHANUS - the store
64) [line 47] ARNEKI - a change purse or money bag
65) [line 47] HAYAH NOSHEH B'CHAVEIRO MANEH - he was owed a Maneh (100 Dinar) by another person

66) [line 50] PORTIN L'ACHERIM - they must exchange the money with other people (if they have copper coins that could rust and they want to exchange them into silver ones)

67) [line 52] ME'REISH - at first
68) [line 52] MAR - the master, i.e. Rabah
69) [line 52] TZIFEI D'VEI CHENISHTA - the mats in the synagogue

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