Midrasch zu Mischlej 27:2

Raba raised the following contradiction: "It is written. And I thy servant have feared the Lord from my youth. And again it is written (Pr. 27, 2) Let another man praise thee and not thy own mouth. The latter refers to a place where a man is known, [he should not praise himself], but the former refers to a place where he is unknown." Raba said further: "It is permitted for a scholar to say: 'I am a scholar, decide my case first,' as it is written (Sam. II 8, 18) And the children of David were priests. Were they then priests? But it means [that they were treated like priests:] just as a priest is to get the first share [amongst an audience,] so also are the scholars entitled to get the first share." And whence do we infer that a priest should get the first share? It is written (Lev. 21, 8) And thou shalt sanctify him: for the bread of thy God doth he offer, etc. Concerning which it was explained in the college of R. Ishmael to mean thou shalt sanctify him, for everything that is Holy, (Ib. b) to be the first one to recite a blessing, and the first one to get a good portion [whenever something is given.] Raba said further: "It is permitted for a scholar to say that he will not contribute towards capitation tax, as it is written (Ezra 4, 13) They will not give minda, balu, vehaloch, etc., which was explained by R. Juda that minda refers to royal tax; balu, refers to poll tax; vehaloch, refers to toll tax."