Schemuel II 8:18 Midrasch: Mekhilta DeRabbi Yishmael, Ein Yaakov (Glick Edition) & Bamidbar Rabbah

R. Eliezer, the son of R. Yossi Haglili says: Whence is it derived that every one of Israel will have sons like those who left Egypt? From (Psalms 45:17) "In place of your fathers will be your sons." If "sons," I might think (even) the sick and the humble. It is, therefore, written (Ibid.) "You will make the princes." If "princes," I might think merchants. It is, therefore, written (here) "a kingdom." If a king, I might think that he reverts to being a conqueror. It is, therefore, written "Cohanim," "idlers" (from war), as in (II Samuel 8:18) "And the sons of David were Cohanim."

(Exodus 18:1) "the Cohein of Midian": R. Yehoshua says: He was a priest, as in (Judges 18:30) "And Jonathan the son of Gershom the son of Menasheh — he and his sons — were Cohanim (for idolatry) to the tribe of Dan until the day the land was exiled." R. Elazar Hamodai says: He (Yithro) was an officer, as in (II Samuel 8:18) "And the sons of David were Cohanim."

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."