Midrash su Deuteronomio 14:1

We are taught in a Baraitha, R. Maier says: "If a common questioner discusses, 'If your God likes the poor, why then does He not sustain them?' answer him, 'for the purpose of saving us [through the charity] from the punishment of Gehenna.'" The same question did Tarnusruphus ask of R. Akiba: "If your God likes the poor, why then does he not sustain them?" And R. Akiba answered him: "For the purpose of saving us [through the charity] from the punishment of Gehenna." To which Tarnusruphus rejoined: "On the contrary, for this you deserve to be punished with Gehenna; and I will give you a parable from which you will understand why. A frail king who became angry at his slave and put him in prison, announced his desire that nobody should give him either food or drink. In spite of this, a person fed him and gave him drink. When the king becomes aware of it, would the king not be angry at that man? And ye Israelites are called servants, as it is written (Lev. 25, 55) For unto Me are the children of Israel servants." R. Akiba answered: "I will give you another parable, to which my previous answer is to be compared: A frail king became angry with his son, put him in prison, and commanded that nobody should give him either food or drink; in spite of this command, a man fed him and gave him drink. When the king became aware of it, would he not be grateful to this person and even send him a present? And we Israelites are called children, as it is said (Deut. 14, 1) Ye are the children of the Lord," etc. Tarnusruphus, however, said: "You are named children and also servants; i.e., children, when you are doing the Omnipotent's will, and servants when you act against the Omnipotent's will. And you will admit, that now you are acting against His will [since your Temple is destroyed and you are in exile].." R. Akiba answered: "With regard to this, the passage says (Is. 58, 10) Is it not to distribute thy bread to the hungry and the afflicted souls with the members of thy house. The afflicted souls [you will admit] refer to us in our present circumstances, and nevertheless, it says there, Is it not to distribute thy bread to the hungry?"

2) "upon their head": What is the intent of this? Because it is written (Devarim 14:1) "Do not lacerate yourselves and do not make baldness between your eyes for the dead," I might think that only "between the eyes" entails liability. Whence is the head included? From "upon their head," to include (all of) the head.

All of the commandment that I command you today (Deuteronomy 8:1): This is what the verse stated (Proverbs 4:22), "They are life to him who finds them, healing for his whole body," [meaning that] anyone who finds words of Torah, finds life. Hence it is written, "They are life to him who finds them." Do not read it as "to him who finds them (lemotsaeihem)," but rather as "to him who expresses them (lemotsieihem)." Another interpretation of "They are life to him who finds them": To him who expresses them orally as is fitting. There is a story about a student of Rabbi Eliezer ben Yaakov who was proficient in learning. From his familiarity with the his learning, he would go over all of his learning from when he entered the bathhouse to when he stood to perspire and when he would bathe. [But he forgot it all] because he did not express it orally. Hence it is written, "They are life to him who finds them," [meaning to him who expresses them]. Another interpretation of "They are life to him who finds them," to others. And a man should not teach words of Torah unless he expresses them as is fit [with their] conclusion and explanation. As so did Moshe say to them, "When you teach Torah, be precise with all of it." Hence it is stated, "All of the commandment that I command you today shall you be careful to fulfill, in order that you shall live." This is what the verse stated (Proverbs 2:1), "My son, if you accept [M]y statements." Rabbi Abba bar Kahana said, "When are you called My son? When you accept My statements. And so [too] is it stated (Deuteronomy 14:1), 'You are children of the Lord, your God.' When are you children? When you [belong] to the Lord, your God, such that you are observing My commandments." Hence is it written, "My son, if you accept [M]y statements." [You will be] "My son if you accept [M]y statements," if you have the merit. Another interpretation: You [should] treasure My Torah like a man who has a pearl. So should you toil in the Torah. Hence is it stated (Proverbs 2:1), "and [M]y commandment you treasure with you." Rabbi Abba bar Kahana said, "[There is a relevant] parable. To what is this comparable? To a man who has a mature daughter and wants to waste her on anyone he finds. My Torah is not like that, but rather [only] if you have a merit will you merit [to have] it, 'and My commandment you treasure with you.'" Rabbi Acha says, "You give yourself good deeds and I will save over [their] goodness for you in the world to come - 'How abundant is Your good that You have in store for those who fear You' (Psalms 31:20)." Another interpretation: You should treasure My Torah, like a man who has a pearl and treasures it. So should you toil in the Torah. Therefore is it stated, "and [M]y commandment you treasure with you."