Midrash su Genesi 23:17

R. Juda the Nasi, taxed the Rabbis with the expense of the fortified wall of the city. Resh Lakish said to him: "The Rabhis did not need any guard, for it is written (Ps. 139, 18) Should I count them, they would be more numerous than the sand. Shall we assume that this refers to the righteous, since concerning all Israel it is written (Gen. 23, 17) As the sand ichich are upon the sea-shore. How can it be possible that the righteous should be more than the sands? We must therefore say that it refers to the deeds of the righteous which, if counted, would be more numerous than the sand. Now, if the little sands guard the sea, howmuch more should the acts of the upright, which are more than the sands, guard their performers?" Wiien Resh Lakish came before R. Jochanan, the latter said: "Why not say from the following (Songs 8, 10) I am a wall, and my breasts like the towers thereof; i.e., I am a wall, refers to the Torah. And my breast like the towers thereof, (Fol. 8) refers to the scholars." Resh Lakish, however, explains the last passage as Raba did, namely: "I am a wall, refers to the congregation of Israel; And my breasts like the towers thereof, refers to the house of prayer and the houses of learning." R. Huna b. R. Chisda taxed the Rabbis. R. Nachman b. Isaac said to him: "By this act you have transgressed the Pentateuch, the Prophets, and the Hagiographa. The Pentateuch (Deut. 33, 3) Yea, Thou also lovest the tribes; all their saints were in Thy hand: and they prostrate before Thy feet, received Thy words. Thus said Moses before the Holy One, praised be He: 'Sovereign of the Universe, even when Thou lovest the heathens, the saints of Israel shall be in Thy hand;' (i.e., they shall be guarded by Thee). The prophets (Hos. 8, 10) But even though they should be given among the nations, now will I gather them up; and they shall be humbled by reason of the burden of king and princes. And Raba said: 'This verse was written in the Aramaic language, [the expression vitnu (given) should be read yishnu (to study)]; i.e., if all the Israelites who are in exile should occupy themselves with the study of the Torah, the gathering of them would be at hand soon; but if only a few of them study, then they should be exempt merely from the burdens imposed by kings or princes.' And the Hagiographa (Ezra 7, 24) No one shall be empowered to impose any tax, tribute, or toil, etc. And R. Juda said: 'This refers to all kinds of taxes.' "