ציטירנדיקער פּירוש אויף משלי 17:23

ולא תקח שוחד, “and do not accept bribes.” Even in order to hand down a true verdict. The reason is that once one has received the bribe one can no longer be neutral, objective, or as the Torah calls it: “the bribe blinds even the eyes of the wise.” Our sages in Ketuvot 105 dissect the word שחד into שהוא חד, meaning once one accepts a bribe the giver and the recipient become as one. After that the judge cannot recognise incriminating argu-ments against the giver. The recipient is called a רשע, a wicked person, as we know from Proverbs 17,23: “a wicked man pulls a bribe out of his bosom.” We also have another verse in Proverbs 21,14: “a bribe in private (bosom) pacifies strong rage.” A third verse compares bribes to stones; Proverbs 17,8 reads: “a bribe seems like a charm, אבן חן, to its owner.” The reason the bribe is compared to a stone, אבן is that whenever it falls it breaks (Tanchuma Toldot 8).