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Removing doubt on Tax Collection at Source on certain goods under Finance Act 2020

Finance Act, 2020 amended provisions relating to TCS with effect from 1st October, 2020 to provide that seller of goods shall collect tax @ 0.1 per cent (0.075% up to 31.03.2021) if the receipt of sale consideration from a buyer exceeds Rs. 50 lakh in the financial year. Further, to reduce the compliance burden, it has been provided that a seller would be required to collect tax only if his turnover exceeds Rs. 10 crore in the last financial year. Moreover, the export of goods has also been exempted from the applicability of these provisions.

Removing doubt on Tax Collection at Source on certain goods under Finance Act 2020

Published by Aakash Choudhary

Hello everyone, I'm a fauji brat and I'm here to talk and share about military. I will be covering about world military since the times the Almighty has known mankind and mankind has known geographies, land, water, air, civilizations, countries, borders, war craft.

4 thoughts on “Removing doubt on Tax Collection at Source on certain goods under Finance Act 2020

  1. adaughtersgiftoflove@wordpress.com An Abundance of Peace
    First Order of business … the Xtian perversion of the Bible which translates the Name revealed @ the revelation of the Torah @ Sinai — which Xtianity rejected, comparable to the Jewish rejection of JeZeus the mamzer son of Mary, an extension of the Pantheon of the Greek Gods on Mount Olympus, the brother of Hercules – another bastard son of Zeus. Xtianity simply adores its tumah religious rhetoric. Xtians simply delight in the indwelling of the Holy Spirit religious narishkeit (Yiddish for non sense).

    For 2000+ years the Jewish people have not simply rejected this false messiah imaginary man, we have vocally denounced this Greek mythology as a Greek myth dolled up in Jewish garments. Xtians across Europe and Russia reacted with fury, they slandered and murdered Jews at the drop of a hat, based upon blood libel pretexts and other such lame excuses to justify the slaughter of Jewish stateless refugee populations scattered across Europe, Poland and the Ukraine. The education of Xtians in their “faith” of love compares to how pigs wallow in mud.

    The Torah instructs mussar (A term which no Xtian ever heard of, poor ignorant fools. Mussar defines the Hebrew word prophesy); by and through the sh’itta\methodology known as משל\נמשל. Bible believing Xtians, it never occurs to them of the necessity, to learn Hebrew and Aramaic, poor ignorant fools. Doctors of Theology and totally ignorant of the language of the Hebrew T’NaCH. Can’t get more pathetic than that. Yet these alien foreigners, they always jabber about God this … and God that; they exalt themselves in the absolute shame of their ignorance. Mussar means instruction. But Xtians do not know mussar because – impossible to educate STUPID.

    Besides confusing, as did the new testament authors touching the difference between Logic with Law; Law with Torah Commandments … that religion of abomination perverted their bible by creating it in their own image. The Xtian translators expunged the revelation of the Name, as revealed in the 1st Commandment at Sinai; these ignorant fools usually confuse the 2nd Commandment with the first. In point of fact, that tumah religion of avodah zarah, it no more accepted the revelation of the Torah at Sinai than did the Gods Moloch & Baal, the Hindu Gods or Allah. Fools, the theology of Monotheism violates the 2nd Commandment of Sinai – not to worship other Gods.

    טפש-פשט, an idiotic-literal reading of the printed word. Words quite often contain multiple meanings. Xtians in their evil simplicity read their bibles on the level of small children. Forty days after the Revelation of the 1st Commandment of Sinai, the Name of HaShem, Israel confused a golden calf as the God that took them out of Egypt … the God who split the Sea of Reeds?! Mussar means nothing to religious Goyim because – simply not possible to educate stupid. If stupid could receive education, it would not remain stupid. In 2000+ years Xtians, every man woman and child, remain always stupid.

    Their religion arouses their emotions; Xtians just adore their Easter passion plays, together with their blood libels and pogroms which resulted in 2000+ years – as the established faith of Europeans – in the Shoah: the systematic starvation, torture, and murder of 75% of European Jewry. Even their own new testament condemns them: “by their fruits you shall know them”.

    Fools. The Torah defines the meaning of the term “love” through the mitzva of kre’a shma. This Torah commandment (commandments not the same thing as halachic “LAW”), defines the meaning of love as taking responsibility for Life or Death\\Blessed or Cursed. Any parent knows that the damage caused by small children – the parent accepts responsibility for the damages inflicted, and not the child. Even non Jewish law recognizes the distinction between a minor and an adult. Love does not exist where ever a person does not embrace the responsibility to behave with justice with sworn allies; post American and French revolutions these “allies” took the name of “citizens”. The term brit, does not mean covenant but rather alliance. To cut a brit entails swearing an oath in the Name revealed in the 1st Commandment at Sinai. From this Name derives the term רוח הקודש, the Xtian bibles translated it as ‘Holy Spirit’.

    Translating abstract & exceptionally profound visions of revelation into simple words … just cannot educate Stupid. רוח הקודש refers to the revelation of the Oral Torah 13 middot logic system which the church has systematically denied, comparable to the Nazi attempt to exterminate all the Jews of Europe. This huge Shoah trauma means next to nothing to Xtians, comparable to the genocide of the Armenians amounts next to nothing to the average Joe-Blow Turk. The wicked, like a whore who attends church on Sunday, they simply possess no shame.

    Stupid in similar vein cannot make subtle distinctions between like and like; stupid does not possess understanding…and wisdom – how much more so. Stupid has a passion to worship words; it simplifies faith unto silly pictures. Forty days after the revelation of the Name of HaSem, (that Name no where found in any Xtian bible translation, that Name – the 1st Commandment at Sinai), Aaron erred and replaced the word אלהים for the רוח הקודש Name which breaths רוח הקודש middot\attributes into the clay which caused Adam to live as a Man. Very difficult to employ words to describe colors in the rainbow; the words red, green, and blue, mean nothing to a person born blind. The Name of HaShem, it took the revelation of the רוח הקודש 13 middot to define the meaning of the revelation of that Name, first revealed 80 days prior. The Talmud describes this revelation as doing the mitzvot לשמה.

    The Torah instructs mussar through משל\נמשל, the mussar language employed by the Torah, the metaphor of the golden calf. The Torah speaks in the language of Aggaditah and not in the language which describes events which physically happened in history. To understand the משל language of the Torah requires making the necessary נמשל דיוקים. The word דיוק, means logical inference. The Ramban in his introduction to his Torah commentary made a רמז\hint to this most basic and essential kabbalah through his משל of black fire on white fire – language. Printed letters and the surrounding space between the letters. The ancient wisdom which defines Chinese silk-screen artwork. The difference between reading,,, and learning a page of T’NaCH or Talmud … the difference between oil and water. Small children can read books. Mussar instructs wise Men who can make the required נמשל דיוקים.

    Next Order of buisness. The Hebrew T’NaCH does not contain Chapters and Verses. The latter innovation of the Church, it up-rooted the Order of Sugiot by which the Oral Torah revelation of the Name interprets the intent of prophetic mussar commandments. This fundamental error, it prevents all later generations of Xtians to learn the bible with understanding. Understanding – meaning the ability to discern subtle distinctions. Like from like, compares to parents who can immediately discern between their identical twins. The church corruption of the bibles for ever condemned all generations thereafter with an inability to learn based upon understanding the bible. Hence the fruits of church preached morality, the attempted Shoah extermination of European Jewry in less than 4 years by all Europeans and Allies either by acts of commission or omission. When a Cossack rapes a Jewish woman and a priest sits and watches the crime, and does nothing because he’s not Jewish — both criminals — equally guilty.

    Logic stands upon Order. How a person organizes thoughts determines if he can למשל, correctly solve a math problem correctly or incorrectly. The perversion of the Hebrew T’NaCH, organized into chapters and verses produced horrific consequences. Jewish rabbinical authorities refer to this crime as ירידת הדורות, “the diminution of the generations”; the intellectual inferiority of subsequent, and contemporary Torah scholarship and spirituality in comparison to that attained by earlier generations. The publication of the Rambam code of halachah, it compares to the error of early Church authorities, when they expunged the Order of sugiot.

    Rabbi Yechuda in the opening Mishna of גיטין acknowledged the curse of g’lut Jewry, even in 210 CE, the year he published the Mishna, g’lut Jewry had lost the wisdom to do mitzvot לשמה. This opening Mishna therein taught the rabbinic concept of ירידת הדורות. Jews who study both Talmud and T’NaCH have no awareness of the Order of sugiot, than do Xtian church Officialdom who up-rooted this basic Order of organization, something like sentence structure and paragraphs, from the Hebrew T’NaCH. After the Rambam published his halachic codification on the Talmud, all subsequent Torah scholarship radically degenerated.

    Jews ceased to learn by way of bringing comparative precedents of Primary sources, like as learned the Baali Tosafot. Instead they became addicted to drugs: learning with secondary and tertiary source material – much later commentaries. Learning with far removed commentaries compares to organizing halachah into codes organized into simple subjects. Students stopped developing the skills which a חכם requires to know how to compare a Case study with similar precedents of the same era. Jews ceased to discern between logic and halachah. Hence the curse of ירידת הדורות.

    Jews just like Goyim, only more so. When the church fathers perverted and corrupted the Hebrew T’NaCH with their arbitrarily imposed Chapter/Verse system, all Xtians born thereafter suffered a tremendous handicap when they in their turn attempted to learn from corrupt and perverted bibles.

    Compare what you wrote:
    [[[“””Behold, I will bring to it health and healing, and I will heal them and reveal to them abundance of prosperity and security. Jeremiah 33:6 ESV

    You have to back up and read that the Chaldeans are attacking Jerusalem, the people have given in to wickedness and angered God, He allows this, but this is the promise He makes of restoration, prosperity and security.

    We just studied sin in September and it has consequences. In the Old Testament people were still very pagan and violent, not really unlike now to some extent. When the people turned from God into idolatry and left His ways, or whatever the case, they suffered but He promised to restore them. People wonder why God allows things? I can tell you.

    It is because of disobedience, it is because of sin and turning from Him, it is to draw you to Him or back to Him, to let your faith grow, to test you and strengthen you and some is just plain spiritual warfare, remember, those people depended on sacrifices and Jesus is our perfect one, the Spirit only came upon those people at times, we have Him indwelling us and can listen and obey Him at any time.”””]]]

    The sugia which contains your cherry picked verse: ירמיה לג:ד-ט. Upon what scales of judgment does Israel stand, which determines the Rule of g’lut or geulah\exile or redemption? Justice, meaning the righteous compensation to persons who suffer damages by others, either due to accident or with intent. Israel left the slavery and oppression of Egypt with the purpose to inherit the oath sworn lands to rule these conquered lands of Canaan with justice. A summation of the entire T’NaCH, Talmud, Midrashim, and Siddur in one sentence.

    A precedent by which to make a depth analysis to gauge the mussar k’vanna of the prophetic rebuke ירמיה כב:יח-יט. Rulers who govern through torture oppression theft & murder, history does not remember their memory with favor. The responsibility of the bless\curse brit faith stands upon the יסוד of justice alone. Rabbi Akiva saw a fox leave from the destroyed Holy of Holies, the Sages wept while he laughed. The sages asked him, Akiva! Why do you laugh? He responded the fox revealed the curse of the Torah! דיוק just as down must have its opposing up, and right must have its opposite left, so too g’lut must have geulah, and therefore Rabbi Akiva laughed. HaShem took Israel out of the oppression of Egypt. Based upon the oath sworn to Avram, before he had any birth born children, that his future born seed would endure g’lut\exile in a foreign land. HaShem swore to give to the chosen Cohen seed of Avram the oath sworn lands as an eternal inheritance. This brit has not ceased or changed throughout all the generations of the chosen seed of Avraham, like the stars in the heavens for multitude.

    Now the דרך\\way/sh’itta\method by which the Gemarah “learns” a Case\Rule Mishna, this דרך of learning bases itself upon the precedent of how the Sages learned the T’NaCH Primary sources of the masoret\tradition/faith. Therefore, the sugia compared to your sugia … difficulty\answer – the sh’itta\style whereby the Gemarah learns each and every Case\Rule Mishna equally applies to the precedent whereby a comparison made to another sugia contrasts the anger of HaShem with the seige of Jerusalem by the Babylonians ie ירמיה לג:ד-ט.

    Does the sugia ירמיה כב:יח-יט more closely match as a sharp contrast or ירמיה כב:יג-יז? Shall cross reference with other prophetic sources. By bringing a comparative sugia and there after bringing a closer sugia which more closely instructs the k’vanna of the prophet(s) mussar touching the distinction between g’lut vs geulah. Let us learn by comparing the possibility of two possible precedents, learned in the order of “close” and “closer”. ישעיה כא:א-ח, opposed by ישיעה ז:יח-כ?

    To shave a man’s beard represents a disgrace during that time period. The art of comparing possible precedents whereby later generation struggle to learn and understand the mussar which the prophets command all generations of bnai brit — the chosen Cohen seed of Avraham — has nothing what so ever to do with foreign Creeds, theologies, doctrines or dogmatism. Herein differentiates the brit Torah faith from the avodah zarah practiced by Xtianity and Islam.

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    1. It’s my birthday. As a present, would like to introduce how my Rav taught me how to learn the T’NaCH combined with the Talmud.

      Isaiah speaks almost like poety. The Books of Tehillem\psalms likewise for the same reason – very difficult to read in the original Hebrew. However, my rav had me read 18 chapters of T’NaCH every day, finished it every 51 days. The Torah, its broken down due to the Shabbot Readings, each Parsha has 7 aliyot (people called up to read from the Torah on Shabbot), each day would read all the first, or second, or third etc., aliyot respectively within the whole of the Torah. Hence would completely read the Torah every 49 days.

      In this manner I learned Hebrew. Then Rav Aaron directed me apply this same technique to the Aramaic targum (translations). Within a year could read the T’NaCH & the Aramaic like as if it existed on par with English news papers. The precise goal which Rav Nemuraskii set for me to achieve. Rav Nemuraskii, only thereafter formally introduced me to the Midrashim. During my cycle of reading T’NaCH, learned together with Rav Nemuraskii, together with other talmidim, hilchot shabbot from the Misnah Bruer (a 20th Century commentary on the Shulkan Aruch … a commentary on the Arbah Turim). The author of the Tur, the son of the Rosh. The Rosh one of the greatest Talmudic scholars in all of Western European g’lut\exile.

      The first time Rav Nemuraskii and myself sat and learned the Talmud Bavli (a 20 volume code), we completed it in about 4 months. Cycling through the Sha’s (Six orders to the Mishna) Bavli (Babylonian Talmud), would learn approximately 20 pages every day. The Bavli, its based upon common law. Common law learns by way of precedents. Therefore by cycling through the Sha’s Bavli, completed the reading cycle, as said above, in about 4 months. In this fashion, fairly quickly familiarized myself with the Cases contained in the whole of the Sha’s Bavli. Cycling through the Sha’s, after about 4 to 5 years of this, only then did thereafter did Rav Nemuraskii demand that i learn each page of Gemarah (the commentary to the Mishna) by bringing precedents, duplicating the style of how the Gemarah learns the Mishna.

      At that time started exploring how the classic Reshonim (950 – 1450 CE) learned Gemarah. The Baali Tosafot (about 60 scholars in total, the grand children of Rashi), the French school of Talmudic scholarship, they learned by way of comparing outside precedents. When the Tosafot went off the dof\page of Gemarah/immediately familiar with the precedent that the Tosafot commentary introduced, to compare this outside halachah case to that of current dof of Gemarah which Rav Nemuraskii and myself learned. Needless to say, of all the Reshonim scholars, the Baali Tosafot hands down my favorite.

      Then came the B’hag, Rif, Rosh halachic commentaries. If a person understands that the Bavli exists as a common law legal system, then and only then do these halachic commentaries reveal their absolute genius. Common law compares legal Case rulings/halachot to a specific Case\Rule Mishna — something like a mamma bird chased after and followed by her chicks. The Talmud employs a Difficulty\Answer style throughout the Sha’s Bavli. It does not decide which of the “tens” of outside precedents by which it compares halachot to a specific case rule Mishna. The halachic codes made by the B’hag, Rif, & Rosh halachic commentaries – these Great poskim\deciders/, by their authority they reduced from multiple 10s to single digits the compared halachot woven into the context of the Case\Rule Mishnah. Their codes of law decided the chosen precedents which Torah observant Jewry should attempt to self-actualize in their daily lives.

      But by reducing the Gemarah precedents, they made it much easier to understand how the Gemarah logically compares outside halachic cases to any given specific Case\Rule Mishna. To learn these classic codes require comparing the halachic rulings which the Codes decide to the language of the Mishna; to thereby make a depth analysis of the language of the specific Case\Rule Mishna. That’s why these code always include the specified Mishna to the designated halachot, drastically reduced in number, and removal of all difficulty\answer debates. The Great codes, their scholarship compares something like an editor cuts and pastes & reduces news copy. Its the discipline of comparing halachic rulings to a specific Case\Rule Mishna which permits scholars to more easily discern the depth parameters which the language of that specific Case\Rule Mishna communicates. These Great halachic codifications permitted, so to speak, a student to more easily ‘see the forest through the trees’.

      However just as a garment woven on a loom has a warp\weft opposing threads, even through the halachic codes did not bring any Aggaditah, students properly instructed understand Aggaditah, its relationship with the T’NaCH, as the most essential requirement whereby to understand the Case\Rule Mishna. Aggaditah learns T’NaCH prophetic mussar, it most essentially defines the “substance” of k’vanna, the tohor spirits of middot, which the Aggadic stories within the Sha’s {breath} into the Halachic”forms” of ritualized Jewish halachic law.

      Aggaditah makes comparisons to the sugiot\sub chapters/ of the T’NaCH, like what the sages of the Gemarah brings outside halachot, wherein the Amoraim scholars made legal comparisons to the Case\Rule Mishna. Consequently the Talmud, in my limited experience, by far the most complex text ever penned. The warp\woof relationship in the Talmud … the Aggadic\Halachic threads which make up the Sha’s Bavli and Sha’s Yerushalmi, they weave T’NaCH and Talmud into a unified fabric of faith.

      Then struck the defining disaster experienced by g’lut Jewry across Europe and the Middle East. The Rambam published his halachic code of Jewish law. Thereafter g’lut Jewry confused the priority rule of logic over law. This most basic priority rule, the B’hag, Rif, Rosh codes emphatically obeyed. Alas the Rambam halachic code, like a whore in church, it cast this most emphatic priority ie logic primary, and law secondary … that tumah code, it cast this absolute, most essential priority, unto the dumpster. Jews, almost overnight, lost the wisdom, how to correctly learn the Talmud.

      This terrible disaster, publication of the Rambam halachic code, which prioritized halachic law as supreme, it prioritized\supplanted/substituted\ assimilated Greek Aristotelian logic over Rabbi Akiva’s פרדס explanation of the Oral Torah logic format – first revealed to Moshe the prophet at Horev on Yom Kippur!

      A huge Civil War erupted, all the Gemarahs of France burned; Jewish exile communities in Britain, France, across the Germanic kingdoms, Spain, Portugal — basically all Western European Jewry — expelled from those countries. This Civil War terminated the period of Reshon scholarship upon the T’NaCH and Talmud. The Goyim, especially in the Germanic kingdoms imposed crushing taxation without representation upon Jewish refugee populations. After these feudal lords sponged virtually all Jewish wealth – these now totally destitute refugee populations – the German kingdoms expelled those despised Jewish paupers – from off their lands.

      The Church jumped upon the nigger pile, Rome decreed that any Jewish refugee living in Western Europe, that these despised Christ killers must consent to live within locked Ghetto prison walls. These illegal and unjust decrees, did not collapse till American revolutionaries told king George where he could put his taxation without representation, and Napoleon conquered those despicable Western European countries. Napoleon freed imprisoned Jewry from the 300 year wicked, unjust, and utterly insane unilateral imprisonment of Jewish refugees; never permitted to stand trial; nor permitted to challenge the evil slander made by their accusers. Why do English cars drive on the other side of the road? Alas, Napoleon did not conquer Britain like he did Western Europe.

      Faced with the choice of Ghetto imprisonment without a trial or fleeing to Eastern European countries like Poland and the Ukraine, millions of Jewish stateless refugees fled unto Eastern Europe. The ירידות הדורות curse, expressed itself thereafter, through the many and famous commentaries made upon the Shulchan Aruch; Yidden in the Pale of Russia had lost their ability, our wisdom, to correctly learn the Talmud. The Czars of Russia, even attempted to replace the Talmud with the Rambam code, as the basis for the education of Jewish youth. Then came the two European Civil Wars in the 20th Century, and those Europeans revealed the true worth of 2000+ years of Church morality.

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      1. Jewish T’NaCH and Talmudic scholarship prizes חדושים. Rote learning merits about as much respect as a five year old who still wets his pants.

        All the classic Reshonim commentaries to the Talmud emphasize in their Title commentaries this key concept of Jewish respect and awe – חדושים. Something like the early Bolsheviks did not really respect Stalin as a political leader, till he, at least so he claimed, originated the political theory of ‘Socialism in One Country’. This socialist ‘political science’, challenged the, so to speak, first born heir of Lenin, Troskii – author of “the Permanent Revolution”; that once the Socialist revolution erupted in one country that it would “infect” the surrounding countries as well. The Corona virus serves as a Prime example of Troskii’s political theory.

        After Rav Ashi and Rav Ravina sealed the Shas Bavli, based upon the precedent that Ezra and the Men of the Great Assembly sealed the T’NaCH, followed by Rabbi Yechudah Ha’Nasi who sealed his 6 Orders of the Mishna (Sha’s), all Talmudic scholarship their after searched to understand the depths of the Talmud. The Gaonim scholars merit admiration and praise for their excellent works which produce the great Midrashim compilations. Yes perhaps a very early Reshon compiled the ילקוט שמיוני, but its roots sink right into the fertile soil of Gaonim scholarship.

        As mentioned previously, Rav Nemuraskii introduced me to original sh’itta of learning that none of my peers in any Yeshiva across Israel learned. Learning through the discipline of this novel sh’itta, it gave me a trump card over all other rabbis and talmidim across Israel. Rabbi Shalom Elyashiv, clearly based upon Rav Nemuraskii’s recommendation, chose me to clean his shul prior to Shabbot and Yom Tov. He had all the Yeshivot bochorim in Yerushalem to chose from; something akin to the King choosing a wife, as told in the Book of Esther.

        Traditionally the best learner in a Yeshiva, the Rosh Yashiva would request that he clean the beit knesset prior to Shabbot. For some 7 years, till my marriage, had the great honor to clean the beit knesset of Rabbi Elyashiv. This brought me into contact with the sons and grandchildren of the great Posek Ha’Dor. Moshe and Benyomin Elyashiv danced at my wedding.

        The חדוש sh’itta of learning, immediately advanced me to a position of eye to eye with all rabbinic authorities. Rabbi Nemuraskii favored learning the Talmud with Midrashic sources – based upon the פרדס logic format explanation of the Oral Torah revealed to Moshe the prophet @ Horev. This permitted me the ability to, so to speak, spin circles around all my peers and rabbinic authorities whomever and whenever they crossed my path. How could an assimilated socialist Yid from Texas, who came to Israel totally illiterate in Hebrew, master all T’NaCH, Talmud, Midrashim and Siddur in only a few years?! Naturally this possibility did not exactly please all my rabbinic peers.

        Rav Nemuraskii felt that had he not served to fight in the 1948 War of Independence, that he could have become a ‘great Rav’. His death brings tears to my eyes some 22 years after his passing. Rav Nemuraskii, he permanently changed the course of my life destiny. I love Aaron Nemuraskii, hands down the most influential person in my life, except for Karen my wife, and HaDas my blaggart(not blaggard) only daughter.

        Rav Nemuraskii repeatedly said: טוב מיעט ממיעט טוב\better a little well that a lot not so well. In my life, the sh’itta of learning which Rav Nemuraskii introduced me to, defines the word חדוש\original. Remember sitting together with him in the back of the beit midrash, while some ‘great’ Rav gave over a shiur of learning. Rav Nemuraskii immediately recognized any outside source precedent which that ‘great’ Rav introduced to strengthen his argument. We sat in the back, and no one paid us any mind. Rav Nemuraskii painted houses for a living, many of his peers in Jerusalem they did not know of his tremendous grasp on all Talmudic and T’NaCH subjects. He quietly lived his life as a no-body, wrote no famous commentaries, but taught ‘fear of heaven’ to his talmidim. ‘Fear of heaven’, the knowledge that the Yatzir Ha’Rah cause destroy the Good Name and reputation of a man in the blink of an eye. Never had a son, but perhaps should HaDas birth a boy, maybe she would name the child Aaron in the honor of my Rav.

        The next sh’lov\מדרגה/level of Torah scholars, the Reshonim followed after the Gaonim schools fell into decay. Most Yeshiva talmidim, they study the חדושי הרמב”ן חדושי הרשב”א etc etc. The Ramban’s Talmudic commentary, to cryptic and terse for me. The Walls had begun to fall in upon Western European Jewry. Far prefer his מלחמת השם, written at about the age of 18 years. Moshe ben Nachman 1194–1270, lived during the disaster of the burning of all the Talmuds in Paris. He, like Ezra and Rambam came from assimilated Spain. Assimilation – the first face of avodah zarah and the basis for the term t’shuvah.

        Early in the 1990s the baali t’shuva movement had awaken in Israel, like the flower children of the anti Vietnam Hippies. Found it quite humorous that Yidden, they don’t understand the Torah basis of that mitza. What mitzva serves as the יסוד upon which stands t’shuvah or חדושים — learn?

        When encountering a Yeshiva student, often would ask them, ‘from what mitzv does the Torah define the term חדוש? Never met a student or rabbi who ever gave me a clear answer. It so reminded me of my youth in Dallas, and my job of peddling kitchen wares which filled the trunk of my car. Direct sales, very difficult, at least in my experience. My boss would hold pep rallies before sending us off to sale our goods. We could challenge one another. This motivational risk appealed to me. Over and again, challenged my peers to a sales contest, and lost every time. “Pie in the sky, Pie in your eye”, my peers would yell and laugh, as my competitor smashed a cream pie into my face, at the end of a long day without any sales.

        Repeatedly asked Yeshiva Bochurim, over and again for years, “do you have a חדוש in learning? There standard response: there are many חדושים. To which I responded, but I only asked for one. Invariably, the only answer ever given – silence. Why?

        What makes חדושים so completely out of touch with Yeshiva students who learn all day in Yeshivot across Israel? Alas most Yeshiva students learn with a טפש פשט dogmatism. No rabbi ever instructed them that they have an obligation … to learn mitzvot from other mitzvot. This places them on par with Xtians who literally believe that 40 days after the revelation of the Torah at Sinai – that Israel worshiped a golden calf! Or the טפש פשט that the T’NaCH teaches ancient history! That said, the rebuke of my mother rings in my ears: “Easier to be a critic than a playwright”.

        What mitzva דאורייתא serves as the יסוד of all Torah חדושים? Answer: Pe’ah. The second tractate of Seder Zeraim of both the Mishnah and the Talmud. This tractate addresses the negative commandment not to harvest the corners of the field. The mitzva to give tzedakah to the poor, widows and orphans. It takes virtually no skill to pick the low hanging fruits from off a tree. But to get the 4 or 5 olives at the top boughs of the tree, far more risky and dangerous. The Book of Ruth addresses the tzedakah of Pe’ah. Hungry folk who glean fields in search of food, their empty stomachs cherish any food found.

        Most Yeshiva bochurim which crossed my path, they lacked this hunger to grasp original depth understands of the Torah. Learning for them compares to a job, they do their time in Yeshiva, they study their competitive commentaries ie pilpul, and then thereafter, they pursue their real life interests. This basic complaint, causes me to favor the argument that Yeshiva bochurim should serve in the Army like as did Rav Nemuraskii.

        Remember when first introduced myself to Rav Nemuraskii and asked him if he would teach me how to learn Talmud. His response totally shocked me. “Why did i want to learn Talmud?” He then added: “Have taught in this Yeshiva for some 25 years, and have met many talmidim, some of whom learn better than I do. Yet come shabbot, these brilliant talmidim do forbidden melachot on shabbot! Come. Sit and learn hilchot Shabbot of the Mishnah Berurah, and afterwards, we’ll discuss how to learn the Talmud.” That’s how Rav Nemuraskii introduced himself to me.

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