61. "Take from among you an offering to Hashem." Rabbi Yehuda opened the discussion with the verse "Is it not to share your bread with the hungry..." (Yeshayah 58:7). Come and see, blessed is a man's portion when a poor man approaches him. Since he is a poor man, he is a gift that the Holy One, blessed be He, sent him. Blessed is the portion of he who welcomes this gift cordially.
61. קְחוּ מֵאִתְּכֶם תְּרוּמָה לַיְיָ'. רִבִּי יְהוּדָה פָּתַח, הֲלֹא פָרוֹס לָרָעֵב לַחְמֶךָ וְגוֹ'. ת"ח, זַכָּאָה חוּלָקֵיהּ דְּבַר נָשׁ, כַּד מִסְכְּנָא אִעְרַע לְגַבֵּיהּ. דְּהַהוּא מִסְכְּנָא דּוֹרוֹנָא דְּקוּדְשָׁא בְּרִיךְ הוּא הֱוֵי, דְּשָׁדַר לֵיהּ. מַאן דִּמְקַבֵּל לֵיהּ לְהַהוּא דּוֹרוֹנָא בְּסֵבֶר אַנְפִּין, זַכָּאָה חוּלָקֵיהּ.