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The first Mishnah begins: לפני אידיהן של עובדי כוכבים שלשה ימים – During three days before the festivals of idol worshippers, אסור לשאת ולתת עמהם – it is forbidden to do business with them, להשאילן ולשאול מהן – to lend them or borrow from them articles, להלוותן וללוות מהן – to lend them or borrow from them money, לפורען ולפרוע מהן – or to pay them or accept payment from them for a debt. This is because the idolator is likely to praise his god for any benefits he experiences within three days of his festival. Rebbe Yehudah says one may collect debts from them, מפני שמיצר הוא לו – since it distresses [the payer], but the Chochomim replied: אף על פי שמיצר הוא עכשיו – although it distresses him now, שמח הוא לאחר זמן – he is glad about it afterwards, having completed his obligation.
The Gemara discusses two versions of the Mishnah’s text, "אידיהן" with an "א", meaning catastrophe, and "עידיהן" with an "ע", from the word testimony, because a passuk teaches that the idols themselves will testify against their worshippers.
The Gemara says that לעתיד לבא, Hashem will take a sefer Torah and declare: כל מי שעסק בה – “Whoever occupied himself with [the Torah] יבא ויטול שכרו – should come and take its reward!” Immediately, all the idolators will come to make claims for reward. The Roman Empire will speak first, because it is the most prominent nation, and say that they built marketplaces and bathhouses, and accumulated great wealth in gold and silver, and declare: וכולם לא עשינו אלא בשביל ישראל – “and we did all these only for the sake of Yisroel, כדי שיתעסקו בתורה – so they would be able to occupy themselves in learning Torah.” Hashem will reply: שוטים שבעולם – “Fools of the world! כל מה שעשיתם לצורך עצמכם עשיתם – Everything you did, you did for your own purposes! You built markets to establish זונות there, and bathhouses to indulge yourselves in, and the gold and silver is Mine.” The Romans will then leave in despair.
This scene repeats itself with the Persian nation, who will claim that they built bridges, conquered cities, and waged wars for the sake of Yisroel, and Hashem will respond that the bridges and conquests were for their own benefit, and the wars were waged by Hashem. Similar exchanges will occur with the other nations.
The Gemara says that the nations will protest that the Torah was not offered to them and refused. However, this is rejected, because Rebbe Yochanan said that a passuk mentions פרן and שעיר in reference to מתן תורה to teach שהחזירה הקדוש ברוך הוא על כל אומה ולשון – that Hashem brought [the Torah] around to every nation and tongue, ולא קבלוה – but they did not accept it, until he came to the Jews and they accepted it.
Instead, the Gemara says they will protest: כלום כפית עלינו הר כגיגית ולא קבלנוה – “Did You ever overturn the mountain onto us like a vat and we still did not accept it, like You did for Yisroel?” For the passuk says: ויתיצבו בתחתית ההר – and they stood at the foot of the mountain, teaching שכפה הקדוש ברוך הוא הר כגיגית על ישראל – that Hashem overturned the mountain like a vat onto Yisroel, and said to them: אם אתם מקבלין את התורה מוטב – “If you accept the Torah, good, ואם לאו שם תהא קבורתכם – but if not, there will be your burial!” Hashem will reply that they did not even keep the שבע מצות בני נח which they did accept.
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