סימן קמד סעיף ו
מִי שֶׁהוּא מֻחְזָק לְתַלְמִיד חָכָם בְּדוֹרוֹ, דְּהַיְנוּ שֶׁיּוֹדֵעַ לִשָּׂא וְלִתֵּן בַּתּוֹרָה, וּמֵבִין מִדַּעְתּוֹ בְּרֹב מְקוֹמוֹת הַשַ"ס וּפוֹסְקִים, וְתוֹרָתוֹ אֻמָּנוּתוֹ, וַאֲפִלּוּ יֶשׁ לוֹ מְעַט אֻמָּנוֹת אוֹ מְעַט מַשָּׂא וּמַתָּן לְהִתְפַּרְנֵס בּוֹ כְּדֵי צָרְכֵי בְנֵי בֵיתוֹ וְלֹא לְהִתְעַשֵּׁר, וּבְכָל שָׁעָה שֶׁהוּא פָּנוּי מֵעֲסָקָיו הוּא עוֹסֵק בַּתּוֹרָה, מִצַּד הַדִּין הוּא פָּטוּר מִכָּל מִינֵי מִסִּים וּמְכָסִים, וְאַף עַל פִּי שֶׁהוּא עָשִׁיר. וַאֲפִלּוּ מַס הַמֻּטָּל עַל כָּל אִישׁ בִּפְרָטוּת, חַיָבִים בְּנֵי הָעִיר לְשַׁלֵּם עֲבוּרוֹ. וְהַכֹּל תָּלוּי בִּרְאוֹת עֵינֵי טוֹבֵי הָעִיר.
To be accepted as a Torah scholar in his generation,7Even he is not as great as the scholars in other cities, because we go according to the level of the scholars in his city. (Shach 243:8) one must be competent to discuss and debate topics of [the Written and Oral] Torah, and have proper understanding of most of the Talmud and Codes of Law, and Torah study is his main occupation. Even if he has a profession or a business with which to support himself, and provide the needs of his family, but not [necessarily] to amass wealth; and whenever he is free from his occupation he studies Torah; [if all these requirements apply to him then] according to the Law he is exempt from all forms of taxes and levies even if he is wealthy. And even the personal tax that is incumbent upon each person, the townsmen are obligated to pay for him. [However] everything is dependent on the discretion of the elected town leaders.8If he is an accepted Rosh Yeshiva or an halachic authority, etc., he is exempt regardless of what the elected town leaders say. (Knesses Yechezkiel Response 95)
תנא דבי אליהו כל השונה הלכות בכל יום מובטח לו שהוא בן העולם הבא שנאמר הליכות עולם לו אל תקרי הליכות אלא הלכות (נדה ע"ג.)