Torah scholars with a passion for Torah, who act appropriately and are not idle from study except for their livelihood needs, even if they be very rich people, are exempt from all types of taxes, as Maimonides wrote in his commentary to the Tractate Avot, and as Rabbi Yehoseph Halevi instructed as well, and as the HARAN [Nissim of Gerona, 1315 – 1376, Spain] wrote in the name of the RAMA [Meir ben Todros HaLevi Abulafia, 1170 – 1274, Spain] and concluded: It is not because of their poverty that they are exempt but because of their Torah learning, and therefore whoever approaches them acts as though he damages the apple of his eye.