A man, who apparently considered himself an expert in Biblical lore, asked the author quite seriously how it was that, having always been told that the “law” had been given on Mount Sinai, in another passage, occurring in the Book of Esther (iii. 15), it is expressly stated that “the law was given in Shushan,” thus mistaking the Mosaic law for that promulgated by King Ahasuerus (for the destruction of all his Jewish subjects). But Immanuel was equal to the occasion, and in an equally serious manner said: “You are quite right, my friend, but you seem to have misunderstood the meaning of the word “Shushan.” The latter does not refer to the _place_, but to the _time_ in which the law was given. This was in the Shushan-season (‪שושן‬=“rose”), when the rose is in its full bloom, which is, as everybody knows, in spring time.” On another occasion Immanuel treats satirically of the theme which Horace dealt with in his first satire, beginning:— Qui fit, Maecenas, ut nemo quam sibi sortem, &c. The author represents a number of persons, each of whom is dissatisfied with his position. They learn, however, that those very persons who had been the objects of their envy, themselves suffered from various unimagined evils, and accordingly declare on oath that they would never consent to change from what they actually are. Immanuel does not, however, restrict himself to humorous subjects. He shows himself possessed of tender sensibility, which finds expression in several pathetic passages. The sight of tombstones and graves, the death of a near relative or friend, or any kindred event, at once brings with it serious reflections. He then addresses himself to God in fervent prayer, and pours out his innermost soul in strains that are full of warmth and feeling, and impress the mind by their earnestness and devotion. There are nineteen prayers and hymns to be found in the _Machberoth_, most of which bear the stamp of the author's religious sentiments; the one that occurs in chapter 26, beginning with the words ‪אלהים נפלו פני בזכרי וכ׳‬, has been inserted in the so-called Roman _Machsor_ (published in the year 1436), which proves its effectiveness as a liturgical poem, and shows at the same time that even a century after the author's death his name was honourably remembered by the Jews of Italy.