2. On that day they said, “that all sacrifices offered without due intention are allowed, but they do not absolve the owners from their obligation, except the passover-offering, and the sin-offering—the passover-offering in its time, and the sin-offering at all times.” R. Eleazar says, “also the trespass-offering, the passover-offering in its time, and the sin or trespass-offering at all times.” R. Simeon, the son of Azai, said, “I received it by tradition from the mouth of the seventy-two elders, on the day they inducted R. Eleazar, the son of Azariah, into the president’s seat, that all sacrifices offered without due intention, are allowed, but they do not absolve the owners from their obligation, except the passover-offering, and the sin-offering.” The son of Azai only added the burnt-offering, but the Sages did not agree with him. 3. On that day they said, “how is it with Ammon and Moab(778) in the Sabbatical year?” R. Tarphon decided “they must pay tithes for the poor”;(779) but R. Eleazar, son of Azariah, decided “second tithes.”(780) R. Ishmael then said, “Eleazar, son of Azariah, it behoves thee to prove it, for thou addest to the burden (of the Law); and whoever adds to the burden (of the Law) it behoves him to prove it.” R. Eleazar, son of Azariah, said to him, “Ishmael, my brother, I have not changed from the order of the years,(781) but my brother Tarphon has changed, therefore it behoves him to prove it.” R. Tarphon replied, “Egypt is out of the land, and Ammon and Moab are out of the land: as Egypt pays tithes for the poor in the Sabbatical year, so Ammon and Moab pay tithes for the poor in the Sabbatical year.” R. Eleazar, son of Azariah, replied: “Babylon is out of the land, and Ammon and Moab are out of the land; even as Babylon pays second tithes in the Sabbatical year, so Ammon and Moab pay second tithes in the Sabbatical year.” R. Tarphon replied, “Egypt being near, is subject to tithes for the poor, in order that the poor in Israel may be supported in the Sabbatical year; so Ammon and Moab, which are near, must also be subject to tithes for the poor, in order that the poor in Israel may be supported in the Sabbatical year.” R. Eleazar, the son of Azariah, replied, “thou seekest to increase money, but thou only losest souls; wouldest thou be the cause that heaven should neither send down dew nor rain, as is said, ‘Will a man rob God?’ Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings.”(782) R. Joshua said, “Behold I will answer for my brother Tarphon, but not according to the sense of his words—Egypt is a new arrangement, Babylon is an old arrangement; the judgment before us is a new arrangement. Let the new arrangement be judged from the new arrangement, but let not a new arrangement be judged from an old arrangement. Egypt is an arrangement by the elders (of the Sanhedrin), but Babylon is an arrangement by the prophets—the judgment before us is an arrangement by the elders. Let