IT was said of Rabbi Tarphon, that though a very wealthy man, he was not charitable according to his means. One time Rabbi Akiba said to him, " Shall I invest some money for thee in real estate, in a manner which will be very profitable? " Rabbi Tarphon answered in the affirmative, and brought to Rabbi Akiba four thousand denars in gold, to be so applied. Rabbi Akiba immediately distributed the same among the poor. Some time after this Rabbi Tarphon met Rabbi Akiba, and asked him where the real estate which he had bought for him was situated. Akiba led his friend to the college, and showed him a little boy, who recited for them the 112th psalm. When he reached the ninth verse, " He distributeth, he giveth to the needy, his righteousness endureth forever: