R. Tanhuma opened [his discourse] (with Job 41:3), “Who has advanced Me anything that I shall repay him; everything under the heavens is Mine.”<sup class="footnote-marker">40</sup><i class="footnote">Lev. R. 27:2; <i>PRK</i> 9:2.</i> This refers to a bachelor who dwells in a province and gives an allowance to scribes and Mishnah teachers.<sup class="footnote-marker">41</sup><i class="footnote">In elementary school one studied Bible under a <i>sopher</i>, or scribe. Secondary school involved the study of Oral Torah. Since a bachelor has no children, the money he gives is an act of charity.</i> The Holy One, blessed be He, said, “It is for me to pay him the compensation of a male child.” R. Jeremiah bar Eleazar said, “There is going to be a heavenly voice (<i>bat qol</i>) that shall explode on the tops of the mountains and say, ‘Whoever has done [something] along with God, let him come and receive his reward.’” The holy spirit also proclaims (in Job 41:3), “’Who has advanced Me anything that I shall repay him?’ Who offered Me praise<sup class="footnote-marker">42</sup><i class="footnote"><i>Qilles.</i> Cf. the Greek, <i>kalos</i> (“beautiful”).</i> before I gave him breath? Who has performed circumcision for Me before I gave him a male child? Who made a tassel for Me before I gave him a prayer shawl? Who made a parapet (in accord with Deut. 22:8) for Me before I gave him a roof? Who made a sukkah for Me before I gave him room? Who set aside <i>pe'ah</i> before I gave him a field? Who set aside the priestly tithe and the [other] tithes before I gave him a threshing floor? Who offered a sacrifice before I gave him a beast?” Ergo (in Lev. 22:27), “When a bull or a sheep or a goat [is born…].”