 Rabbi Tarfon said action, Rabbi Akiva said learning, and then all responded that learning is more important, for learning brings about action.Rabbi Jose the Galilean argued that learning is more important, for the religious duty to learn the Torah came before the religious duty to separate dough–offering by 40 years, the obligation to separate tithes by 44 years, the obligation of the years of release by 61 years, and the obligation of the Jubilee Year by 103 years.And the Sifre taught that just as a more severe penalty pertains to neglect of learning than to neglect of doing required deeds, so a more abundant reward attaches to learning than to the doing of required deeds, for says, “And you shall teach them your children, talking of them,” and follows immediately, saying, “That your days may be multiplied, and the days of your children.”

Rabban Gamaliel cited as an instance where the Torah alludes to life after death.