'RYose ben Kisma said: One time I was traveling on the road and a certain man met me and he greeted me and I returned his greeting. He said to me, “My teacher, from which place are you?” I said to him, “I am from a great city of sages and scribes.” He said to me, “My master, do you want to dwell with us in our place and I will give you thousands upon thousands of golden dinars and precious stones and pearls?” I said to him, “[Even] if you would give me all the gold, silver, precious stones, and pearls in the world, I would dwell only in a place of Torah.” for at the time of a person's death, neither silver nor gold nor precious stones nor pearls escort the person, but only Torah and good deeds, as it is stated: As you go forth it will guide you, as you lie down it will guard you, and when you awake it will converse for you. As you go forth it will guide you, in this world. As you lie down it will guard you, in the grave. And when you awake it will converse for you, in the World to Come. And so it is written in the Book of Psalms by David, king of Israel: “The Torah of Your mouth is better for me than thousands in gold and silver.” And it states: Mine is the silver and Mine is the gold, the word of Hashem, Master of legions.

[There are] five acquisitions [that] the Holy One, Blessed is He, acquired for Himself in His world, and these are they: Torah [is] one acquisition, heaven and earth [are] one acquisition, Abraham [is] one acquisition, Israel [is one] acquisition, [and] the Temple [is] one acquisition.  From where [is it known that] Torah [is] one acquisition? For it is written: Hashem made me as the beginning of His way, before His deeds of yore.  From where [is it known that] heaven and earth [are] one acquisition? For it is written: Thus said Hashem, “The heaven is My throne and the earth is My footstool, what house could you build for Me and what place could be My resting place.” And it states: How abundant are Your works, Hashem; with wisdom You made them all, [they] fill the earth, your acquisition.  From where [is it known that] Abraham [is] one acquisition? For it is written: He blessed him saying, “Blessed is Abram of God, the Most High, Maker of Heaven and earth.”  From where [is it known that] Israel [is] one acquisition? For it is written: Until Your people passes through, Hashem, until this people You have acquired passes through. And it states: For the sake of the holy ones who are [interred] in the earth, and for the mighty, all my desires are fulfilled because of them.  From where [is it known that] the Temple is one acquisition? For it is written: The foundation of your dwelling place that you, Hashem have made —- the Sanctuary, My Lord, that Your hands established. And it states: And He brought them to His sacred boundary, this mountain that His right hand acquired.