daf bit: Bava Batra 55
Rabbah learned from Ukba b. Nehemiah the Exilarch: if land is bought
from a rich landlord who himself bought the property in exchange for
taxes owed, the sale is valid. This only applies, however, if the
seller acquired the land in exchange for the land tax; if he bought
it in exchange for the poll tax, the sale is not valid. The land
tax is associated with the land (so land can be bought for it), but
the poll tax is associated with a person so his land cannot be
bought for it. (55b)
(It appears that we are discussing cases where the first buyer bought it from the government. An individual is permitted to sell his land without saying why he needs the money, after all.)
(It appears that we are discussing cases where the first buyer bought it from the government. An individual is permitted to sell his land without saying why he needs the money, after all.)