140 USHA (Eretz Israel)
After the disaster of the Bar Kochba revolt, the Lower Galilee replaced Yabneh as the center of talmudic learning and the Rabbinical Court (Sanhedrin) in Eretz Israel. Among the Tannaim studying there were Rabbi Meir, Rabbi Simeon b. Gamaliel, Rabbi Judah HaNasi and Rabbi Judah b. Ilai. One of their important contributions was Takanot Usha (Ordinances of Usha), which included the following laws:
1. A father must support his daughter until marriage and his son at least until the age of 12.
2. Limiting the amount of charity one can order given away upon his death to a fifth.