Rabbi Eliezer ben Chisma said that the laws of bird offerings and the onset of menstrual impurity are fundamental areas of the law but calculating the seasons and gematriya are like delicacies of wisdom.
Ben Zoma said, “Who is wise? One who learns from everyone as per Psalms 119:99, ‘I have gained understanding from all my teachers.’ Who is mighty? One who conquers his urges as per Proverbs 16:32, ‘One who is slow to anger is better than the mighty and one who controls his soul is better than one who conquers a city.’ Who is wealthy? One who rejoices in his portion as per Psalms 128:2, ‘When you eat the work of your hands, you will be happy and it will be good for you.’ ‘You will be happy’ in this world, ‘and it will be good for you’ in the Next World. Who is honored? One who honors others as per I Samuel 2:30, ‘I will honor those who honor Me, while those who despise Me will be treated lightly.’”