גַּבָּיי, (גבי) collector of taxes or charities, treasurer, manager. Ned. 65ᵇ when one is reduced to poverty, אינו נופל לידי ג׳ תחלה he does not at once fall into the hands of the public almoner (but is taken care of by his friends). Y. Dem. II, 23ᵃ top; Tosef. ib. III, 4 חבר שנעשה ג׳ if a ḥaber (socius, v. חָבֵר 3) becomes a collector (publican), he is expelled from the order; a. fr.—Y. Sabb. XVI, end, 15ᵈ; Y. Yoma VIII, 45ᵇ; Y. Ned. IV, 38ᶜ הניחו לַגַּ׳ שיגבה וכ׳ let the collector collect his debt, i.e. let the divine agency do its mission.—Pl. גַּבָּאִים, גַּבָּאִין. Tosef. B. Mets. VIII, 26 הג׳ והמוכסים וכ׳ for tax and custom collectors it is difficult to make reparation; B. Kam. 94ᵇ. Tosef. Dem. III, 17 גַּבָּאֵי צדקה collectors or managers of charity.—Ab. III, 16 הג׳ מחזירים וכ׳ the collectors (divine agencies of justice) go around every day; a. fr.—Chald. גַּבּוֹיָיא, pl. גַּבּוֹיִין. Targ. Esth. IV, 7 (Bxt. a. oth. גַּבָּאִין). [גַּבְיָיא, v. גַּבְיָא I.]