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Intermediate Accounting:
IFRS Edition

Third Edition

DONALD E. KIESO PHD, CPA

Northern Illinois University
DeKalb, Illinois

JERRY J. WEYGANDT PHD, CPA

University of Wisconsin—Madison
Madison, Wisconsin

TERRY D. WARFIELD, PHD

University of Wisconsin—Madison
Madison, Wisconsin
 DEDICATION TO
Our wives, Donna, Enid, and
Mary, for their love, support,
and encouragement
DIRECTOR Michael McDonald
ACQUISITIONS EDITOR Veronica Visentin
SENIOR MANAGER Emily Marcoux
ASSOCIATE DEVELOPMENT Courtney Jordan
EDITOR
EDITORIAL SUPERVISOR Terry Ann Tatro
SENIOR CONTENT MANAGER Dorothy Sinclair
SENIOR PRODUCTION EDITOR Jane Lee Kaddu
MARKET DEVELOPMENT Chris DeJohn
MANAGER
SENIOR DESIGNER Maureen Eide
SENIOR PHOTO EDITOR Mary Ann Price
EDITORIAL ASSISTANT Anna Durkin
MARKETING ASSISTANT Ashley Migliaro
COVER PHOTO © saytong
suksaeng/Shutterstock
CHAPTER OPENER PHOTO © saytong
suksaeng/Shutterstock
This book was set in STIX by Aptara®, Inc. and printed and bound by Markono
Print Media and printed in Singapore. The cover was printed by Markono Print
Media and printed in Singapore.
This book is printed on acid-free paper. ∞
Copyright © 2018 John Wiley & Sons, Inc. All rights reserved. No part of this
publication may be reproduced, stored in a retrieval system or transmitted in any
form or by any means, electronic, mechanical, photocopying, recording, scanning
or otherwise, except as permitted under Sections 107 or 108 of the 1976 United
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Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, website
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to the Permissions Department, John Wiley & Sons, Inc., 111 River Street,
Hoboken, NJ 07030-5774, (201)748-6011, fax (201)748-6008, website
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To order books or for customer service, please call 1-800-CALL WILEY (225-5945).
ISBN-13: 978-1-119-37300-1
The inside back cover will contain printing identification and country of origin if
omitted from this page. In addition, if the ISBN on the back cover differs from the
ISBN on this page, the one on the back cover is correct.
Printed in Singapore
10 9 8 7 6 5 4 3 2 1
Contents
CHAPTER 1 Financial Reporting and Accounting
Standards
CHAPTER 2 Conceptual Framework for Financial
Reporting
CHAPTER 3 The Accounting Information System
CHAPTER 4 Income Statement and Related
Information
CHAPTER 5 Statement of Financial Position and
Statement of Cash Flows
CHAPTER 6 Accounting and the Time Value of
Money
CHAPTER 7 Cash and Receivables
CHAPTER 8 Valuation of Inventories: A Cost-Basis
Approach
CHAPTER 9 Inventories: Additional Valuation
Issues
CHAPTER 10 Acquisition and Disposition of
Property, Plant, and Equipment
CHAPTER 11 Depreciation, Impairments, and
Depletion
CHAPTER 12 Intangible Assets
CHAPTER 13 Current Liabilities, Provisions, and
Contingencies
CHAPTER 14 Non-Current Liabilities
CHAPTER 15 Equity
CHAPTER 16 Dilutive Securities and Earnings per
Share
CHAPTER 17 Investments
CHAPTER 18 Revenue Recognition
CHAPTER 19 Accounting for Income Taxes
CHAPTER 20 Accounting for Pensions and
Postretirement Benefits
CHAPTER 21 Accounting for Leases
CHAPTER 22 Accounting Changes and Error
Analysis
CHAPTER 23 Statement of Cash Flows
CHAPTER 24 Presentation and Disclosure in
Financial Reporting
Appendix A Specimen Financial Statements: Marks
and Spencer Group plc
Appendix B Specimen Financial Statements: adidas
AG
Appendix C Specimen Financial Statements: Puma
Group
Index
EULA
From the Authors

Globalization is occurring rapidly. As economic and other interactions

increase among countries, capital markets must provide high-quality
financial information. A need therefore exists for high-quality
financial reporting standards that meet this objective. Fortunately,
International Financial Reporting Standards (IFRS) has broad
international acceptance, being used in some form by more than 115
countries around the world. One securities regulator noted that IFRS
is best positioned to serve as the single set of high-quality
accounting standards.

Change Is the Only Constant

Most countries want rapid action related to the acceptance of IFRS.

A number of countries have already switched from their own version
of accounting standards to IFRS. Students and instructors need
educational materials related to IFRS in order to meet this new
challenge. Our objective in revising Intermediate Accounting, IFRS
Edition, was therefore to continue to provide the tools needed to
understand what IFRS is and how it is applied in practice. The
emphasis on fair value, the proper accounting for financial
instruments, and the new developments related to leasing, revenue
recognition, and financial statement presentation are examined in
light of current practice. In addition, given the rapid changes taking
place, we provide and discuss the new Conceptual Framework to
understand how these issues will likely be resolved in the future.
 “If this textbook helps you appreciate the challenges, worth,
and limitations of financial reporting, if it encourages you to
evaluate critically and understand financial accounting concepts
and practice, and if it prepares you for advanced study,
professional examinations, and the successful and ethical
pursuit of your career in accounting or business in a global
economy, then we will have attained our objectives.”

A Look at Global Accounting

While IFRS has achieved broad acceptance, not all countries have
adopted it. For example, U.S. companies still follow U.S. generally
accepted accounting principles (U.S. GAAP) in preparing their
financial statements. In fact, the differences between IFRS and U.S.
GAAP may provide certain companies with a competitive advantage,
so understanding these differences may be important in analyzing
company performance. In addition, the IASB and the FASB are
working together to converge their standards as appropriate.
Accordingly, we have included a Global Accounting Insights
section at the end of selected chapters, to highlight the important
differences that remain between IFRS and U.S. GAAP, as well as the
ongoing joint convergence efforts to resolve them. As a result,
students truly gain a global accounting education by studying this
textbook.

Intermediate Accounting Works

Intermediate Accounting, Sixteenth Edition (based on U.S. GAAP) is
the market-leading textbook in providing the tools needed to
understand what U.S. GAAP is and how it is applied in practice. With
this IFRS Third Edition, we strive to continue to provide the material
needed to understand this subject area using IFRS. The book is
comprehensive and up-to-date, and provides the instructor with
flexibility in the topics to cover. We also include proven pedagogical
tools, designed to help students learn more effectively and to
answer the changing needs of this course.
We are excited about Intermediate Accounting, IFRS Third Edition.
We believe it meets an important objective of providing useful
information to educators and students interested in learning about
IFRS. Suggestions and comments from users of this textbook will be
appreciated. Please feel free to e-mail any one of us at
[email protected].
Donald E. Kieso
Somonauk, Illinois

Jerry J. Weygandt
Madison, Wisconsin

Terry D. Warfield
Madison, Wisconsin
Author Commitment

DON KIESO Donald E. Kieso, PhD, CPA, received his bachelor's

degree from Aurora University and his doctorate in accounting from
the University of Illinois. He has served as chairman of the
Department of Accountancy and is currently the KPMG Emeritus
Professor of Accountancy at Northern Illinois University. He has
public accounting experience with Price Waterhouse & Co. (San
Francisco and Chicago) and Arthur Andersen & Co. (Chicago) and
research experience with the Research Division of the American
Institute of Certified Public Accountants (New York). He has done
post-doctorate work as a Visiting Scholar at the University of
California at Berkeley and is a recipient of NIU's Teaching Excellence
Award and four Golden Apple Teaching Awards. Professor Kieso is
the author of other accounting and business books and is a member
of the American Accounting Association, the American Institute of
Certified Public Accountants, and the Illinois CPA Society. He has
served as a member of the Board of Directors of the Illinois CPA
Society, then AACSB's Accounting Accreditation Committees, the
State of Illinois Comptroller's Commission, as Secretary-Treasurer of
the Federation of Schools of Accountancy, and as Secretary-
Treasurer of the American Accounting Association. Professor Kieso is
currently serving on the Board of Trustees and Executive Committee
of Aurora University, as a member of the Board of Directors of
Kishwaukee Community Hospital, and as Treasurer and Director of
Valley West Community Hospital. From 1989 to 1993, he served as a
charter member of the National Accounting Education Change
Commission. He is the recipient of the Outstanding Accounting
Educator Award from the Illinois CPA Society, the FSA's Joseph A.
Silvoso Award of Merit, the NIU Foundation's Humanitarian Award
for Service to Higher Education, a Distinguished Service Award from
the Illinois CPA Society, and in 2003 an honorary doctorate from
Aurora University.
JERRY WEYGANDT Jerry J. Weygandt, PhD, CPA, is Arthur
Andersen Alumni Emeritus Professor of Accounting at the University
of Wisconsin—Madison. He holds a Ph.D. in accounting from the
University of Illinois. Articles by Professor Weygandt have appeared
in The Accounting Review, Journal of Accounting Research,
Accounting Horizons, Journal of Accountancy, and other academic
and professional journals. These articles have examined such
financial reporting issues as accounting for price-level adjustments,
pensions, convertible securities, stock option contracts, and interim
reports. Professor Weygandt is author of other accounting and
financial reporting books and is a member of the American
Accounting Association, the American Institute of Certified Public
Accountants, and the Wisconsin Society of Certified Public
Accountants. He has served on numerous committees of the
American Accounting Association and as a member of the editorial
board of the Accounting Review; he also has served as President and
Secretary-Treasurer of the American Accounting Association. In
addition, he has been actively involved with the American Institute
of Certified Public Accountants and has been a member of the
Accounting Standards Executive Committee (AcSEC) of that
organization. He has served on the FASB task force that examined
the reporting issues related to accounting for income taxes and
served as a trustee of the Financial Accounting Foundation.
Professor Weygandt has received the Chancellor's Award for
Excellence in Teaching and the Beta Gamma Sigma Dean's Teaching
Award. He is on the board of directors of M & I Bank of Southern
Wisconsin. He is the recipient of the Wisconsin Institute of CPA's
Outstanding Educator's Award and the Lifetime Achievement Award.
In 2001, he received the American Accounting Association's
Outstanding Educator Award.
TERRY WARFIELD Terry D. Warfield, PhD, is the PwC Professor in
Accounting at the University of Wisconsin—Madison. He received a
B.S. and M.B.A. from Indiana University and a Ph.D. in accounting
from the University of Iowa. Professor Warfield's area of expertise is
financial reporting, and prior to his academic career, he worked for
five years in the banking industry. He served as the Academic
Accounting Fellow in the Office of the Chief Accountant at the U.S.
Securities and Exchange Commission in Washington, D.C. from
1995–1996. Professor Warfield's primary research interests concern
financial accounting standards and disclosure policies. He has
published scholarly articles in The Accounting Review, Journal of
Accounting and Economics, Research in Accounting Regulation, and
Accounting Horizons, and he has served on the editorial boards of
The Accounting Review, Accounting Horizons, and Issues in
Accounting Education. He has served as president of the Financial
Accounting and Reporting Section, the Financial Accounting
Standards Committee of the American Accounting Association (Chair
1995–1996), and on the AAA-FASB Research Conference Committee.
He also served on the Financial Accounting Standards Advisory
Council of the Financial Accounting Standards Board, and he
currently serves as a trustee of the Financial Accounting Foundation.
Professor Warfield has received teaching awards at both the
University of Iowa and the University of Wisconsin, and he was
named to the Teaching Academy at the University of Wisconsin in
1995. Professor Warfield has developed and published several case
studies based on his research for use in accounting classes. These
cases have been selected for the AICPA Professor-Practitioner Case
Development Program and have been published in Issues in
Accounting Education.
What's New?

This IFRS Third Edition expands our emphasis on student learning

and improves upon a teaching and learning package that instructors
and students have rated the highest in customer satisfaction. Based
on extensive reviews, focus groups, and interactions with other
intermediate accounting instructors and students, we have
developed a number of new pedagogical features and content
changes, designed both to help students learn more effectively and
to answer the changing needs of the course.

Wiley Engage

Wiley Engage for Intermediate Accounting: IFRS Third Edition is an

innovative, dynamic online environment—designed to help you
administer your course in a personalized way. Utilizing Wiley
Engage in your course provides you with the following tools and
resources to create and manage effective activities and assessment
strategies:

Complete online version of the textbook for seamless integration

of all content. This content can be fully customized, curated, or
rearranged to better support your course, and local content can
be easily added, including your own assessment questions.
Review and Practice questions and solutions provide new practice
opportunities and solutions that are integrated throughout.
Solution Walkthrough Videos provide step-by-step guidance for
relevant homework problems and solutions to review important
concepts.
Additional relevant student study tools and learning resources
ensure positive learning outcomes.
Please contact your Wiley representative for details about these and
other resources, or visit our website at www.wiley.com.

Review and Practice and Solutions

New practice opportunities with solutions are integrated throughout

the textbook and the Wiley Engage course. Each textbook chapter
now provides students with a Review and Practice section that
includes learning objective summaries, a key term listing, and a
practice problem with solution.

Streamlined Learning Objectives and Design

Each chapter now offers a more focused approach within each

chapter and a design that improves compatibility across all media.

Authoritative Literature References

Now placed near the end of each chapter, the Authoritative

Literature References include a full citation as well as a practice
Research Case.

Major Content Revisions

In response to the changing environment, we have significantly

revised several chapters.
Chapter 2: Conceptual Framework for Financial Reporting

Amendments to current IASB Conceptual Framework are

expected later in 2017, so a revised chapter will likely be
available early in 2018 (new Evolving Issue discusses the IASB's
exposure draft on its Conceptual Framework).

Chapter 5: Balance Sheet and Statement of Cash Flows

Opening story reflects update on IASB financial statement

project.
 New discussion of IBM's financial flexibility within the “What Do
the Numbers Mean?” box on the importance of cash flow
information for investors.

Chapter 7: Cash and Receivables

Thoroughly updated discussion of recognition and valuation of

accounts receivable, per latest IASB standards, including deleting
percentage-of-sales approach.

Chapter 8: Valuation of Inventories: A Cost-Basis Approach

Updated discussion on ownership of goods and costs to include

in inventory, per recent IASB standard on revenue.

Chapter 13: Current Liabilities and Contingencies

New examples and updated discussion of warranties and

consideration payable, per latest IASB standard on revenue.

Chapter 17: Investments

Discussion updated throughout to reflect IFRS 9 ruling for

accounting for investments, including the Fair Value Hedge
section in Appendix 17A.

Chapter 18: Revenue Recognition

Right of Return section completely rewritten as Sales Returns and

Allowances, with more explanations and examples, per new IASB
standard.

Chapter 21: Accounting for Leases

Entire chapter substantially revised per latest standard.

See the following for a complete list of content revisions by chapter.

Content Changes by Chapter

Chapter 1 Financial Reporting and Accounting Standards

Updated discussion on convergence efforts between IFRS and

U.S. GAAP.
New “What Do the Numbers Mean?” (WDNM) box on how each
country's culture and customs impact convergence efforts.

Chapter 2 Conceptual Framework for Financial Reporting

Amendments to current IASB Conceptual Framework are

expected later in 2017, so a revised chapter will likely be
available early in 2018 (new Evolving Issue discusses the IASB's
exposure draft on its Conceptual Framework).
New WDNM box on how the use of unconventional financial
terms in statements can mislead investors.

Chapter 3 The Accounting Information System

Updated discussion to reflect IFRS on revenue recognition.

New section on the chart of accounts, as well as increased
explanation and graphics of the recording process.

Chapter 5 Balance Sheet and Statement of Cash Flows

Revised opening story to reflect the update on IASB financial

statement project.
New discussion of IBM's financial flexibility within WDNM box on
the importance of cash flow information for investors.
Chapter 6 Accounting and the Time Value of Money

Changed interest rates on many of the in-chapter examples to

reflect more realistic data.
Deleted outdated WDNM boxes.

Chapter 7 Cash and Receivables

Updated WDNM box on where companies park their cash

Thoroughly updated discussion of recognition and valuation of
accounts receivable, per latest IASB standards, including deleting
percentage-of-sales approach.
Deleted Appendix , Impairments of Receivables.

Chapter 8 Valuation of Inventories: A Cost-Basis Approach

Updated discussion on ownership of goods and costs to include

in inventory, per recent IASB standard.
Inventory errors discussion moved to the end of chapter, for
improved flow of discussion.
New WDNM box on operating on lean inventory levels.

Chapter 10 Acquisition and Disposition of Property, Plant,

and Equipment

Updated opening story on importance and capital expenditures

(capex) of property, plant, and equipment to many companies.

Chapter 11 Depreciation, Impairments, and Depletion

Updated opening story on technical and environmental issues

affecting recognition of impaired assets.
Chapter 12 Intangible Assets

New WDNM boxes on how companies protect their intangible

assets and the many patent battles between companies.
Moved up the “Presentation of Intangible Assets” section within
chapter for improved flow of topics.

Chapter 13 Current Liabilities and Contingencies

New examples and updated discussion of warranties and

consideration payable, per latest IASB standard on revenue.
New WDNM box, on how an increasing liability such as unearned
revenues can sometimes provide a positive signal about a
company's sales and profitability.

Chapter 14 Non-Current Liabilities

Deleted outdated WDNM box on correlations between bond and

equity markets.

Chapter 15 Equity

Moved up discussion of preference shares for improved flow of

discussion.
Updated WDNM box for the recent trends on dividend payouts

Chapter 16 Dilutive Securities and Earnings per Share

Updated opening story, on increased use of restricted shares

versus share options.
Revised WDNM box on convertible bonds, to include most recent
information and trends.
Updated discussion and added illustration on share-based
compensation plans.
Chapter 17 Investments

Discussion updated throughout to reflect the updated IFRS 9 for

accounting for investments, including the Fair Value Hedge
section in Appendix 17A.
New WDNM boxes on (1) how mutual funds assign a current
value to private technology companies, (2) concerns over
accounting rules that delay recognition of losses, and (3) the
expanding global derivatives market.

Chapter 18 Revenue Recognition

New section on extended example of the basic five-step revenue

recognition model, to give students a better
understanding/overview before more advanced issues are
discussed.
Right of Return section completely rewritten as Sales Returns and
Allowances, with more explanations and examples, per new IASB
standard.
End of chapter material includes many new Brief Exercises,
Exercises, and Problems, to reflect new IASB standard and
terminology.

Chapter 19 Accounting for Income Taxes

New section and illustrations on financial statement effects of

future taxable amounts and deferred taxes.
Completely revised the Financial Statement Presentation section,
including new material on note disclosure.

Chapter 20 Accounting for Pensions and Postretirement

Benefits

Updated the WDNM boxes on defined contribution plans and

overall financial health of pension plans for most recent
 information.

Chapter 21 Accounting for Leases

Entire chapter substantially revised per latest standard.

Chapter 22 Accounting Changes and Error Analysis

New WDNM box on whether changes for accounting estimates

are motivated by attempt to provide more useful information or
to make financial results look better.
Motivations for Change of Accounting Method section now a
WDNM box.

Chapter 23 Statement of Cash Flows

Updated Evolving Issue box, for most recent research on

decision-usefulness of direct versus indirect methods for
preparing the statement of cash flows.
Expanded footnote on reporting of significant non-cash
transactions as they can significantly affect analysts' assessments
of capital expenditures and free cash flow.

Chapter 24 Full Disclosure in Financial Reporting

Updated opening story on most recent IASB actions regarding

financial disclosure.
New Evolving Issue box on pros and cons of short-term interim
reporting.
Key Learning Features

This edition continues to provide numerous key learning aids to help

you master the textbook material and prepare you for a successful
career.

Chapter Preview
The Chapter Preview summarizes the major issues discussed in the
chapter, and provides students with a visual outline of the key topics.

Underlying Concepts
The Underlying Concepts highlight and explain major conceptual
topics throughout chapter.
What Do the Numbers Mean?
The “What Do the Numbers Mean?” boxes further students'
understanding of key concepts with practical, real-world examples.

Evolving issue
The Evolving Issue feature introduces and discusses a current topic
in the accounting industry in which the profession may be
encountering controversy or nearing resolution. The feature shows
how the key standard-setting organizations make decisions to adjust
to the changing global business environment.

Review and Practice

NEW Review and Practice section includes Key Terms Review,
Learning Objectives Review, and a Practice Problem with Solution. In
addition, multiple-choice questions with solutions, review exercises
with solutions, and a full glossary of all key terms are available
online.
Using Your Judgment
The Using Your Judgment section provides students with real-world
homework problems covering topics such as financial reporting and
financial statement analysis.

Bridge to the Profession

NEW to this edition, this section now includes Authoritative
Literature References and a Research Case, all designed to refer
Another Random Scribd Document
with Unrelated Content
famous, for by adaptation aud translation the}' were produced
throughout the world. A collection of his celebrated "Couplets" was
produced under the title "Berliner Leierkasten" (3 vols., Berlin, 1857;
5th ed., 1862; new series, 1863 and 1866), while a number of his
farces were issued as "Berliner Volksbiihne " (4 vols., ib. 1864) and
"Lustige Werke " (3 parts, ib. 1870). Just as Kalisch was entering
upon the successful phase of his dramatic career he made another
fortunate bid for fame by establishing (1848) the celebrated
humorous sheet, "Kladderadatsch," the publication of which was
suggested during his work on the little paper issued by aud for the
members of the ■'Rutli," a club composed of humorists. The
wellknown "Milller Vind Schulze " couple, which havebecome
proverbial among Germans throughout the world, and " Karlchen
Miessnick " are among the best of his contributions to the "
Kladderadatsch." In its early history he had many strange
experiences as its editor. He was prosecuted ; the paper was
prohibited ; several times he had to fly to Leipsic, Dessau, or
Neustadl, and yet it survived. Later he shared the editorial work with
Ernest Dohm. In 1852 he embraced Christianity in order that he
might marry a lady of that faith. Bibliography: Max Rinc. David
Kaliyeh, Berlin. 1S73; Meiiern Kiniccrsatiims-Lexiknn; Kiii-sclnier.
David Kalifcii, in Allgemeine Deutsche Biowaphic, xv. 23-24. s. M. Co.
KALISCH, ISIDOB : American rabbi and author; born Nov. 15, 1816,
at Krotoschin; died May 11, 1886, at Newark, N. J. ; studied
theology, philoso])liy, and philology at the universities of Berlin,
Breslau, aud Prague. In consequence of giving public expression to
his too liberal views, in poems and articles, he was compelled to
leave Germany, and after staying for a sliort time in London he went
to the United States (New York, 1849).
 Ealisch KaUscber THK .IKWISH EXCVCI-OI'EDl.V 420 Kiilisch
occupied rabl)iii!ilfSiitClfVfliiiul,01iio(Tiferctli Israel): Citiciiinati, Ohio
(Aliiihath Acliim); Mihvaiiki'c, Wis. (B'm- Jcsluiniii) ; Iiulianapolis, Iiul.
; Leavc'iiwoitli, Kaasas; Ddmit, Midi. (Beth El): Newarii, N. J. (B'liai
Abialiam): ami >iashville. Teiiii. (Oliavai Shalom). Jle leetiiivd
freHueiiUy, espeeially after 1875, when he had retired from the
iniiiislry. He wrote a number of essays, monographs, discourses, and
clisqiiisitions. In Leeser's "(-)ccidcnt " (1851-r):i) he iiublished a
scries of "Exesetieal Lectures on tiie Bible": in the Ciiieinnali
"Israelite" (lS.j4-5.j), "Contributions to I'hilosophieal Literature." The
Londou "Jewish i;hroniele," the "Jildisches Litcratur-Blatt " of
.Magdeburg, the Vienna monthly "Beth Talmud," and other
periodicals, published articles from his pen. Kalisch's fiist work, "
Wegwciser fi'ir Uationelle Forschungen in den Biblisclien iScliriflen"
(Cleveland, Ohio, 1853), was translated into English by M. Mayer
under the title "A Guide for Kational Enquiries into the Biblical
Writings" (Cincinnati, 1H57); "I)i(! Tone des Morgcnlandcs," a
collection of his German poems, appeared at Detroit in ISO.T; iu
1868 he i)roduced an English tran.slatiou of Lessing's "Nathan der
Weise": in 18T7 an English translation of the"Sefer Yezirah," with
preface, notes, glossary, and a" Sketch of the Talmud" : in 1881 lie
translated into English S. Munk's "Philosophic et Ecrivains
Philosophcs des Juifs." His last work was a translation into English of
"Ila-Tappual.i," a treatise on the immortality of the soul, supposed to
be by Aristotle. He translated frfim the Hebrew "The Book of
Antioclius" also, and a " Discourse on the Advantages of the Mosaic
Law " (delivered in 1267 before King Jacob at Saragossal Kalisch was
one of the leading spirits of the rabbinical conference held at
Cleveland in 1855, and one of the editors of the "Minhag America"
prayer-book. Bibliography: In yTemnriain Rrv. Dr. /.fidur Kalixvli.
Newark. N. .1.. IKsi;-. sti'inschnt'iili-r, Hchr. Ueben. p. 2ij». A. S.
Man. KALISCH, LTJDWIG: German novelist : born Sept. 7, 1S14, at
I.issa: died March 3, 1882, at Paris. When only twelve years of age
he left his home and became successively jiedler, merchant, and
teacher. He saved enough money to cany liiin through matriculation
and the study of medicine and, later, languages and literature in
Heidelberg and Munich. Settling in Mayence in 1843, he became
editor of the " Narrhalla " (184:^-46). A jiarticipant in the revolution
of 1848-49. he was forced to leave Germany. He went to Paris, in
1850 to London, and from IS.'il onward lived iu Paris. Kalisch's forte
was the humorous ballad. Many of his writings appeared in the
feuilletons of the newspapers and in magazines. Of those published
separately may be mentioned : " Das Buch der Narrheit," Mayence,
1845: "Schlagschatten," ih. 1845; "Poetische Erzahlungen," ili. 1845;
"Shrajinels," Frankfort-ou-tlie-Main, 1849; "Paris und London," ib.
1851; "Heitere Stunden." Berlin, 1872: "Bilderaus Meiner
Knabenzeit," Leipsic, 1872; "Gebunden und llngebunden," Munich.
1876: "Pariser Leben," Mayence, 1881, 2d ed. 1882. BiHLiooRAPHY :
Meiffr^ KnuversatiAHis-Leriknii. 8. F. T. H. KALISCH, MARCUS M. :
Hebraist and Uible conimeutator ; born atTreiXow, Ponierania, May
16, 1838; died in Derbyshire, England, Aug. 24, 1885. He was
educated at Berlin Univcrsit}', where he .studied classics, philology,
and the Semitic languages, and at the Kabbinicai College of Beilin. In
1848 he obtained degrees at Berlin and at Halle, and in the same
year took part in the European struggle for freedom that resulted in
theemeute of 1848. Going to Euglanil, Kalisch contributed to the
periodicals of Great Britain and the Continent, and delivered lectures
on secular and archeological t-173. .7. G. L. KALISCH, MOSES BEN
BENJAMIN ■WOLF MESERITZ : Polish physician of the sev enteenth
century. He was the author of: "Yerushat Mosheli " (2 vols.,
Frankfort-on-the-Main and Wilmersdorf, 1677), a medical work in
Jud.eoGerman describing remedies for various diseases:
The text on this page is estimated to be only 29.56%
accurate

421 THE JEWISH ENCYCLOPEDIA Kali sell Kaiiscuer and ••

Yannii ^Idshi'li " (Amslcnhini, 167!l. and fivqueutly icprinti'd).
Bibliourapiiy: Steiiisclimlder, Cat. Uixll. ml. 1779; Benjaoob. Ozfir lia-
^ffnrim, \ . :^Ji). II. H.' I. Bli. KALISCH, PAUL: Gmuan singer; liorn
at Bcilin Nov. G. l^i.j.'); son of David KAi.isni. founder of 1 he '■
KUidderadatscli. " Kalist u was destined for an areliitect's career, but
at a i;atliering at the home of Ids I.rother-iu-law Paul Lindau, wliere
Kalisch sang ii few selections from Schube-t and Wagner, his voice so
impressed PoUini and ii '"Una Patti that they urged him to go on the
sta. •>. Shortly afterward Kalisch went to Italy to st '.y under Leoni
and Laniperti, and he made his d^biit at V^trese in 1880 as Edyardo
in "Lucia di Lammenr.oor." After a most successful tour through Italy
and Spain lie sang in 1883 at the royal operas at JUinieh, Berlin, and
Vienna, and at the Stadt theaters of Hamburg, Leipsic, and Cologne.
He stayed a short time in Germany, and then together with Lily
Lelunann, whoi i Ik' later married, went to London, where he sang in
"Tristan and Isolde" at Her Majesty's Theatre. From England Kalisch
went to the United States, where lie spent si.v winter seasons: four
seasons at the Metropolitan Opera House, New York, while for t^vo
seasons he toured the country together with Anton Seidl, singing in
many of Wagner's operas. Upon his return to Europe he again
toured Germany, and also sang at Vienna, Budapest, Paris, and
London; but he achieved his greatest success at the Wiesbadener
Festspiele, where he sang before the royal family. He was made "
Kammersanger " by Duke Ernst of Saxe-Coburg. Kalisch's most
successful roles are The Prophet, Elenziir, Othelln, Siegmund,
Siegfried, T(innhaiisei\ and Trixtmi. Kalisch again appeared in
"Tristan" at Paris and Cologne in 1901. BiBLiOGRAPHV: Eisetiberg,
Biog. Lrx. s. I. G. D. KALISCHER, JEHIEL MICHAEL BEN AKYEH :
Polisli rahhi of the .seveuteenlii century ; died in 1713 at an
ailvanced age. The name " Kalischer " indicates either that he was
born in Kalisch, Poland, or that he acted as rabbi there. He was the
author of: " Sha'are Ziyyon " (Prague, 1657). being the first and only
published part of his ethical work entitled "Sha'are Hokmah"; -
'Sha'are Shamayim" (ib. 1675), miscellaneous sermons and novella?.
K.alischer included in the latter work novelbc of his father and
grandfather, and of his uncle Samuel Edels. BiBLiOfiRAPHV: Aziilai.
Sliem ha-Gedolim. ii., s.v. Sha'are Shatnatiini; Fiienn, Kein'fu't
Yi»rae1, p. 526; Furst, Bihl. Jitd. ii. lUl: Steinschueider, Vat. Bndl. col.
1272. s. s. M. Set,. KALISCHER, JTJDAH LOB BEN MOSES : German
Talmudist : died A]iril 18, isii, at l.issa, where he was dayyan.
Kalischer was the head of the yeshibali of Lissa for more than fifty j-
ears, during which time he had a great number of pupils. He wrote
"Ha-Vad ha-Hazakah " (Breslau, 1820). novelliie on the laws of
Hazakah. BlBLiofiRAPHY : Fuenn. Kencsct I'israef, p. 419;
Steinschneider. Cat. Bmll. lol. 1334. s. K. M. Sei,. KALISCHER,
SOLOMON: Gernian composer, liianist, and jihysirisl ; born Oct. 8,
1845, at Thorn. West Prussia, ile studied at tlie Jewish Theological
Seminary of Breslau and the universities of Breslau and Berlin (Ph.D.
1808, his dissertation being "Do Aristotelis Hhetoricis et Ethicis
Nicomacha-is ct in (Juo et Cur Inter Se quum ('ougruant turn
Ditferanl." awarded a prize by the philosophical faculty of the
University of Berlin). After acting as tutor for a year at Amsterdam
he returned to Berlin to study physics and chcmistrj'. lu 1876 he
established himself as pnvat-doceut at theBauakademie of Berlin,
subsequently connecting himself in the .same capacity with the
Tcchnische Hochschule at Charlottenburg, at which institution lie was
appointed lecturcr(1894)and professor (1896) of physics. Hehas
edited Goethe's scientific works, with notes and introduction (ed. G.
Hempel, vols, x.x-xiii.xxxvi., 1877-79); translated Farailay's"
Experimental Researches in Electricity " into German (3 vols. 1889-
91) ; and has published many essays on physics, chemistry, and
electricity in scientific periodicals. He wrote also"Teleologieund
Darwinistnus"(1878); ■'Die Farbenblindheit" (1879). etc. ; and
contributed tlie chapter on "Goethe als Natiirfor.scher" to
Bielschowsky's "Goethe-Bibliographie " (ii. 412-460, .Muiiicli, 1904K
8. KALISCHER, ZEBI HIRSCH : German rabbi anil icp|uiii/.tr : born
Maieh 24, 17'J5. at Lissa, Posen ; died Oct. 16. 1874. at Thorn, on
the Vistula. Destined for the rabbinate, he received his Talmudie
education from Jacob of Lissa and Akiba Eger of Posen. After his
marriage he left Lissa and settled in Thorn, where he spent the rest
of his life. Here he took an active interest in the affairs of the Jewish
community, and for more than forty years held the office of "
Ralibinatsverweser" (acting rabbi). Disinterestedness was a
prominent feature of his character; he refused to accept any
remuneration for his services, his wife, by means of a small
business, jiroviiling their meager subsistence. In liis youth he wrote
"Ebeu Bohan," conimentaiy on several juridical themes of the
Shull.ian 'Aruk, Hoshen Mishpat (Krotoschin, 1842), and "Sefcr
Moznayimla-Mishpat,'' commentary, in three parts, on the whole
Hoshen Mishpat (parts i. and ii., Krotoschin and Konigsberg, 18.55;
part iii. still in manuscript). He also wrote: glosses on Shulhan "Aruk,
Y'oreh De'ah, published iu the new Wilna edition of that work; ''Sefer
ha-Berit," commentary on the Pentateuch ; " Sefer Yezi'at Mizrayim,"
comraentarv on the Pesah Haggadah ; " Hiddiishim " on several
Talmudical treatises; etc. He also contributed largely to Hebrew
magazines, as "Ha-Maggid," "Zij'yon," "Ha-'Ibri," and "Ha-Lebanon."
Inclined to philosophical speculation, Kalischer Zftii Hirsch Kalischer.
 Kalischer Kallir THE JEWISH ENCYCLOPEDIA 422 stvidieil
the systems of medieval and modern Jewish and Christian
pliilosophcrs, one result beins; liis "Sefer Enuinah Yesliarsih." an
inquiry into Jewish I>hiloso]iliy and dogma (2 vols., Krotoschin.
1843, 1871): an appendix to vol. i. contains a commentary
(incomplete) on Job and Ecclesiastes. In the midst of his manj'
activities, however, his thoughts centered on one idea — the
colonization of Palestine Palestine, in order thereby to i)rovide
Coloniza- a home for the homeless Eastern Jews tion. and transform
the many Jewish beggars in the Holy Land into a useful agrieidtiiral
population. He proposed to collect money for this purpose from Jews
in all countries; to buy and cidtivate land in Palestine; to found an
agricultural school, eithcT in Palestine itself or in France; and to form
a Jewish military guard for the security of the colonies. He thought
the time especially favorable for the carrying out of this idea, as the
sympathy of men like Cremieux, Jloutefiore, Kotlischild, and Albert
Colin rendered the Jews politically influential. To these and similar
Zionist ideals he gave expression in his " Derishat Ziy.von " (Lyck.
18G2), containing three theses: (1) the salvation of the Jews,
promised by the Prophets, can come about only in a natural way —
by self-help : (2) colonization in Palestine; (3) admissibility of the
observance of sacrifices in Palestine at the present day. The
appendix contains an invitation to the reader to become a member
of the colonization societies of Palestine. This book made a verv
great impression, especially in the East. It was translated into
German by Poper (Thorn, I860), and a second Hebrew edition was
issued bj- N. Friedland (('6. 1866), Kalischer himself traveled with
indefatigable zeal to different German cities for the purpose of
establishing colonization societies. It was his influence that caused
I.Iayyim Lurie, in Frankfort on-the-^Iaiu in 1861, to form the first
society of this kind, and this was followed b}" others. Owing to
Kali.scher"s agitation, the Alliance Israelite Universelle founded the
Palestinian colon}' mikweh Yisrael (see Agrtcri.TiTtAi. Colonies), the
rabbinate of which was offered to him, but he was too old to accept
it. Although all these endeavors were not attended with immediate
success, Kalischer never lost hope. By exerting a strong influence
upon his contemporaries, including such prominent men as Heinrich
Griitz, Moses Hess (see "Rom und Jerusalem," pp. 117 et scq.), and
others, he is considered to have been one of the most important of
those who prepared the way for the foundation of modern Zionism.
ButLiOfiRAPHT: Allg. Zeit. ilex Jwl. 1S74, p. "57: JlMisclier
VulhihaUnder, pp. I4:! el .■
 423 THE JEWISH EXCYCLOPEDIA Kallscher Kallir the same
evening. The city was placed under martial law, and was eondeniued
to pay damages to the amount of 81). 000 rubles, while the
surrounding villages liad to pay 40.000 rubles. Habbi Hayyim was
forced by the Jewish community to resign. The best^known rat>bis
of Kalisz have been ; Solomon Segal (IJithceut..; Judah Nissan (ITth
ceut.), author of "Bel Vehudah ": Jehlel Michael b. Aryeh (seooBd
half of 17th cent.), author of "Sha'are Uokiiiah " il'rague. li»7),0H
reliffious ethios, auU of " Sha'are Shaiuayitn."' a eolleiliou of
sermons, in two parts (part i., ib.. liiTo): Moses h. Benjamin Wolf
Kofe, author of " Yerushat .Mosheh " IFraukfort-on-the-Main, ItiTTi,
and of " Yariui Mosheh " (Amsterdam, l(j79); both books contain
niedieal pieseripiions and " se.Lrulot " written in JudivoGerman
(Benjaeoli. "(izar lia-Sefariin," p. 330); Abraham Abele Gumbiner ;
Eleazar Lazar (second half of ISth cent.); Abraham Abele lend of isth
cent, and Ijeginning of 19th); Elijah Rag-oler iborn at Neustadt-sug-
iud 17',14; became rablji at Ivallsz 1S4(I; died there 1819); Zebi
Hirsch Chajes (died at Lemliers Oct. 13, 183.5); Meir b. Isaac
Auerbach (born at Pobia, near Kalisz, Feb. 10, 1815; held the
rabbinate of Kalisz from IJvw to 1860, when he went to Palestine;
died at Jerusalem May 8, 1878); Hayyim Eleazar Wax (died at
Kuznitza, near Kalisz, June'30, 1889); Samson Ornstein (born 18~- ;
rabhi of Kalisz from 18SG until his death, Dec. 1, 1903). Other
prominent Jews of Kalisz were Jacob Prague, Lazarus Gutinan, Wolf
Lewi, Tobias Koppel, Elias Koppel. Meir Sachs, j\[atthias Mann,
Joseph D. Seizner, David Stein. Ezekicl Steinman, and Wolf Feankel,
the philanthropist. In 1897 the Jewish inhabitants in the city
uninbered 8,026 in a total population of 31,680; in the government,
70.907 iu a total population of 846.719. The community possesses
the usual charitable organizations, wliich are in a prosperous
condition. BiBLiOGRAPity: Ki'i/C'*')/. vol. 1., .•s.i'., St. Petersburg,
1899; tlie list of rabbis has been Kalhered from Lewinsteln, Dorot
'Otamim, Wareaw, 1899, and Benjacob, tJ2(ir ha-Sefarim, passim ;
AIW. Zeit. des Jml. 1878, pp. 458, 193. 11. R. J. D. E.— J. G. L.
KALKAR, CHRISTIAN ANBREAS HERMAN : Danish convert to
Protestantism ; born 2sov27, 1803, at Stockholm ; died at Gladsaxe,
near Copenhagen, Feb. 3, 1886. He received his early education
from his father, a rabbi, and at the schools of Copenhagen, where iu
1818 he became a student of law. In 1833 he becanii; a Protestant
and studied theolog}', pas.sing his examination in 1836. In 1833 he
received the degree of Ph.D. From 1827 to 1841 he was teacher at
(Idensee ; in 1842 he visited Spain ; and from 1844 was a minister
at Gladsaxe and Herloi. Among Kalkar's many works may be
mentioned: "Evaugelische Missionsgesch." 1857; "Gesch. der
Romisch-Katholischen Mission," 1863 (Gernian transl., Erlangen,
1867); "Die Jlission Unter den Jnden," 1868 (German transl.,
Hamburg, 1869): ■■ Gesch. derChristlichen Mission L'nterden
Heiden," 1879 (German transl., Gi'itersloh, 1879); "Israel og Kirken,"
Copenhagen, 1881. From 1871 to 1880 Kalkar was editor of the
"Theologisk Tidskrift." Bibliography: De le Roi, Judeu-Missiou, ii. 31-5
ct seq.: Meyers Konvertiations-Lexilion. s. F. T. II. KALLAH : Name of
a teachers' convention which was held in Babylonian academies,
after the beginning of the atnoi'aic period, iu the two months Adar
and Elul. The original meaning of the word is not known. It is always
written with n (n^D), as the Hebrew word for" bride": but the
manner in whicli this meaning has been connected with a convention
of teachers (Lev}', '"Neuhebr. Worterbuch," ii. 331) has not been
satisfactorily explained. Perhaps the word is merely another form of
the Aramaic iO'^3 = " totalit}-," although this word never occurs in
traditionary literature as a designation for a collection or assembly of
peoi)le. It may be connected also with the Aramaic N7v3 =
"garland," the assembly of teachers being thought of as a garland
adorning tlie academj- (comp. " Hazi ha-Goreu " and"Kerem"as
designations of the circle which the Sanhedrin formed). In Latin,
also, "corona" means "circle," "assembly." Koliut (" Aruch
Completum,"iv. 438a)hasasimilarexplanatiou, although he adds an
incorrect comparison with a Persian word. The importance of the
Kallah (referred to under another name) is extolled in the Midrash
Tauhuma (Noah, § 3): "God has appointed the two academies I
"yeshibot"] for the good of Israel. In them day and night are
devoted to the study of the Torah; aud thither come the scliolars
from all places twice a year, in Adar and Elul. and associate with one
another in discussions on the Torah." The greater the attendance at
the convention, the greater was the lenown of the acadeni}'. Hence
Abaj'e says (Ber. 6b); "The most important part of the Kallah is a
crowd." The unpleasant side of this crowd is characterized by
Abaye's colleague Raba as follows (ib. 6a); "The crowd at the Kallah
is caused by the mazzikim " (the unseen tormentiug spirits which
hover around people). There was a saying in Bab}-lonia that
wlioevcr dreamed of going into a forest woidd become president of
the Kallah (the Kallah being likened to a forest). That treatise of the
Mishnah which formed the subject of explanation and discussion at
each separate Kallah was called "the treatise of the Kallah" according
to Ta'an. 10b (see K. Hananeel in Kohut, l.c.-iv. 237b). The sentence
in question is a tanuaitic maxim, the latter part of which is: "...
among the scholars is to be counted he who is able to answer every
question concerning every halakah which he has studied"; to this the
words ifj'SS n^3 n3DD3 (■' even that referring to the treati.se of tlie
Kallah") are added on account of Babylonian conditions. In Palestine
there was no Kallah. It is true that A. Schwarz (".(ahrbucli fiir
Ji'idische Gesch. und Litteratur," 1899. ii. 102) claims that this can
not be asserted with certainty: but the sources show that the Kallah
was purely a Babylonian institution. As a matter of fact it resulted
from the circiunstance that tlie Babylonian Jews were scattered over
an unusually extensive territory, and felt the need of coming
together at stated times to study in common. See Academies in
Babylonia ; Gaon. G. W. B. KALLIR, ELEAZAR B. ELEAZAR ;
Hungarian rabbi and author; died at Koliii. Bohemia, iu 1805:
grandson of MeirEiseustadt, author of " Pauiui Me'irot." Kallir, who
was rabbi of Hechuitz aud of Kolin. wrote; (1) "Or Hadash." iu three
parts;
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Kalonymus THE JEWISH ENCYCLOPEDIxV 424 («)

commentary on the Pentateuch wliich forms a part of his
grandfather's work " Kotnot Or" (Filrlh, 1766); (A) novelhe on
Pesahim; and (r) novelhc on Kiddushin (Frankfort -on - the - Oder
and Vienna. 1766-99); (2) " Ilawwot Ya'ir Hadasli " (Prague, 1792),
sermons; (;i) "Helper Halakah." part i. (Vienna, 1838), responsa.
liini.Ior.RAPHY: Fui'nn, ICene:icl YixracI, p. 112: (ians, ?tmah Daiciil,
Supplpinent, p. 207 : Zedner, Cal. Hehr. Bonks lirit. MuK. p. 417. _ s
s. N. T. L. KALMAN VERMEISA (OF WORMS) : Po lisli rabbi; died in
Lemberic on April 28, 1560; the lirst known rabbi of that community
and one of the earliest great rabbis of Poland. Though probably a
native of Worms, as his surname suggests, he was rabbi and head of
a yeshibah in Lemberg for forty-two years, and is mentioned in
responsa and by his contempoiaries as one of the foremost
Talmudical authorities of his time. R. Joseph haKolienof Cracow,
author of "She'erit Yosef," states in that work that he submitted a
question to him and was sustained in his opinion (Responsum No. 1,
where R. Eliezerb. Manoah, his son-in-law, is also cited). One
responsum by R. Kalnian (dated looS) and another by R. Eliezer
(Xos. 15 and 16 in the responsa of R. Moses Isseui.es) contain all
that has been preserved of their writings. BiBi.iOGR.iPHY: Denibitzer,
KrIiUit Yoti. pp. 7;3-7r), Cracow, 1KS8 : Buber, Aiwhe, Shem, pp.
■Mt-'M, Cnifow, lHU,i ; Suchnstav. Mazzdict Kndciih, ii.. No. 1, iv. ISa,
Lembertr. 186.3-69. s s P. Wl. KALMANKES. See Jakff.. KALOMITI,
ABRAHAM BEN MOSES: Turkish scholar of the tifteeuth century. To
him is attributed the rationalistic commentarj' on Job found in
manuscript in the Bodleian Library (Xeubauer, "Cat. Bodl. Hebr.
MSS." No. 2243). In this commentary (fol. 57) the author quotes the
"Sefer ha-Middot," a work of his on the "Ethics" of Aristotle.
Kalomiti's claim to its authorship is, however, questioned by
Steinschneider, who suppo.ses tliat the coiumentjuy on Jfib was only
copied for Kalomiti. The surname " Kalomiti." which is the equivalent
of the n('br('W Q'yj f|X. was tiornc by several prominent Turkish
.lews. A certain David D'j;j C|X and one Samuel D';;^ r^x are highly
praised 03- Ephraim ben Gershon ha-Hofe in liis sermons.
Bibliography: stein.schneider. in Hehr. BiW. xvli. 111,13."): xi.x. ;i] ;
idem, Hrlir. Vchers. p. 219, note 807b.
 425 THE JEWISH ENCYCLOPEDIA Kalman Kalouymus Willi
Dvn NJ nn'i'Vn. bears tliL-uaiiifof Itliiul without any (itiRT iutlicatiou
as to its autliorsliip. It was triiiislatcd into Gorman liy Zuiiz ("8. P." p.
289). 3. Jekuthiel ben Moses: Liturgical poot; flourislicil at Spovcr iu
1070. He was the author of tlie rcshut TIXT to Kalir's kerobali for the
feast of New- Year. A sou of Jekuthiel uaiucd Moses of Speyer is
quoted as a higli Talmudieal authority ("Pardes," p. 48a: "Rokeah,"
p. 311 : "Pirke Rekanati." p. 189; "Maiuioniyyot," n3C. xxx. ;
"Shibbole ha-Lekct," p. 89, wliere the uame is erroneously given as
Sinihah instead of Jloses). 4. Kalonymus II. (ben Moses) : Ilalakist
and liturgical poet ; tlourislied at Lucea or at Rome about UoO. He
was consulted on ritual questions by Gershon Me'or ha-Golah ; and
twelve responsa of his are included in t lie collection compiled by
Joseph ben Samuel 'Alain Tob and published by D. Cassel under the
title "Teshubot Geoniui Kadmonim " (Nos. 106-118). Gershou Me'or
ha-Golah remarks ("Shibbole ha-Leket," i? 18) that there exists iu
rabbinical literature a confusion concerning the identity of Kalonymus
and his son Jleshullain the Great, and the saying of one is
sometimes attributed to the other. Thus Rashi quotes three
emendations in tlie Talmudical te.xt in the name of R. Meshullam
(Zeb. 4.5b), while Jacob Tam (Tos.. Men. 109b) gives them in the
name of R. Kalonymus. Kalonymus was the author of a kerobah for
feast-days ("Ma'aseh Geonim," S 172). To him probably belong the
rehitim "1ST ayo which bear the signature "Kalonymus" or
"Kalonymus the Elder." Eleazer of Worms attributes also to him thi>
piyyut irnv iripaimj^D5. Kalonymus III. (ben Meshullam) : Liturgical
poet; flourished at Jlayence about 1000. He figures in the Amnon
legend as having written the "U-Netanneh Tokef," which had been
revealed to him in a dream by the martyr Amnon of Mavence. 6.
Kalonymus ben Isaac the Elder: German balakist; lived at Speyer in
the eleventh and twelfth centuries ; father of Samuel lie-Hasid.
grandfather of Judah he-Hasid, and great-grandfather of Judah ben
Kalouymus, as the following pedigree shows: 88, 245, 290), and in
the "Ma/rcf la-Hokmah " (p. 14a), it may be inferred that he was
rabbi in Mayence, and that during the First Crus;ide (1096) he was
compelled to tiee to Speyer. He died in Dec, 1127. His body could
not be buried because of the investment of the city by Lothar, the
burial-ground lieing outside of the place. At a later time it was
interred at Mayence. BEBMOfiRAPUY: Micliael. Or hn-Haiiyim, p. 573;
Wiener, in Monat!. 16, 106: idem, Liternturgcscli. pp. Itit-lf'tii. ~'k):
l^pjstein. in MonaHm-hrift, .\Ii. 449. 9. Meshullam the Great (called
also the Roman, 'Oil B"X) : Ilalakist and liturgical poet ; flourished at
Rome or at Lucca about 976. He carried on with Gershon Me'or ba-
Golah and Simon the Great a scientific correspondence, which is
included in the "Teshubot Geonim Kadmonim" (13a), and was the
author of a commentary on Abot ("'Aruk," a.v. ifj) Kali>nvimi.s I).
Is;iiic tlii^ ICliier (d. 1126) r" Saimiel be-Hiisiil I ■ r.olile {BriiU's
"Jabrli." ix. 45) I Eleazar haDarslian (c. l:;4n) I Moses Azriel ha-
liirrshiin I I Abral]:;iii Jmlali ln'-Hasid (antlii'i- " Sefer lia-Hasuiinr'; d.
1217) I Moses Saltman I Tobiali Judali Meir (8) Kai'.nvinus (f. 1160)
Daughter = Kalonynms Moses Samuel I ("ha-Parnes") I ! Slmhah (c.
123.3) Mei'r Judah (Zunz, "Z. G." p. .53) David (r. 12()0) Meshullam
(c. I310I Kalouymus is quoted in the Tosafot (Hul. 47b), and a
responsum of his is included in the collection of responsa of !Meir of
Rothenburg (No. .501). Prom the account of Kalonymus given in the
"Mordekai " (Pes. riDD b'h i'f'nD, end), in the "Pardes" (Jig 75, njJD)-
Meshullam engaged in polemics with the Karaites. From the Bible
text he demonstrates that, contrary to their opinion, one may quit
one's house on Sabbath and have one's house liglited on the night of
Sabbath ("Semag," No. 66; "Sefer Hasi 
 Ealonymus THE JEWISH ENCYCLOPEDIA 426 dim," No.
1147). MeshuUam was a prolific liturgical poet. Of the piyj'utiin
contained in the kcroli.ih of the "Shaharit " service of the Day of
Atnnenieiit, at least twenty (possibly thirty-two) belong to him. He
wrote also: an "Abodali," rccltcil after the pra3"cr for the sj'nagogue
reader and contiiining a cursory review of Biblical history from Adam
down to Levi ; a yozer for Passover ; and two zulot. Altogether
thirty-eight piyyutim are attributed to him. Although their language
is labored, they are distinguished by their elevation of thought and
conciseness. There was another payyetan called "ileshullam the
Great." to whom probably belongs the Aramaic poetical Targuni on
the Decalogue which is generally attributed to Meshullam the Great
ben Kalonymus (comp. Landshuth, "Animude ha'Abodah." .«./■. i.
10. Meshullam ben Moses: Liturgical poet; lived at Maycuce in 1080.
He was the author of the following live piyyutim: (1) Dn -'prMi nmDN
p3D?. a yozer for a marriage Salibath, based ujiou IChron. .xxi.\-.
11-12: (2) l-mtN H^I^D TI^UD. in seven-lined strophes; (3) an
Elijah poem. ]'01S t;"N XJp; (4) an Aramaic illu.stratiou of the third
comuiandment, beginning with npK' nnriDD imTX; and (5) a
kedushshah for the Musaf service. Meshullam was among those who
killed themselves May 27, 1096, in order not to fall into the hands of
the Crusaders (Xeubauer and Stern, "Hebriiische Berichte liber die
.Judenverfolgungen," p. 6). 11. Moses I. (ben Meshullam): Liturgical
poet; lived at Rome or at Lucca about 8.j0. Two tahanunim of his are
incorporated in the Mahzor: one, beginning with 'nVlt'n 'H^X n XJN,
comprises thirty-eight lines of four words each; the other, beginning
with IjKnC" "lipo, consists of forty -si.\ lines, with a double acrostic
on the name of the author at the beginning of the line; translated
into German by Zunz ("S. P." p. 19.3). 12. Moses ben Kalonymus:
Liturgical poet; flourished at JIavence in 1020. He was the author of
TniNIIJ nCN and of a kerobah consisting of various ]30ems for the
seventh day of Passover, which used to be recited in the
congregations of Mayence. Citations from several of the kerobah
poems are given in various earlier Bible commentaries. (On the
confusion existing in the rabbinical sources concerning the identity of
the author of the "iTllXIIO riD'X, see Zunz, "Llteraturgesch." pp. 104-
108.) Bibliography: Rapoport. in Bihkure ha-^Itfim. x. Vtetseq.,
nieti^g.; -xl. 11)0; Carmoly. in Josfs ^?iHn!fn, i. 222; Luzzatto,
Gindaismii lllusirhio, p. 30; Zunz, G. V. Index; idem, Literaturue-'4.
pp. 236 ct .scr/.; 1878. pp. 2.50 ft seq.; Gratz. Gofch. V. 193;
Gudeniann, Gcy<:h. i.="" u="" ft="" scq.:="" giesehreeht.=""
kaiferzeiu="" :="" liresslau="" in="" zcitt="" fviv="" die=""
gewh.="" deljuden="" dctitfchlaiid.="" ct="" xet="" aionius.=""
ih.="" ii.="" et="" sen.:="" vogelstein="" and="" rieger=""
gench.="" dcr="" juden="" rnm="" g.="" l="" br.="" kaiionymtrs.=""
see="" beaucaire.="" kalonymus="" ben="" david="" todros=""
friiicli="" translator:="" lived="" tlie="" first="" half="" of="" the=""
fourteenth="" century.="" he="" translated="" from="" arabic=""
into="" hebrew="" under="" title="" ha-happalah="" treatise=""
a="" verroes="" against="" al-falasifah.="" translation="" is=""
preceded="" by="" an="" introduction="" rimed="" prose=""
which="" excuses="" himself="" for="" having="" undertaken=""
to="" jtropagate="" work="" written="" such="" heretic="" as=""
averroes="" alleges="" that="" arguments="" latter="" are=""
sometimes="" so="" weak="" thej-="" serve="" strengthen=""
ghazali="" attacks="" i="" moreover="" been="" urged="" his=""
friends="" give="" version="" felt="" unable="" refuse=""
although="" there="" already="" existed="" made="" isaac=""
or="" bonisaac="" njnjt.="" another="" had="" commenced=""
kalonymus.="" was="" published="" steinschneider="" catalogue=""
berlin="" library.="" has="" confounded="" many=""
bibliographers="" with="" venetian="" physician="" same=""
name="" who="" also="" translator.="" bibliofirapht="" carmoly=""
la="" france="" israititc="" p.="" steinschneider.="" cat.="" lci=""
idem="" lierlin="" hehr.="" ueheth.="" gross="" mimatsschrift.=""
renan-neubauer.="" les="" ecrivains="" juifs="" franqais=""
gershon="" german="" talmudist="" thirteenth="" contemporary=""
eleazar="" worms="" menahem="" jacob="" whom="" disputed=""
concerning="" halakic="" decision.="" controversy="" quoted=""
bj="" slordecai="" hillel="" yebamot="" ix.="" end="" haggahot=""
maimoniyyot="" hilkot="" gerushim="" xiii.="" bibliography=""
michael="" ha-hayilim="" o.="" judah="" maestro="" calo=""
italian="" born="" naples="" at="" venice="" sixteenth=""
centurj="" attained="" high="" reputation="" christian="" world=""
following="" translations="" latin="" wade="" him:="" zerahiah=""
ha-levi="" al-falasifah="" destructio="" samuel="" ibu="" tilibon=""
on="" intellect="" de="" conversione="" intellectus="" moses=""
ibn="" tibbon="" alpetragius="" astronomy="" kalonynuis=""
probably="" johannes="" regiomontanos="" still="" extant=""
manuscript="" ms.="" no.="" author="" accents="" entitled="" ba-
taamim="" supplement="" abraham="" balmes="" grammar=""
abram="" steinsclinelder="" bndl.="" col.="" uebers.="" pp.=""
stl="" mortara="" indice="" kalonyivtcts="" meir="" fidvc=""
philosopher="" translator="" aries="" died="" after=""
descendant="" prominent="" provencal="" famil="" several=""
members="" held="" positions="" among="" jews.="" father=""
each="" bore="" studied="" philosophy="" rabbinical=""
literature="" salonica="" direction="" senior="" astruc="" noves=""
solomon="" medicine="" seems="" never="" have="" practised=""
it.=""/>
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Kalonymus Kalvariya THE JEWISH ENCYCLOPEDIA 428

About 13l4Kalouj'mus settled at Avignon, where lie later bwamo
assooiatetl witli Kobert of Anjoii, who sent him, jirDvideil with
lettersof recnmiiicndaf tion, on a siicntitk' mission to Home.
Kalonynuis' learning and character gained for him the considera tion
of the Honian .lewish notaliles: and wlien his family, fiiidnig that his
sojourn at Rome was longer than had been anticipated, recalled him,
the poet Immanuel ben Solomon of liome wrote a letter to Nasi
Samuel of .Vrles. protesting in the name of the .Jewish community
of Rome against KaAt Rome. lonymus" return ("iMahberot," p. 2H).
.Vecording to Steinsehneider and Gross, Kalonymus was the poet
referred to by Immannel (ib. p. 28) as having pleaded the cause of
the Roman Jews before tlie pope at Avignon in 1321. But this
assertion needs contirmation. masmuch as the exact dates of
Kalonymus' stay in Rome can not be ascertained. Graetz and. after
him. Neubauer believe that Kalonymus went to Rome after his
sojourn in Catalonia, which was in 1322; and the fact that he does
not mention Rome in his " Eben Bohan " confirms their supposition.
In 1328 Kalonymus was in Aries, where he probably remained until
his death. the e.xact date of which is unknown. Kalonymus acquired
a high reputation both as an original writer and as a translator. He
began his literary career wlien only twenty years old. His
translations, which, with the exception of one that was printed, are
all still in manuscript, include the following (arrangeuted to Aristotle,
with the commentary thereon by Averroes. Ma'amar be-Sekel weha-
Muskal, treatise on the intellect and theintelligitile, by Al-Farabi.
Ma'amar be-Mispar ha-Hoknif>t, on the division of the sciences, by
Al-Farahi. Sefer ha-IVri ha-Xil>ra Meah Dilil)uriiu, commentary (m
tht^ KapTTo? of Ptolemy, translated from the Arabic version of Abu
Ja'far .\timail ticn Yusuf ben Ibrahim. Iggeret be-Kizzur ha-Ma'anmr
be-Moladot. short treatise on nativities, t)y .\1-Kindi. Iggeret be-
"Illot. treatise on the influence of the heavenly bodies on rain, by Al-
Kindi. The middle commentary of Averroes on physics. Sefer ha-
Hawayh weba-Hippa.sed. .Averroes' middle commentary on
generation and corruption Sefer Otot ha-Shamayim. Averroes' midrllc
commentary on meteors. Iggeret Ba'alc Hayvim. "trentise on
animals." tnuislntcrl from the twenty-tlrst treatise of the
encyclopedia of the Itrethren of Sincerity, published in I.'mT at
.Mantua, and in 1701 at Frankfort-
 429 THE JEWISH ENCYCLOPEDIA Kalonymus Kalvariya A
great number of works iiave beeu wrongly attributed to Kalonymus
ben Kalonymus. BiiiLiOGRAPHY : Zuiiz, G. S. ill. 15(l-13.');
Kayserlinj.', Lcheti Kdlntiifinus Inn Kahmiinuts, prfUxeil to Mcisefs"
(ItTiniin transl. of the Ehni Unlian: Gross, m .Vomr/.sv /inK. IMTil,
pp. 470 et fcii.: itU'ln. finllin Jnihiica. p. H ; Steinsrliiifider, in Krsrh
and limber, Kdcjic. section ii.. part '^s, pp. I(i9-1T.5; (Jratz, (icsi-h.
vii. 2t2. L Br.— G. KALTI, JOSEPH. .See Joseph b. David h.vYewam.
KALVARIYA : District town in the government of Suwalki, Rus.siau
Poland. In 1897 it had a total population of 8,420. including about
7,000 Jews. The Jewish community was established there in 1713.
asappears from a charter of privileges granted to the Jews of the
town on Aug. 8 of that year. According to Poliiganski. in his historical
notes on Kalvariya pyblished in 1857, Jewish weavers lived in the
place before it became a town and while it was still known as the
village of Traby. The present synagogue, built of stone, was
constructed in 1803. Another house of prayer, also of stone, was
built in 1865; it contains a Talmud Torah established by the widow of
Asriel Sobolevich. The communily supports a number i." charitable
institutions. Among its rabbis have been: Zebi ben Simhah haKohen,
brother of Rabbi Naphtali of Shaty ; Aaron Broda of Grodno (d.
1798); his son Lijb "(d. 1837); Isaac Slonimer, author of '• 'Emek
Yehoshua' ": LOb Shapiro Smorgoner, a pupil of Manasseh Iliyer:
jNIordecai Klaczko (called also "Mordecai Melzer"), author of "
Tekelet Mordekai " ; and Jacob ben Solomon (d. 1835), who did
much toward beautifying the synagogue. Other prominent scholars
and communal workers were; Arele Natas, ancestor of Mordecai
Aaron Ginzburg; Isaac ben Israel Laskes; Mordecai Zebi Grodzinski;
Nata Reinherz, descendant of Joel Sirkes; Menahem Efrat, brother of
David Tebele Efrat; Israel ben Jeremiah Hatner; Isaac Sterling and
Jacob Rosenthal, botii poets; Zuudel Grodzinski; Eliah ben
^Mordecai Margoliot, rabbi at Rakisliek; his son Asher; Rabbi Jacob
Wolfkovich (d. in Jerusalem) ; Nabum Rotsteiu, dayyan at Kalvariya,
and later rabbi at Simva; Isaac Rittenberg, author of "Nimukim 'al
Sefer ha-JI;dvlul." and a prolific writer for Hebrew periodicals; Isaac
ben Elihu Margoliot, author of "Ma'oz ha-Talmud"; BarRatner. author
of an introduction to and commentaries
 Kamanker Kamnial THE JEWISH EXCYCLOPEDIA 430 on
"Seder 'Olam" and of scliolia to the Palestinian Talmud; Isaae ben
Meir ^larjioliot. anllior of "liar Zalmou " ; Moses Aarou Vizanski,
author of " 'E/. ha-Da'at"; Samuel ben iN'ata Heinherz; Meir ben
Hayyim; and Isaac Freid. BniLiOHKArnv: AUlu Wili:ti.tkni Arkhivtini
Knmmixiiii, v. 2H1 : Bershiidskl, iyidnwfcic i'cvrei. p. »>; Isaai'
Klitenlu-ri.'. lyehiUat Kalvariua, In I'alkut Mn'arabi, p. St. New Y"ik.
isnt. ■ ■ H K, J. G. L. KAMANKER, MOSES MEIR : Polish
Shabbethaiau; lived at Zolkiev in the lirst lialf of the eighteenth
century. An e.xcellent Talmudist, and possessing in the higliest
degree the art of dissimulation, he was sent by the Polish
Shabbethaians as a secret emissary to Moravia. Bohemia, and
Germany, to establish relations with their sympathizers iji those
countries. Kamanker visited Prague — where he associated witli
Jonathan Eybeschiltz — and many other communities, endeavoring
everywhere to sjjread secretly Shabbethaian writings, and probably
also to collect money for the leaders of the sect. His mission .came
to an abrupt end in Frankfort-onthe-Main. Betrayed by a Polish rabbi
to whom ho had confided his schemes, Kamanker was induced by
specious promises to visit that city, where he was public!}' exposed
and put uu'der the ban by the rabbinate. Bibliography: Bet
Ychoiuitan. p. 4; David Katinna, Ehen lui-Tfi'im. I). To ; Griitz, Oc«7(.
x. 328. K. I. Bk. KAMENETZ-PODOLSK : Russian city; capital of the
government of Podolia. In 1900 it contained a population of 34,483,
about half being Jews. Among its public edifices, the numerous
Jewish institutions for charity and learning are conspicuous. During
the Cossack uprising (1648-58) the Jewish community there suffered
much from Chmiclnicki's Cossacks on the one hand, and from the
attacks of the Crimean Tatars (their main object being the extortion
of ransoms) on the other. Karaenetz-Podolsk witnessed, also, the
e.xecution of Chmiclnicki's son Yuri for his atrocious murder of a rich
Jewess, because her husband, relying upon the influence of his
friends, had refused to pay a tax imposed by him upon the Jews.
The husband effected the seizure of Y^uri and took him before the
Turkish pa.sha then governing; Yuri confessed, and was executed.
About the middle of the eighteenth century Kamenetz-Podolsk
became celebrated as the center of the furious conflict then raging
between the Talmudic Jews and the Frankists; the city was the
residence of Bishop Dembowski, who sided with the Frankists and
ordered the public burning of the Talmud, which sentence was
earned into effect in the public streets (1757). Kamenetz-Podolsk
was also the residence of the wealthy Joseph Y'ozel Gunzburg.
During the latter half of the nineteenth century many Jews
emigrated from that city to the United States, especiallj' to New
York, where they organized a number of societies; among these are
the Kamenetz Hebra Kaddisha and the Kamenetz-Podolsk and
KamenetzPodolia Krankenverein. BiBLiofiRAPHY: Litin.sky, Korat
Podolia. u. n. KAMHI. See Kimhi. M. G.\ii. KAMINER, ISAAC BEN
ABRAHAM: liussiiin iilcysician and Hebrew pnel uiiil satirist; born at
Levkiev, near Jilomir, in 1834; died at Bern, Switzerland, March 30,
1901. His parents gave him an exclusively religious education, and
caused him to marry when he was .scarcely sixteen years old. Soon
after his marriage Kaminer began to acquire secular knowledge, and
sojotu-ned for a certain time at Wilna, where lie associated with the
JI.\SKiLiM. Compelled to earn a livelihood for his family, Kaminer
returned to his native place, and after man}' struggles succeeded in
obtaining the position of Hebrew teacher at the rabbinical seminary
of Jitomir. In 1857 Kaminer, although then the father of five children,
gave up liis position, and entered the Univensity of Kiev, whence he
graduated as M.D. Forfifteen years he served as assistant to
Professor Jlering at Kiev. About 1875 Kaminer was appointed
physician at Monasterishche, government of Chernigov. A few j-ears
later he was made a member of a commission for the investigation
of the conditions of the Russian Jews, and he so displeased the
officials by his impassioned defense of his coreligionists that he was
ordered back to the government of Kiev. In 1901 Kaminer's health
broke down, and he went for medical treatment to Bern, where he
died as the result of an operation. Kaminer was an able Hebrew
writer, and an especially talented satirist; and his numerous
contributions to Hebrew periodicals became very popular. Among
these the most noteworthy were: "Baraitot de Rabbi Yizhak," a
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