Samuel ben Nathan Ha-Levi Loew (Kelin or Kolin) (also "Lōw" or "Löw", Hebrew: שמואל בן נתן נטע הלוי קעלין; c. 1720–1806) was a Talmudist and Halakhist, best known for his work Machatzit HaShekel (Ashkenazi pronunciation, Machatzis HaShekel).
[1] Samuel had 3 sons and 3 daughters: Benjamin Ze'ev Ha-Levi (Wolf) Boskowitz (1746-1818), Jacob (c 1750-1833), Jehuda (c 1751-1800), Sara (Hinda) married Markus (Mordechai Lob) Wassertrilling of Boskovice, Esther married Bernhard Biach.
[2] His descendant in the 5th generation, Dr. Max Anton Löw, a convert to Roman Catholicism, was the attorney of the anti-Semite Francis Deckert.
[3] His works were published under the name Machatzit HaShekel as follows; these commentaries appear nowadays in most editions of the Shulchan Aruch: This article incorporates text from a publication now in the public domain: Gotthard Deutsch, S. Mannheimer (1901–1906).
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