Similarly, some "halakhic" differences between the Sifre and the Mekhilta may be pointed out. All these points indicate that the Sifre to Deuteronomy originated in Rabbi Akiva's school; and, as several anonymous passages may be cited to express the views of Shimon bar Yochai, this midrash may with a fair degree of certainty be ascribed to him. Such anonymous passages are found in Sifre 72–74, several sections of which Makkot 17a identifies as Shimon bar Yochai's interpretations. The same appears to be the case in Sifre 94, compared with Sanhedrin 112a; ib. 103 with Kiddushin 57a; ib. 121 with Sanhedrin 46b. Sifre 166, and perhaps also 165, likewise correspond with Shimon bar Yochai's views; while in Sifre 303 the explanation of לא בערתי ממנו בטמא, and the omission of בכורים, also imply an agreement therewith.