When Mar Ukba was about to die, he asked to see his charity accounts. Finding gifts worth 7,000 Sijan gold denarii recorded therein, he exclaimed that the provisions were scanty and the road was long, and he forthwith distributed half of his wealth to charity. The Gemara asked how Mar Ukba could have given away so much, when Rabbi Elai taught that when the Sanhedrin sat at Usha, it ordained that if a person wishes to give liberally the person should not give more than a fifth of the person's wealth. The Gemara explained that this limitation applies only during a person's lifetime, as the person might thereby be impoverished, but the limitation does not apply to gifts at death.