directly applicable in either country following the Temple's destruction in year 70. Early Rabbinic literature indicates that there once was a Jerusalem Talmud commentary on Kodashim but it has been lost to history (though in the early Twentieth Century an infamous forgery of the lost tractates was at first widely accepted before being quickly exposed). In both Talmuds, only one tractate of Tohorot (ritual purity laws) is examined, that of the menstrual laws, Niddah. The Babylonian Talmud records the opinions of the rabbis of the Ma'arava (the West, meaning Israel/Palestine) as well as of those of Babylonia, while the Jerusalem Talmud seldom cites the Babylonian rabbis. The Babylonian version also contains the opinions of more generations because of its later date of completion. For both these reasons, it is regarded as a more comprehensive collection of the opinions available. On the other hand, because of the centuries of redaction between the composition of the Jerusalem and the Babylonian Talmud, the opinions of early amoraim might be closer to their original form in the Jerusalem Talmud. The influence of the Babylonian Talmud has been far greater than that of the Yerushalmi. In the main, this is because the influence and prestige of the Jewish community of Israel steadily declined in contrast with the Babylonian community in the years after the redaction of the Talmud and continuing until the Gaonic era. Furthermore, the editing of the Babylonian Talmud was superior to that of the Jerusalem version, making it more accessible and readily usable. According to Maimonides (whose life began almost a hundred years after the end of the Gaonic era), all Jewish communities during the Gaonic era formally accepted the Babylonian Talmud as binding upon themselves, and modern Jewish practice follows the Babylonian Talmud's conclusions on all areas in which the two Talmuds conflict. Structure The structure of the Talmud follows that of the Mishnah, in which six orders (sedarim; singular: seder) of general subject matter are divided into 60 or 63 tractates (masekhtot; singular: masekhet) of more focused subject compilations, though not all tractates have Gemara. Each tractate is divided into chapters (perakim; singular: perek), 517 in total, that are both numbered according to the Hebrew alphabet and given names, usually using the first one or two words in the first mishnah. A perek may continue over several (up to tens of) pages. Each perek will contain several mishnayot. Mishnah The