(Mishnah): The only way in which Seforim differ from Tefilin and Mezuzos is that Seforim may be written in any language, but Tefilin and Mezuzos may be written only in Ashuris (Hebrew).

R. Shimon ben Gamliel says, even Seforim, they permitted writing them only in [Leshon ha'Kodesh or] Yevanis.

(Gemara): It says "va'Yhi Chol ha'Aretz Safah Echas u'Devarim Achadim." R. Lazar and R. Yochanan argued about this;

One of them said that people used to speak [all] 70 languages. The other said that they spoke the language of the Individual of the world, i.e. Leshon ha'Kodesh.

(Bar Kaparah): "Yaft Elokim l'Yefes v'Yishkon b'Ahalei Shem" - they will speak the nicest language of Yefes in the tents of [Yisrael, who come from] Shem.

"Bnei Yefes Gomer u'Magog u'Madai v'Yavan v'Suval u'Meshech v'Siras" - [descendants of] Gomer [inhabit] Germamya. Magog [dwells in] Geisiya, Madai like it connotes (in Madai), Yavan [in] Aisus, Suval in Visnayah, Meshech in Misiya.

Siras - R. Simon says [that they are in] Paras, and Rabanan say Tarka.

"Bnei Gomer Ashkenaz v'Rifas v'Sargomah" - [their descendants dwell, respectively, in] Asiya, Hadayis and Germanikiyah.

"[U]'Vnei Yavan Elishah v'Sarshish Kitim v'Dodanim" - [they dwell in] Alastarsas, Aviyah and Dardaniyah.

"Es ha'Arodi" [refer to those who dwell in] Rudis. "Es ha'Tzemari" - Chamatz. "Es ha'Chamasi" - Chamas.

(R. Lazar): "Ad Lasha" - this is until Kalarah.

(R. Yudan bar Yudan bar Shalom): ["Yaft Elokim l'Yefes"] shows that the Torah [sometimes] speaks in Targum. (In Arame'ic, Yefes means to widen. This is unlike Bar Kaparah expounded above.)

(R. Yochanan): People of Beis Guvrin speak four nice languages for the world to use - Yevani for singing, Roman for war (ha'Gaon Rav C. Kanievsky, Shlita), Sursi (Arame'ic) for lamentations, and Ivri for speaking.

Some say that even Ashuri [is nice], for writing.

Ashuri has a writing (character set), but it has no language (they speak Arame'ic). Ivri has a language, but it has no writing. [Yisrael - ha'Gaon Rav C. Kanievsky, Shlita] chose the Ashuri writing and the Ivri language;

Question: Why is it called Ashuri?

Answer #1: Its writing is Me'ushar (praiseworthy).

Answer #2 (R. Levi): It is because they took it from Ashur (Ezra wrote the Torah in it).

(Beraisa - R. Yosi): Ezra was worthy that Torah be given through him, but the generation of Moshe came first [and merited that it was given to them].

Even though Torah was not given through [Ezra], the writing and language was given through him - "u'Chsav ha'Nishtevan Kasuv Aramis u'Mesurgam Aramis" (the writing that was changed; the letters were written in Aramis letters, and the Targum was in Aramis language - Alei Tamar).

"V'Lo Chahalin Kesava l'Mikrei" (no one was able to read what the angel's hand wrote in Belshatzar's palace) - this shows that [a new writing] was given that day.

(Rav Nachman): The Torah was given in Ivri writing.

This is like R. Yosah (i.e. R. Yosi, who said that a new writing was given through Ezra).

Rebbi says, the Torah was given in Ashuris. When they sinned, it was transformed to Ra'atz (they forgot it - ha'Gaon Rav C. Kanievsky, Shlita). When they merited in the days of Ezra, it was switched to Ashuris (they remembered it) - "Gam ha'Yom Magid Mishneh Ashiv Lecha";

"V'Chasav Lo Es Mishneh ha'Torah ha'Zos Al Sefer" - a writing that will be Mishtaneh (changed).

(Beraisa - R. Shimon ben Elazar citing R. Eliezer ben Parta citing R. Lazar ha'Moda'i): The Torah was given in Ashuri writing.

What is the source? "Vavei ha'Amudim" - the Vovim of the Torah resemble hooks of pillars (like in our Ashuris writing. In Ivri writing, it is like a Y-shape. However, in Ivri of the Dead Sea scrolls, it is similar to our Vov - Leshon ha'Kodesh, by R' R. C. Klein Shlita.)

(R. Levi): The one who says that the Torah was given in Ra'atz (Ivri), the Ayin [in the Luchos] was miraculous (it is closed like our Ashuri Samech. The interior floated in place. It was not attached to the Luchos in any direction.) The one who says that the Torah was given in Ashuri, the Samech was miraculous.

(R. Yirmeyah citing R. Chiyah bar Ba, and R. Simon): The Torah of earlier [generations], their Hei was not closed, and not their Mem. However, their Samech was closed (for R. Levi said that it was miraculous. The Amora'im considered it a mere Hidur that the left leg of the Hei not reach the roof. This is like its initial form. Initially, they did not have different forms for final Men, Nun, Pei Tzadi or Chaf.)

(Beraisa - R. Shimon ben Gamliel): Even Seforim, they permitted writing them only in [Leshon ha'Kodesh or] Yevanis. They checked and found that the Torah can be translated fully only in Yevanis.

A hut dweller made up [a Targum of the Torah in] Aramis amidst Yevanis (i.e. from the translation done for Tolemy).

(R. Yirmeyah citing R. Chiyah bar Ba): Akilas (Unkelos) the convert translated the Torah in front of R. Eliezer and R. Yehoshua, and they praised him and said to him "Yafyafisa mi'Bnei Adam."

Question (R. Yudah bar Pazi citing R. Yehoshua ben Levi): Why don't we say [another difference in our Mishnah], that applies to Seforim and not to Tefilin and Mezuzos, that in Seforim we may write [one Parshah] in two columns, and in Tefilin and Mezuzos we write [it] only in one column?

Question (R. Yitzchak brei d'R. Chiyah Kesuvah): You can ask a bigger question! We may write Seforim in two parchments, and Tefilin and Mezuzos we write only in one parchment!

Question (Talmidim, to R. Mana): He should say that that [in Seforim, we may write] one Parshah in two parchments. Is this not a bigger Chidush?

Answer (R. Mana): Even Seforim we may write like this.

Implied question: (The Mishnah omitted another difference!) In Seforim [if a word was omitted, we may be] Toleh (write it between the lines), and we are not Toleh in Tefilin and Mezuzos!

Answer: (This is not a leniency of Seforim. It is only because they are normally written in big letters.) Seforim written [in small letters] like Tefilin and Mezuzos, we may not be Toleh in them. Tefilin and Mezuzos written [in big letters] like Seforim, we may be Toleh in them (Ridvaz based on the Ran; ha'Gaon Rav C. Kanievsky, Shlita).