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The Rashbatz interprets the Mishnah "Im Ain Ani Li Mi Li - if I am not for myself who will be for me", (Avos 1:14) as teaching that each person must earn merit for himself, and not be overly reliant on others, as it says in the Gemara (Yevamos 109b), a teacher whose students act laudably based on his teaching is not rewarded unless he himself acts. Similarly, the Gemara (Sotah 21a) relates the case of Hillel, who was occupied with Torah, and his brother Shevna, who was occupied with business. When Shevna suggested that they divide and share in each other's benefits, a Heavenly voice went out, quoting the possuk in Shir Hashirim (8:7), "im yiten ish es kol hone beiso b'ahava, boz yavozu lo - If a man give all the treasure of his house for love, he would be scorned", meaning, just as money can't buy love, it can't buy the merit accrued by learning Torah. But if he had proposed such an arrangement at the outset of Hillel's learning - as had Azariah to his brother Shimon, and the Nasi to R' Yochanan - there is no deed greater than that, and he would have shared equally in Hillel's reward. Likewise, the Rama (Yoreh Deah 246:1) cites this case and says that a person may make such a stipulation with his friend, provided that his friend had not already started his learning career.
In a related vein, someone once asked the Maharam Alshakar (n.101) what he thought of arrangements people made to sell their merits to each other. He answered by citing Rav Hai Gaon's response to a similar query, that such behavior was absurd. How could one hope to receive the reward for another's good deeds? Just as a man cannot become responsible for his fellow's sins, he cannot acquire the reward for his mitzvos. Certainly, one who enables others to do mitzvos, to learn or to teach others, will be rewarded on his own. But that is a far cry from bringing cash to the marketplace to try and purchase the rewards for other people's mitzvos. Such rewards are not commodities to be traded or liquid assets to be disposed of, and one who tries to purchase them will properly be scorned, as was Shevna. But such sharing arrangements as between Shimon and Azariah and between R' Yochanan and the Nasi are indeed legitimate.
The Beis Yosef (Teshuvos Avkas Rochel, n. 2) outlines the contours of such legitimate arrangements. The stipulation must be made at the beginning of the venture, and only with someone who doesn't earn enough to support himself and would have otherwise been forced to abandon his learning completely and go to work. A person so situated is permitted to give half of the reward for his learning to his friend, and to receive half of his friend's profits. He then becomes like someone who learns half the day and works half the day (as does his supporter). However, if the learner does already earn enough for his needs, he may not make such an arrangement, and one who does is considered as scorning the word of HaKadosh Baruch Hu (see Igros Moshe, Yoreh Deah, 4:37).
Likewise, when Yaakov blessed Yissachar, he said (Bereishis 49:15) "vayehi l'mas oved - and he became an indentured worker". The Meshech Chochmah explains that this refers to the "tax" Yissachar gives to Zevulun from his labor in Torah [for the financial support that Zevulun provides Yisachar], as expounded by Chazal on the verse (Devorim 33:18), "semach Zevulun b'tzeitzecha v'Yissachar b'ohalecha - rejoice Zevulun in your goings out, and Yissachar in your tents."
R' Pinchas HaLevi Horowitz (Hafla'ah on Kesuvos, n. 43), however, holds that the agreement between Yissachar and Zevulun was not an actual partnership, and that Yissachar's reward was not diminished at all because of Zevulun's support. Moreover, no talmid chacham will ever lose any of his spiritual reward via such an arrangement. Though arrogant people may think they can buy part of a scholar's reward for his Torah just as they might transact any other business, they are entirely mistaken. It is unthinkable to R' Horowitz that spiritual reward for learning is transferable. Rather, Zevulun and all others who support Torah scholars receive their own reward from Hashem for enabling Torah study, without reducing at all the reward of the scholars. Just as a flame may kindle other flames without being reduced itself, so too the reward of Torah study may benefit multiple people, without diminishing the reward of the individual who actually learns.