Acronym for Rabbi Samuel ben Meir. Grandson of Rashi and commentator on the Bible and Babylonian Talmud. Of the former, only his commentaries on the Torah and Ecclesiastes survive. A confirmed literalist, he states his position in his comment to Exodus 21:1 as follows: “I have not come to explain the halakhot…. Derived as they are from textual redundancies, they can partly be found in the commentaries of Rabbi Solomon, my maternal grandfather. My aim is to interpret the literal meaning of Scripture.” Northern France (ca. 1080–1174).