NUM276 It was taught: R. Shmuel b. Nachmani said in the name of R. Yochanan: What is the intent of: "Therefore, the rulers says: "Let us come to Cheshbon"? "The rulers" -- these are the rulers over their evil inclinations. "Let us come to Cheshbon" -- Let us come and make the world's accounting ["Cheshbon" (account)], the loss [entailed by the performance] of a mitzvah against its reward; and the reward of a transgression against its loss. "be built and established" -- If you do thus, you will be built up in this world and established for the world to come. "the city of Sichon" -- If a man makes himself like a young ass ["ayir," similar to "ir," "city"], which docilely follows the cajoling talk [("sichah," intimated by "Sichon") of its driver] -- What follows thereafter? (v. 28): "For a fire will go out of Cheshbon" -- A fire will come forth from the accounters and consume the non-accounters. "A flame from the city of Sichon" -- from the city of the righteous, who are referred to as "sprouts" ["sichin," intimated by "Sichon"]. "It shall consume Ar of Moav" -- This ["Ar"] refers to one who follows his evil inclination, as a young ass ["ayir"] follows the cajoling talk [of its driver]. "The men of the eminences of Arnon" -- these are the haughty ones, as the master has said: All those of haughty spirit, in the end fall into Gehinnom (Bava Bathra 78b)