Samuel ben Nathan Ha-Levi Loew (Kelin) (also “Lōw” or “Löw”, Hebrew: שמואל בן נטע הלוי קעלין; ca. 1720–1806) was a Talmudist and Halakhist (“Authority on Jewish law”), son of "Naṭe" ha-Levi (נטע = from Nathan), born at Kolin, Bohemia. For nearly 60 years he presided over a yeshiva at Boskovice, Moravia, where he died on May 20, 1806. He had the title Av Beis Din of Boskowitz.
His works were published under the name Machatsith haShekel as follows:
- An extensive subcommentary on Abraham Abele Gombiner’s Magen Abraham on Shulhan Aruk, Oraḥ Ḥayyim (Vienna, 1807-1808; 2d ed. 1817; several times reprinted)
- A subcommentary on the Shakh on Shulchan Arukh, Yore De’a Hilkhot Niddah (Lemberg, 1858) and Hilkot Meliḥah (ib. 1860)
These commentaries appear nowadays in most editions of the Shulchan Arukh.
His son Wolf Boskowitz delivered the sermon at his funeral (Ma’amar Esther, Ofen, 1837). His descendant in the 5th generation, Dr. Max Anton Löw, a convert to Roman Catholicism, was the attorney of the anti-Semite Francis Deckert (Mittheilungen der Gesell. zur Abwehr des Antisemitismus, 1896, pp. 45, 48; 1897, pp. 190, 216; Oest. Wochenschrift, 1896, p. 65).
- By line to Machatsith haShekel on Yore De’a
- This article incorporates text from a publication now in the public domain: Gotthard Deutsch, S. Mannheimer (1901–1906). "LÖW, SAMUEL". Jewish Encyclopedia.