Genesis 23:11

The field give I thee. All such transactions were made at the city gate (see Genesis 34:20; Ruth 4:1). Ephron, who was obviously one of the nobility present, and was now mentioned by name, spoke. He offered Abraham the field containing the cave, ostensibly as an outright gift. This offer follows a good Eastern custom that has been kept alive in some places to the present day. Everyone knew, of course, that this offer was not meant seriously. Ephron was unwilling to sell the cave without the field.

The reason for Ephron’s eagerness to sell the whole property and not simply part of it, lies in the Hittite laws (Nos. 46, 47), which allow a release of feudal service only if a whole field is sold, but not if it is disposed of in pieces. Hence, if Abraham had bought only the cave Ephron’s tax burden would not have been lightened, whereas Abraham’s eventual purchase of the whole property transferred Ephron’s feudal obligations to the purchaser Abraham.

I will give thee money. Recognizing in Ephron’s answer his willingness to let him have the cave if he would purchase the field containing it, Abraham bowed again in gratitude. He, of course, declined to accept Ephron’s property as a gift, but asked the price by stating his desire to pay for it.