Babylonian amora (scholar), head of the important Jewish academy at Nehardea. His teachings, along with those of Rav (Abba Arika, head of the academy at Sura), figure prominently in the Babylonian Talmud.

What is known about Samuel's life is a combination of speculation and legend. According to one tradition he may have been a disciple of the Palestinian scholar Judah ha-Nasi, one of the compilers of the Mishna. About Samuel's accomplishments much is recorded: he was an astronomer, a physician, and an authority on civil law, and he served as a district judge. In the latter capacity he was renowned for his integrity and for his consistently fair resolutions to the disputes brought before his court. Samuel held that in civil matters the law of the state in which they reside is legally binding upon the Jews (Jew) from a religious perspective. This principle created the theoretical basis for the existence of Jews in exile throughout the Diaspora. Among his many scholarly contributions perhaps the most significant were his textual explanations of the Mishna, noted for their lucidity.