The author dwells longest on the description of the second day of Creation, in which the "Ma'aseh Merkabah" (Ezek. i.) is described in various forms, and although this passage recalls Donolo and the Alphabet of R. Akiba, it is evidently much older, since it does not mention the "Hekalot." This description is connected with that of the creation of the seven planets and the twelve signs of the zodiac, the reference to the "maḥzors" and the "teḳufot," and the discussion of the intercalation. In the series of years (3, 6, 8, 11, 14, 17, 19 in the cycle of 19) in which the intercalation takes place the author substitutes the fifth year for the sixth. His cycle of the moon, furthermore, covers twenty-one years, at the end of which period the moon again occupies the same position in the week as at the beginning, but this can happen only once in 689,472 years, according to the common computation.
On the connection of the Pirḳe de-Rabbi Eli'ezer with the Baraita of Samuel, see Sachs in "Monatsschrift" i. 277. Manuscripts of the Pirḳe are found at Parma (No. 541), in the Vatican (No. 303; dated 1509), and in the Halberstam library. The following editions are known: Constantinople, 1518; Venice, 1548; Sabbionetta, 1568; Amsterdam, 1712; Wilna, 1837; Lemberg, 1864. A commentary upon it, by David Luria, is included in the Wilna edition, and another, by Abraham Broydé, in the Lemberg edition.
- Zunz, G. V. pp. 283 et seq.;
- Jost, Gesch. des Judenthums und Seiner Sekten, p. 35, note 2, Leipsic, 1858;
- Senior Sachs, in Kerem Ḥemed, viii. 34;
- Ueber das Gegenseitige Verhältniss, etc., in Monatsschrift, i. 277;
- Teḥiyah, Berlin, 1850, p. 14, note 5; p. 20, note 2;
- H. Kahana, in Ha-Maggid, viii. 6;
- S. Friedmann, in Rahmer's Jüd. Lit.-Blatt. viii. 30-31, 34, 37;
- M. Steinschneider, in Ha-Yonah, i. 17, Berlin, 1851;
- R. Kirchheim, in Introductio in Librum Talmudicum de Samaritanis, p. 25. Frankfort-on-the-Main, 1851;
- Meïr ha-Levi Horwitz, Mishnat Rabbi Eliezer, in Ha-Maggid, xxiii., Nos. 8-30;
- Fuenn, Keneset Yisrael, i. 321-344, Warsaw, 1886;
- Israel Luria, in Kokebe Yiẓḥaḳ, xxv. 82;
- Israel Lévi, in R. E. J. xviii. 83;
- Creizenach, in Jost's Annalen, ii. 140;
- Grätz, in Monatsschrift, 1859, p. 112, note 5;
- Bacher, Ag. Tan. i. 122-123, Strasburg, 1903.