Genesis 23:10-13

"Now Ephron was sitting in the midst of the children of Heth: and Ephron the Hittite answered Abraham in the audience of the children of Heth, even of all that went in at the gate of his city, saying, Nay, my lord, hear me; the field give I thee, and the cave that is therein, I give to thee; in the presence of the children of my people give I it thee: bury thy dead. And Abraham bowed himself down before the people of the land. And he spake unto Ephron in the audience of the people of the land, saying, But if thou wilt, I pray thee, hear me: I will give the price of the field; take it of me, and I will bury my dead there."

"This priceless account of an ancient land transaction is an unqualified marvel. Note that Ephron refers to "my people," and that the city is called "his city" (Genesis 23:10,11). Ephron must be understood as one of the city fathers. Note also that he is too shrewd to be maneuvered into selling part of a field that would have left him still liable for all the taxes. When he said, "I give it thee," both he and Abraham, as well as the whole audience, knew that a "sale," not a "gift," was under consideration. Thus far the deal is agreed upon, except the price!