The first two chapters of Makos discuss, respectively, the laws of perjured witnesses and the cities of refuge for inadvertent murderers. The third and final chapter details the laws of corporal punishment administered by the courts—hence the name of the tractate: Makos, "lashes."

The final Mishnah of Makos speaks of the rewards G‑d bestows upon an individual who performs even one mitzvah, or abstains from even one transgression. After all, if one can be so severely punished for transgressing G‑d's will, how great must be the reward for obeying His will.

The tractate concludes with a fascinating story on a similar theme:

Rabbis Gamliel, Elazar ben Azariah, Joshua and Akiva were traveling. When they reached Puteoli, they heard the noise of the crowds of Rome—though they were 120 kilometers away. They all began sobbing, aside for Rabbi Akiva, who was laughing.

"Why do you laugh?" they asked.

"Why do you cry?" Rabbi Akiva rejoined.

"These Cushites who prostrate themselves and offer incense to idols sit tranquilly and contently on their land. We, on the other hand, the Holy Temple, the home that served as G‑d's footstool, went up in fire—and we should not cry?!"

"This is precisely why I laugh," Rabbi Akiva answered. "If such is the portion of those who transgress G‑d's will, how much greater will be the portion of those who perform His will!"

On another occasion these same sages were traveling up to Jerusalem. They reached Har Tzofim, from where the Temple Mount can be seen, and they rent their garments in mourning. When they reached the Temple Mount they espied a fox exiting the area where the Holy of Holies once stood. They all began sobbing, aside for Rabbi Akiva, who was laughing.

"Why do you laugh?" they asked.

"Why do you cry?" Rabbi Akiva rejoined.

"The site regarding which it is stated (Numbers 1:51), 'Any outsider who approaches shall be put to death,' and now foxes wander there—and we should not cry?!"

"This is precisely why I laugh," Rabbi Akiva answered. "For it is stated (Isaiah 8:2), 'And I will call to testify for Myself trustworthy witnesses, Uriah the priest and Zechariah the son of Jeberechiah.'

"Now, what is the association between Zechariah and Uriah—Uriah lived in the First Temple Era and Zechariah in the Second?

"But the verse links the two, implying that Zechariah's prophecy is contingent upon Uriah's. By Uriah it is stated (Micah 3:12), 'Therefore, because of you, Zion shall be plowed as a field.' Zechariah said (Zechariah 8:4), 'Old men and women shall yet sit in the streets of Jerusalem.'

"As long as Uriah's prophecy was not fulfilled, I was worried that neither will Uriah's. Now that Uriah's prophecy has been fulfilled, it is certain that Zechariah's will too."

With these words the sages responded to Rabbi Akiva:

"Akiva, you have comforted us; Akiva, you have comforted us."