In the enumeration of the plagues, we find that the sages disagreed (Haggadah): Rabbi Yossi HaGalili says that in Egypt they suffered ten plagues, and at the sea they suffered fifty plagues, totaling sixty plagues. Rabbi Eliezer says that in Egypt they suffered forty plagues, and at the sea they suffered two hundred plagues, totaling two hundred and forty plagues. Rabbi Akiva says that in Egypt they suffered fifty plagues, and at the sea they suffered fifty and two hundred plagues, totaling three hundred plagues.

Maran Beit HaLevi (Haggadah of Pesach from Beit HaLevi) explained, based on the dispute in Berachot (9b), whether the Israelites received silver, gold, and garments from the Egyptians against the Egyptians' will or against the Israelites' will. It states in Sanhedrin (91a) that the Egyptians argued with Gaviha ben Pesisa, claiming that the Jews should return the silver and gold taken from them upon leaving Egypt. He responded that first, they should return the wages of six hundred thousand for four hundred and thirty years, and they fled. The silver and gold were received as wages only according to the opinion that the Egyptians gave it unwillingly and the Israelites accepted it willingly. However, according to the opinion that the Israelites did not want to accept it, there is no wage payment at all.

Now it becomes clear that Rabbi Yossi HaGalili, who said that the Egyptians suffered sixty plagues in Egypt and at the sea, holds that the Israelites received the silver and gold unwillingly, implying that the Egyptians did not pay wages. Therefore, they suffered sixty plagues, corresponding to the six hundred thousand who left Egypt. Rabbi Akiva also holds that the Israelites received the plunder unwillingly, and there is no wage payment. However, he holds like the Midrash that only one in five left Egypt (Tanchuma Beshalach 1), so the total number of laborers in Egypt was three hundred thousand. Therefore, he said they suffered three hundred plagues in Egypt and at the sea. Rabbi Eliezer also holds that only one in five left Egypt. However, the six hundred thousand who left took the plunder unwillingly from the Egyptians as wages, and the two hundred and forty thousand who did not leave did not receive wages, and for them, the Egyptians suffered forty and two hundred plagues.

The Kisei David (there) added, according to his approach, that the reason the Torah did not detail all this calculation but only mentioned the ten plagues is that they were the root of the other plagues, as all of them stemmed from the letter Yud.