How are the Talmud and Torah related?

The Talmud has two components; the Mishnah ( משנה‎, c. 200), a written compendium of Rabbinic Judaism's Oral Torah; and the Gemara ( גמרא‎, c. 500), an elucidation of the Mishnah and related Tannaitic writings that often ventures onto other subjects and expounds broadly on the Hebrew Bible.

Explanation:

answer; the above statement is (false);

the authority to tax.