A Mazel Tov is due to myself for having finished the Tractate Bava Basra earlier
today. Here are som concluding thoughts on the Talmud's largest single tractate:
The Mishnah teaches that one who wishes to become wise should engross himself in the study of the laws concerning money. The Mishnah continues to said that monetary laws is the greatest of all the branches of Torah learning, for it is like an ever-flowing spring. Rabbi Yisrael Lipschitz of Danzig (1782-1860) explains that no other branch of Torah law provides the human intellect with as wide-ranging a field for analytics and reasoning as much as civil law does; therefore, its study mentally sharpens the mind. Monetary law requires the involvement of human logic in making practical halachik decisions and drawing analogies between rules establish in precedents set by Rabbis of previous generations. Clearly, monetary laws require the most amount of mental agility, for in other situations of halacha, such as the disqualifying blemishes on a ritual sacrifices, previous rulings which are similar to a situation at hand bear no relevance to the situation at hand, and one cannot use such an established precedent. However, in cases of monetary dispute, the Judges (called a dayanim) must use halachik precedents in deciding their verdict. Furthermore, in most questions of Halacha, when in doubt, one can always act stringently as means of "playing it safe", but in situations of financial matters, one cannot simply rule stringently because a stringent ruling for one party is actually a lenient ruling for the opposing plaintiff. Therefore, in cases of money, Halacha sets certain principles in how to rule, including imposing the burden of proof on the claimant, not the defender.
Rabbi Yosef Chaim of Baghdad (1832-1909) points out the numerical value of the Aramaic word used for "money" (mammon) equals the numerical value of the Hebrew word "in-depth" (Iyun). According to this, he explains that the study of the laws of money leads to wisdom because of its in-depth nature and how every set of circumstances requires its very own in-depth investigation and analysis in order for any ruling to be justified. Since a judge of civil law must be so meticulous, the study of civil law in a Torah setting sharpens one's mind. Moreover, Rabbi Yosef Chaim says that the numerical value mammon also equals the Hebrew words for "ladder" (sulam). Accordingly, when one engaged in the study of the laws of money, one is ascending the metaphoric and/or Kabbalistic ladder which leads to a complete wisdom in the study of the living Torah. This explains the tradition, maintained by the mainstream Yeshiva world, in specifically studying Talmudic tractates that deal with monetary rules. In studying such laws, one is not only acquiring an understanding of the legal system as imposed by the Torah, but one is also slowly gaining the mental components used to eventually gain an infinite wisdom in the Holy Torah.
 Bava Basra 175b
 Tiferes Yisrael to Bava Basra, Chapter 10, §84
 Chullin 48b. This example is from Rabbi Pinchas Horowitz (1731-1805) who has a similar discussion in Panim Yafos to Exodus 22:1
 Ben Yehoyada to Bava Basra 175b