She'iltot of Rav Achai Gaon, also known as Sheiltot de-Rav Ahai, or simply She'iltot (Hebrew: שאלתות), is a rabbinic halakhic work composed in the 8th century by Ahai of Shabha (variants: Aḥa of Shabha; Acha of Shabcha), during the geonic period. She'iltot is an Aramaic word, meaning "Inquiries" or "Quæstiones" (in the sense of disquisitions) and is arranged in order of the biblical pericopes, or weekly Torah readings. The She'iltot is one of the earliest rabbinic works composed after the Talmud.

According to Abraham ibn Daud, Aḥai of Shabha completed his She'iltot between the years 741 and 763 CE, a timeframe corroborated by Sherira ben Hanina in his Iggeret. It is unclear whether he compiled his work in indigenous Israel or in Lower Mesopotamia (called "Babylonia"), although it is without question that he moved from Babylonia to indigenous Israel around the time that Natroi (Natronai) Kahana, his subordinate, was made the Gaon of Babylonia in 748 CE. Some scholars conjecture that Aḥai must have written She'iltot in the Land of Israel, for the Aramaic word šˀelṯā (Jewish Palestinian Aramaic: שְאֵילְתָא‏) was employed in the sense of quæstio (the scientific investigation of a matter) only by the Jews of Israel. These argue that Sheilta is of Hebrew origin, as is shown by the words buṣina and bisha, which accompany it. Samuel Mendelsohn wrote extensively about the explanation of this term.

Others seek to prove a Palestinian influence in Aḥai's work by his frequent use of the Jerusalem Talmud and of Hebrew Midrashim, Leviticus Rabbah, Ecclesiastes Rabbah, and Tanḥuma, all of which were thought to be unknown at this time in Babylonia, although this rationale is refuted by Louis Ginzberg who argues that all the alleged quotations from the Jerusalem Talmud can in fact be traced to other sources. Aḥai, in his She'iltot, also made use of the Avot of Rabbi Natan.

The contemporary synopses of Babylonian rabbis Yehudai ben Nahman (author of Halakhot Pesukot) and Simeon Kayyara (author of Halakhot Gedolot) confine themselves to important decisions of the Talmud, with the omission of all discussions, and with the addition of short elucidations of words - as these works were intended for scholars rather than common people. Aḥai, in contrast, wrote for thoughtful laymen. Aḥai's treatises upon Biblical and rabbinical laws (numbering 190 or 191, with additions from later writers) were written with special reference to the practice of such moral duties as benevolence, love, respect for parents, and love of truth.

Among halakhic works, She'iltot is unique in that it opens each section with the word she'ilta (= "inquiry). Frequently, sections are followed by the intermediate phrase of ברם צריך‎ (beram ṣarikh = "it was, however, necessary [to state]"), by means of further elaborating on the topic. Because of the author's frequent use of this expression, Nathan ben Abraham, when writing his own commentary on the Mishnah, refers to the She'iltot by the name Beramot.

Each inquiry deals with one halakhic topic in a special order and style, divided into four parts: an opening with a particular biblical command (mitzvah), a halakhic question related to it, the aggadic teachings generally related to the topic, and finally an answer to the halakhic question.

The beginning of the fourth Sheilta, which is based upon the weekly lesson on Noah, may serve as a specimen of the Sheiltot. Stealing or robbery was explicitly forbidden to the Israelites; and the divine punishment for the transgression of this command is more severe than for other crimes. Thus, the generation of the Flood were punished solely on account of their violence, as it is said, "The end of all flesh is come before me; for the earth is filled with violence through them." Aḥai elaborates on this moral condemnation, quoting from the Talmud and Midrash many passages concerning the baseness and godlessness of such crimes. He follows this statement (preceded by the introductory formula, "It was, however, necessary [to state]" [ברם צריך‎ = beram ṣarikh]) with casuistic inquiries; for example, whether it is proper to include in the designation of robbery, for which the Law requires a double restitution, the case of a theft committed in the interest of the victim.

This illustration serves to show that the work is not intended for scholars alone, but also for popular instruction. However, the statement (often repeated since the time of Meiri) that the Sheiltot was a book merely for the instruction of youth is also baseless. More likely, it is a collection of aggadic-halakhic sermons, which Aḥai delivered in Palestine, where certainly he was held in high regard. According to Ginzberg, with the decline of rabbinical knowledge in Palestine, Aḥai would have found but few pupils for pure halakhic instruction; and he therefore added aggadic elements to his lectures, in obedience to the general disposition of the Palestinians, who just then favored aggadah.