Maccabi wrapped up the title with three games to spare, having dominated the campaign from the start, with 77 points from 33 games for an unassailable 13-point lead over Beersheba.
Striker Zehavi fired home from close range in the 12th minute and added a penalty in the 31st against a Beersheba side who had to win to stay in the title race but could only manage a late consolation goal from Gabbay's spot kick in the 84th.
Maccabi, who lost only four league games all season, have also clinched a place in next season's Champions League second qualifying round.
"It was an amazing season because we managed to repeat our title-winning success from last season and this is the level we want to be at..." said Maccabi's Portuguese coach Paulo Sousa. "...It was always very difficult but we are a team with lots of personality, ambition and courage fighting for results."
Maccabi, founded in 1905, are Israel's most venerable team and the most successful in previous decades, but titles have been scarce in recent years.
Before becoming champions last year, their previous league crown was won on goal difference from Maccabi Haifa in 2002-03.
Their record 21st title puts them far ahead of arch-rivals Hapoel Tel Aviv who are second on the all-time list with 13.
The change in the club's fortunes was brought about through large investment by Canadian owner, Mitch Goldhar, who imported overseas training staff led by technical manager Jordi Cruyff.
"I'm very proud, very happy for Maccabi and I hope it's still the beginning of a nice era to come..." said Cryuff. (Paulo) put in a lot of effort to win the league... there is always a lot of extra pressure when a new coach comes in."
Goldhar took over the club five years ago and has won praise from pundits for breaking Maccabi's record of under-achievement and perceived arrogance while instilling a new culture of success, modesty and hard work.
(Writing by Ori Lewis; editing by Ken Ferris)
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