Mishnah Shekalim
1א׳
1 א

בְּאֶחָד בַּאֲדָר מַשְׁמִיעִין עַל הַשְּׁקָלִים וְעַל הַכִּלְאַיִם. בַּחֲמִשָּׁה עָשָׂר בּוֹ קוֹרִין אֶת הַמְּגִלָּה בַּכְּרַכִּין, וּמְתַקְּנִין אֶת הַדְּרָכִים וְאֶת הָרְחוֹבוֹת וְאֶת מִקְוְאוֹת הַמַּיִם, וְעוֹשִׂין כָּל צָרְכֵי הָרַבִּים, וּמְצַיְּנִין אֶת הַקְּבָרוֹת, וְיוֹצְאִין אַף עַל הַכִּלְאָיִם:

On the first of the month of Adar a proclamation is made about the [giving of the] shekalim and about kilayim [forbidden mixed plantings]. On the 15th of the month the Book of Esther is read in cities. Additionally, they repair the roads between cities, the roads within cities, the mikvaot [pools for ritual immersion], take care of all public needs, mark graves and remove the kilayim [from the fields].

2 ב

אָמַר רַבִּי יְהוּדָה, בָּרִאשׁוֹנָה הָיוּ עוֹקְרִין וּמַשְׁלִיכִין לִפְנֵיהֶם. מִשֶּׁרַבּוּ עוֹבְרֵי עֲבֵרָה, הָיוּ עוֹקְרִין וּמַשְׁלִיכִין עַל הַדְּרָכִים, הִתְקִינוּ שֶׁיְּהוּ מַפְקִירִין כָּל הַשָּׂדֶה כֻּלָּהּ:

Rabbi Yehuda said: At first they used to uproot [kilayim] and would throw it away before them. When sinners began to multiply [i.e. when people did not remove the kilayim] they would uproot it and throw it on the roads. [Eventually,] they decreed that the entire field should be declared ownerless [and anyone can take food from these fields - because the owners did not remove their kilayim at all].

3 ג

בַּחֲמִשָּׁה עָשָׂר בּוֹ, שֻׁלְחָנוֹת הָיוּ יוֹשְׁבִין בַּמְּדִינָה. בְּעֶשְׂרִים וַחֲמִשָּׁה, יָשְׁבוּ בַּמִּקְדָּשׁ. מִשֶּׁיָּשְׁבוּ בַּמִּקְדָּשׁ, הִתְחִילוּ לְמַשְׁכֵּן. אֶת מִי מְמַשְׁכְּנִין, לְוִיִּם וְיִשְׂרְאֵלִים, גֵּרִים וַעֲבָדִים מְשֻׁחְרָרִים, אֲבָל לֹא נָשִׁים וַעֲבָדִים וּקְטַנִּים. כָּל קָטָן שֶׁהִתְחִיל אָבִיו לִשְׁקוֹל עַל יָדוֹ, שׁוּב אֵינוֹ פּוֹסֵק. וְאֵין מְמַשְׁכְּנִין אֶת הַכֹּהֲנִים מִפְּנֵי דַּרְכֵּי שָׁלוֹם:

On the 15th [of Adar] tables would be set up [in order to exchange money] throughout the land. On the 25th they would set up in the Temple. When they moved to the Temple they began to mortgage [property and other valuables for coins]. Who did they take mortgages from? Levites, Israelites, converts and freed slaves. They did not take mortgages from women, slaves and children. Any child whose father has begun to pay the shekel for him, [the father] cannot stop paying the half-shekel on his behalf. They did not take mortgages from priests for the sake of peace.

4 ד

אָמַר רַבִּי יְהוּדָה, הֵעִיד בֶּן בּוּכְרִי בְּיַבְנֶה, כָּל כֹּהֵן שֶׁשּׁוֹקֵל אֵינוֹ חוֹטֵא. אָמַר לוֹ רַבָּן יוֹחָנָן בֶּן זַכַּאי, לֹא כִּי, אֶלָּא כָּל כֹּהֵן שֶׁאֵינוֹ שׁוֹקֵל חוֹטֵא, אֶלָּא שֶׁהַכֹּהֲנִים דּוֹרְשִׁים מִקְרָא זֶה לְעַצְמָן, (ויקרא ו) וְכָל מִנְחַת כֹּהֵן כָּלִיל תִּהְיֶה לֹא תֵאָכֵל, הוֹאִיל וְעֹמֶר וּשְׁתֵּי הַלֶּחֶם וְלֶחֶם הַפָּנִים שֶׁלָּנוּ, הֵיאָךְ נֶאֱכָלִים:

Rabbi Yehuda said: Ben Bukhrei testified in Yavneh saying that a priest that contributes the half-shekel is not sinning. Rabbi Yochanan ben Zakkai said to him: This is not true. In fact, any priest who does not give a half-shekel is sinning. Rather, the priests interpreted the verse for their own benefit, "And every meal-offering of a priest shall be wholly made to smoke; it shall not be eaten" (Leviticus 6:16): If the omer [barley measure] offering and the lechem hapanim [showbread, displayed in the Temple] offering are ours, how can they be eaten?

5 ה

אַף עַל פִּי שֶׁאָמְרוּ, אֵין מְמַשְׁכְּנִין נָשִׁים וַעֲבָדִים וּקְטַנִּים, אִם שָׁקְלוּ מְקַבְּלִין מִיָּדָן. הַנָּכְרִי וְהַכּוּתִי שֶׁשָּׁקְלוּ, אֵין מְקַבְּלִין מִיָּדָן. וְאֵין מְקַבְּלִין מִיָּדָן קִנֵּי זָבִין וְקִנֵּי זָבוֹת וְקִנֵּי יוֹלְדוֹת, וְחַטָאוֹת וַאֲשָׁמוֹת. (אֲבָל) נְדָרִים וּנְדָבוֹת, מְקַבְּלִין מִיָּדָן. זֶה הַכְּלָל, כָּל שֶׁנִּדָּר וְנִדָּב, מְקַבְּלִין מִיָּדָן. כָּל שֶׁאֵין נִדָּר וְנִדָּב אֵין מְקַבְּלִין מִיָּדָן. וְכֵן הוּא מְפֹרָשׁ עַל יְדֵי עֶזְרָא, שֶׁנֶּאֱמַר (עזרא ד) לֹא לָכֶם וְלָנוּ לִבְנוֹת בַּיִת לֵאלֹהֵינוּ:

Despite the fact that it was taught that we do not accept mortgages from women, slaves and children - if they gave a half-shekel it was accepted. The half-shekel of non-Jew or the Cuthite is not accepted. We also do not accept from a non-Jew or a Cuthite the bird offering of a man who was a zav [had an unusual genital flow] or a woman who was a zavah [had an unusual genital flow], the bird offering of a woman who has given birth, sin offerings or guilt offerings, but we do accept from them vowed offerings. This is the rule: Any vowed or donated offering is accepted from them; any offering that is not vowed or donated is not accepted from them. Accordingly it was explained by Ezra who said, "It is not for you and for us to build a house for our God." (Ezra 4:3)

6 ו

וְאֵלּוּ שֶׁחַיָּבִין בַּקָּלְבּוֹן, לְוִיִּם וְיִשְׂרְאֵלִים וְגֵרִים וַעֲבָדִים מְשֻׁחְרָרִים, אֲבָל לֹא כֹּהֲנִים וְנָשִׁים וַעֲבָדִים וּקְטַנִּים. הַשּׁוֹקֵל עַל יְדֵי כֹּהֵן, עַל יְדֵי אִשָּׁה, עַל יְדֵי עֶבֶד, עַל יְדֵי קָטָן, פָּטוּר. וְאִם שָׁקַל עַל יָדוֹ וְעַל יַד חֲבֵרוֹ, חַיָּב בְּקָלְבּוֹן אֶחָד. רַבִּי מֵאִיר אוֹמֵר, שְׁנֵי קָלְבּוֹנוֹת. הַנּוֹתֵן סֶלַע וְנוֹטֵל שֶׁקֶל, חַיָּב שְׁנֵי קָלְבּוֹנוֹת:

The following people have to pay a surcharge when buying the half-shekel coin: Levites, Israelites, converts and freed slaves. However, priests, women, slaves and children do not have to pay the surcharge. One who pays the half-shekel on behalf of a priest, a woman, a slave or child is exempt [from paying the surcharge]. If he pays the half-shekel on his own behalf and on behalf of his fellow, he must only pay the surcharge once. Rabbi Meir said: He must pay it twice. One who gives a sela [which is worth two shekels] and receives one shekel in return must pay the surcharge twice.

7 ז

הַשּׁוֹקֵל עַל יְדֵי עָנִי, וְעַל יְדֵי שְׁכֵנוֹ, וְעַל יְדֵי בֶּן עִירוֹ, פָטוּר. וְאִם הִלְוָם חַיָּב. הָאַחִין וְהַשֻּׁתָּפִין שֶׁחַיָּבִין בַּקָּלְבּוֹן, פְּטוּרִין מִמַּעֲשֵׂר בְּהֵמָה. וּכְשֶׁחַיָּבִין בְּמַעְשַׂר בְּהֵמָה, פְּטוּרִין מִן הַקָּלְבּוֹן. וְכַמָּה הוּא קָלְבּוֹן, מָעָה כֶּסֶף, דִּבְרֵי רַבִּי מֵאִיר. וַחֲכָמִים אוֹמְרִים, חֵצִי:

One who pays the half-shekel on behalf of a poor person, or his neighbor, or a resident of his city, is exempt from the surcharge. However, if he loaned them [the half-shekel] he must pay it. Brothers and partners who must pay the surcharge are exempt from tithes on animals, and in cases where they are required to give tithes on animals, they are exempt from the surcharge. How much is the surcharge? Rabbi Meir said: 1 silver meah [1/12 of a shekel]. The Sages said: 1/2 of a silver meah [1/24 of a shekel].