מְצָרְפִין שְׁקָלִים לְדַרְכּוֹנוֹת מִפְּנֵי מַשּׂוֹי הַדֶּרֶךְ. כְּשֵׁם שֶׁהָיוּ שׁוֹפָרוֹת בַּמִּקְדָּשׁ, כָּךְ הָיוּ שׁוֹפָרוֹת בַּמְּדִינָה. בְּנֵי הָעִיר שֶׁשָּׁלְחוּ אֶת שִׁקְלֵיהֶן וְנִגְנְבוּ אוֹ שֶׁאָבָדוּ, אִם נִתְרְמָה הַתְּרוּמָה, נִשְׁבָּעִין לַגִּזְבָּרִים. וְאִם לָאו נִשְׁבָּעִין לִבְנֵי הָעִיר, וּבְנֵי הָעִיר שׁוֹקְלִין תַּחְתֵּיהֶן. נִמְצָאוּ, אוֹ שֶׁהֶחֱזִירוּם הַגַּנָּבִים, אֵלּוּ וָאֵלּוּ שְׁקָלִים, וְאֵין עוֹלִין לָהֶן לְשָׁנָה הַבָּאָה: They may change shekels into darics because of the load of the journey. Just as there were shofar-shaped chests in the Temple so there were shofar-shaped chests in the provinces. The townspeople who had sent their shekels and they were stolen or lost: If the appropriation had already been made [the messengers] swear an oath to the treasurers; But if the appropriation had not yet been made they swear to the townspeople, and the townspeople must pay [new] shekels in the place of the [lost] shekels. [If the lost shekels] were found, or if the thieves restored them, then both [the first shekels and their substitutes] are [sacred] shekels and they cannot be credited [to the account] of the coming year.
הַנּוֹתֵן שִׁקְלוֹ לַחֲבֵרוֹ לִשְׁקֹל עַל יָדוֹ, וּשְׁקָלוֹ עַל יְדֵי עַצְמוֹ, אִם נִתְרְמָה תְּרוּמָה מָעַל. הַשּׁוֹקֵל שִׁקְלוֹ מִמְּעוֹת הֶקְדֵּשׁ, אִם נִתְרְמָה תְרוּמָה וְקָרְבָה הַבְּהֵמָה מָעַל. מִדְּמֵי מַעֲשֵׂר שֵׁנִי, מִדְּמֵי שְׁבִיעִית, יֹאכַל כְּנֶגְדָּן: One who gave his shekel to his fellow to pay it on his behalf, but [his fellow] paid it on behalf of himself: if the appropriation had already been made [his fellow] is guilty of sacrilege. One who paid his shekel out of money belonging to the sanctuary: If the appropriation had already been made and an animal [bought out of the appropriation] had already been offered, he is guilty of sacrilege. [If he paid his shekel with] money that had been used to redeem the second tithe or the value of seventh year produce, he must eat food equal to its value.
הַמְכַנֵּס מָעוֹת וְאָמַר, הֲרֵי אֵלּוּ לְשִׁקְלִי, בֵּית שַׁמַּאי אוֹמְרִים, מוֹתָרָן נְדָבָה. וּבֵית הִלֵּל אוֹמְרִים, מוֹתָרָן חֻלִּין. שֶׁאָבִיא מֵהֶן לְשִׁקְלִי, שָׁוִין שֶׁמּוֹתָרָן חֻלִּין. אֵלּוּ לְחַטָאת, שָׁוִין שֶׁהַמּוֹתָר נְדָבָה. שֶׁאָבִיא מֵהֶן לְחַטָאת, שָׁוִין שֶׁהַמּוֹתָר חֻלִּין: One who gathered some coins and said: “Behold, these are for my shekel.” Bet Shammai say: the surplus [is used to purchase] freewill-offerings. But Bet Hillel say: the surplus is non-sacral property. [If he said:] “From them I shall bring my shekel,” they agree that the surplus is non-sacral property. [If he said]: “These [coins] are for a sin-offering, they agree that the surplus [goes to the chests of] freewill-offerings. [If he said]: “From these I shall bring a sin-offering, they agree that the surplus is non-sacral property.
אָמַר רַבִּי שִׁמְעוֹן, מַה בֵּין שְׁקָלִים לְחַטָאת. שְׁקָלִים יֵשׁ לָהֶם קִצְבָה, וְחַטָאת אֵין לָהּ קִצְבָה. רַבִּי יְהוּדָה אוֹמֵר, אַף לִשְׁקָלִים אֵין לָהֶן קִצְבָה, שֶׁכְּשֶׁעָלוּ יִשְׂרָאֵל מִן הַגּוֹלָה הָיוּ שׁוֹקְלִים דַּרְכּוֹנוֹת, חָזְרוּ לִשְׁקוֹל סְלָעִים, חָזְרוּ לִשְׁקוֹל טְבָעִין, וּבִקְּשׁוּ לִשְׁקֹל דִּינָרִים. אָמַר רַבִּי שִׁמְעוֹן, אַף עַל פִּי כֵן, יַד כֻּלָּן שָׁוָה. אֲבָל חַטָאת, זֶה מֵבִיא בְּסֶלַע וְזֶה מֵבִיא בִּשְׁתַּיִם וְזֶה מֵבִיא בְּשָׁלשׁ: Rabbi Shimon says: what is the difference between shekels and a sin-offering? Shekels have a fixed value, but a sin-offering has no fixed value. Rabbi Judah says: shekels also have no fixed value. For when the Israelites came up out of the diaspora they used to pay the shekel in darics, then they paid the shekel in selas, then they paid it in tibs, and finally they wanted to pay it in dinars. But Rabbi Shimon said: nevertheless they are all of the same value for everyone, whereas [in the case of] a sin-offering one man may bring it of the value of one sela, another may bring it of the value of two selas, and another in the value of three selas.
מוֹתַר שְׁקָלִים, חֻלִּין. מוֹתַר עֲשִׂירִית הָאֵפָה, מוֹתַר קִנֵּי זָבִין, קִנֵּי זָבוֹת, קִנֵּי יוֹלְדוֹת, וְחַטָאוֹת וַאֲשָׁמוֹת, מוֹתְרֵיהֶן נְדָבָה. זֶה הַכְּלָל, כָּל שֶׁהוּא בָּא לְשֵׁם חַטָאת וּלְשֵׁם אַשְׁמָה, מוֹתָרָן נְדָבָה. מוֹתַר עוֹלָה, לָעוֹלָה. מוֹתַר מִנְחָה, לַמִּנְחָה. מוֹתַר שְׁלָמִים, לַשְּׁלָמִים. מוֹתַר פֶּסַח, לַשְּׁלָמִים. מוֹתַר נְזִירִים, לַנְּזִירִים. מוֹתַר נָזִיר, לַנְּדָבָה. מוֹתַר עֲנִיִּים, לָעֲנִיִּים. מוֹתַר עָנִי, לְאוֹתוֹ עָנִי. מוֹתַר שְׁבוּיִים, לַשְּׁבוּיִים. מוֹתַר שָׁבוּי, לְאוֹתוֹ שָׁבוּי. מוֹתַר הַמֵּתִים, לַמֵּתִים. מוֹתַר הַמֵּת, לְיוֹרְשָׁיו. רַבִּי מֵאִיר אוֹמֵר, מוֹתַר הַמֵּת, יְהֵא מֻנָּח עַד שֶׁיָּבֹא אֵלִיָּהוּ. רַבִּי נָתָן אוֹמֵר, מוֹתַר הַמֵּת בּוֹנִין לוֹ נֶפֶשׁ עַל קִבְרוֹ: The surplus of [money set aside for] shekels is non-sacred property. The surplus of [money set aside for the] tenth of the ephah, and the surplus of [money set aside for] bird-offerings of zavim, for bird-offerings of zavot, for bird-offerings of women after childbirth, and sin-offerings and guilt-offerings, their surplus [is used to purchase] freewill-offerings. This is the general rule: all [money set aside] for a sin-offering or for a guilt-offering, the surplus [is used to purchase] freewill-offerings. The surplus of [money set aside for] a burnt-offering [must be used] for a burnt-offering. The surplus of [money set aside for] a meal-offering [must be used] for a meal-offering. The surplus of [money set aside for] a peace-offering [must be used] for a peace-offering. The surplus of [money set aside for] a pesach [must be used] for a wellbeing offering. The surplus of [money set aside for] the offerings of nazirites [must be used] for the offerings of other nazirites. The surplus of [money set aside for] the offerings of a [particular] nazirite [is used to purchase] freewill-offerings. The surplus of [money raised for] the poor [must be used] for other poor. The surplus of [money raised for] a [particular] poor person [must be given] to that [poor person]. The surplus of [money raised for the ransom of] captives [must be used] for [the ransom of other] captives. The surplus of [money raised for the ransom of] a [particular] captive [must be given] to that captive. The surplus of [the money raised for the burial of] the dead [must be used] for [the burial of other] dead. The surplus of [the money raised for the burial of] a [particular] dead person [must be given] to his heirs. Rabbi Meir says: the surplus of [money raised for the burial of] a [particular] dead person must be laid aside until Elijah comes. Rabbi Natan says: the surplus of [money raised for the burial of] a [particular] dead person [must be used] for building a monument for him over his grave.