3ג׳
1 א

בִּשְׁלשָׁה פְּרָקִים בַּשָּׁנָה, תּוֹרְמִין אֶת הַלִּשְׁכָּה, בִּפְרוֹס הַפֶּסַח, בִּפְרוֹס עֲצֶרֶת, בִּפְרוֹס הֶחָג, וְהֵן גְּרָנוֹת לְמַעְשַׂר בְּהֵמָה, דִּבְרֵי רַבִּי עֲקִיבָא. בֶּן עַזַּאי אוֹמֵר, בְּעֶשְׂרִים וְתִשְׁעָה בַּאֲדָר, וּבְאֶחָד בְּסִיוָן, וּבְעֶשְׂרִים וְתִשְׁעָה בְּאָב. רַבִּי אֶלְעָזָר וְרַבִּי שִׁמְעוֹן אוֹמְרִים, בְּאֶחָד בְּנִיסָן, בְּאֶחָד בְּסִיוָן, בְּעֶשְׂרִים וְתִשְׁעָה בֶּאֱלוּל. מִפְּנֵי מָה אָמְרוּ בְּעֶשְׂרִים וְתִשְׁעָה בֶּאֱלוּל, וְלֹא אָמְרוּ בְּאֶחָד בְּתִשְׁרֵי, מִפְּנֵי שֶׁהוּא יוֹם טוֹב, וְאִי אֶפְשָׁר לְעַשֵּׂר בְּיוֹם טוֹב, לְפִיכָךְ הִקְדִּימוּהוּ לְעֶשְׂרִים וְתִשְׁעָה בֶּאֱלוּל:

At three periods of the year the appropriation is made [from the shekels] in the chamber: Half a month before Pesah, half a month before Shavuot, and half a month before Sukkot, and these are also the threshing floors [the seasons] for the tithe of beasts, the words of Rabbi Akiva. Ben Azzai says: on the twenty-ninth of Adar, and on the first of Sivan, and on the twenty-ninth of Av. Rabbi Elazar and Rabbi Shimon say: on the first of Nisan, on the first of Sivan, and on the twenty-ninth of Elul. Why did they say, “On the twenty-ninth of Elul and not on the first of Tishre? Because the first of Tishre is a holy day, and it is not permitted to tithe on a festival, therefore they moved it up to the twenty-ninth of Elul.

2 ב

בְּשָׁלשׁ קֻפּוֹת שֶׁל שָׁלשׁ שָׁלשׁ סְאִין תּוֹרְמִין אֶת הַלִּשְׁכָּה, וְכָתוּב בָּהֶן אָל''ף בֵי''ת גִימ''ל. רַבִּי יִשְׁמָעֵאל אוֹמֵר, יְוָנִית כָּתוּב בָּהֶן אָלפ''א בֵית''א גָמל''א. אֵין הַתּוֹרֵם נִכְנָס לֹא בְּפַרְגּוֹד חָפוּת, וְלֹא בְּמִנְעָל, וְלֹא בְּסַנְדָּל, וְלֹא בִּתְפִלִּין, וְלֹא בְּקָמִיעַ, שֶׁמָּא יַעֲנִי, וְיֹאמְרוּ מֵעֲוֹן הַלִּשְׁכָּה הֶעֱנִי, אוֹ שֶׁמָּא יַעֲשִׁיר, וְיֹאמְרוּ מִתְּרוּמַת הַלִּשְׁכָּה הֶעֱשִׁיר. לְפִי שֶׁאָדָם צָרִיךְ לָצֵאת יְדֵי הַבְּרִיּוֹת כְּדֶרֶךְ שֶׁצָּרִיךְ לָצֵאת יְדֵי הַמָּקוֹם, שְׁנֶּאֱמַר (במדבר לב) וִהְיִיתֶם נְקִיִים מֵיְיָ וּמִיִּשְׂרָאֵל, וְאוֹמֵר (משלי ג) וּמְצָא חֵן וְשֵׂכֶל טוֹב בְּעֵינֵי אֱלֹהִים וְאָדָם:

In three baskets each of [the capacity of] three seahs they make the appropriation [of shekels] from the chamber. And on them was inscribed: Aleph, Beth, Gimmel. Rabbi Ishmael says: Greek was inscribed on them, alpha, beta, gamla. The one who made the appropriation did not enter the chamber wearing either a bordered cloak or shoes or sandals or tefillin or an amulet, lest if he became poor people might say that he became poor because of a sin committed in the chamber, or if he became rich people might say that he became rich from the appropriation in the chamber. For it is one’s duty to seem be free of blame before others as before God, as it is said: “And you shall be guiltless before the Lord and before Israel” (Numbers 32:22), and it says: “And you will find favor and good understanding in the eyes of God and man” (Proverbs 3:4).

3 ג

שֶׁל בֵּית רַבָּן גַּמְלִיאֵל (הָיָה) נִכְנָס וְשִׁקְלוֹ בֵּין אֶצְבְּעוֹתָיו, וְזוֹרְקוֹ לִפְנֵי הַתּוֹרֵם, וְהַתּוֹרֵם מִתְכַּוֵּן וְדוֹחֲקוֹ לַקֻּפָּה. אֵין הַתּוֹרֵם תּוֹרֵם עַד שֶׁיֹּאמַר לָהֶם, אֶתְרֹם. וְהֵן אוֹמְרִים לוֹ, תְּרֹם, תְּרֹם, תְּרֹם, שָׁלשׁ פְּעָמִים:

[The members] of Rabban Gamaliel’s household used to enter [the chamber] with their shekel between their fingers, and throw it in front of him who made the appropriation, while he who made the appropriation purposely pressed it into the basket. He who made the appropriation did not make it until he first said to them: “Should I make the appropriation?” And they say to him three times: “Make the appropriation! Make the appropriation! Make the appropriation!”

4 ד

תָּרַם אֶת הָרִאשׁוֹנָה וּמְחַפֶּה בִּקְטַבְלָאוֹת, שְׁנִיָּה וּמְחַפֶּה בִּקְטַבְלָאוֹת. שְׁלִישִׁית לֹא הָיָה מְחַפֶּה, שֶׁמָּא יִשְׁכַּח וְיִתְרֹם מִן הַדָּבָר הַתָּרוּם. תָּרַם אֶת הָרִאשׁוֹנָה לְשֵׁם אֶרֶץ יִשְׂרָאֵל, וּשְׁנִיָּה לְשׁוּם כְּרַכִין הַמֻּקָּפִין לָהּ, וְהַשְּׁלִישִׁית לְשׁוּם בָּבֶל וּלְשׁוּם מָדַי וּלְשׁוּם מְדִינוֹת הָרְחוֹקוֹת:

[After] he made the first appropriation, he covers [what is left] with leather covers. [After he made the] second appropriation, he covers [what is left] with leather covers. [But after] the third appropriation he would not cover [what was left]. [And why would he cover?] Lest he should forget and make a [fresh] appropriation from shekels from which had already been appropriated. He would make the first appropriation on behalf of the Land of Israel, and the second on behalf of the surrounding cities, and the third on behalf of Babylon and on behalf of Medea and on behalf of [other] distant countries.