(יא) וַיְדַבֵּ֥ר ה' אֶל־מֹשֶׁ֥ה לֵּאמֹֽר׃ (יב) כִּ֣י תִשָּׂ֞א אֶת־רֹ֥אשׁ בְּנֵֽי־יִשְׂרָאֵ֘ל לִפְקֻדֵיהֶם֒ וְנָ֨תְנ֜וּ אִ֣ישׁ כֹּ֧פֶר נַפְשׁ֛וֹ לַיהוָ֖ה בִּפְקֹ֣ד אֹתָ֑ם וְלֹא־יִהְיֶ֥ה בָהֶ֛ם נֶ֖גֶף בִּפְקֹ֥ד אֹתָֽם׃ (יג) זֶ֣ה ׀ יִתְּנ֗וּ כָּל־הָעֹבֵר֙ עַל־הַפְּקֻדִ֔ים מַחֲצִ֥ית הַשֶּׁ֖קֶל בְּשֶׁ֣קֶל הַקֹּ֑דֶשׁ עֶשְׂרִ֤ים גֵּרָה֙ הַשֶּׁ֔קֶל מַחֲצִ֣ית הַשֶּׁ֔קֶל תְּרוּמָ֖ה לַֽיהוָֽה׃ (יד) כֹּ֗ל הָעֹבֵר֙ עַל־הַפְּקֻדִ֔ים מִבֶּ֛ן עֶשְׂרִ֥ים שָׁנָ֖ה וָמָ֑עְלָה יִתֵּ֖ן תְּרוּמַ֥ת ה' (טו) הֶֽעָשִׁ֣יר לֹֽא־יַרְבֶּ֗ה וְהַדַּל֙ לֹ֣א יַמְעִ֔יט מִֽמַּחֲצִ֖ית הַשָּׁ֑קֶל לָתֵת֙ אֶת־תְּרוּמַ֣ת ה' לְכַפֵּ֖ר עַל־נַפְשֹׁתֵיכֶֽם׃
(11) And the LORD spoke unto Moses, saying: (12) ’When you take the sum of the children of Israel, according to their number,... (13) This they shall give, every one that passes among them that are numbered, half a shekel after the shekel of the sanctuary—the shekel is twenty gerahs—half a shekel for an offering to the LORD. (14) Every one that passes among them that are numbered, from twenty years old and upward, shall give the offering of the LORD. (15) The rich shall not give more, and the poor shall not give less, than the half shekel, when they give the offering of the LORD, to make atonement for your souls.
(ב) לֹא־י֭וֹעִילוּ אוֹצְר֣וֹת רֶ֑שַׁע וּ֝צְדָקָ֗ה תַּצִּ֥יל מִמָּֽוֶת׃
(2) Treasures of wickedness profit nothing; but righteousness delivers from death.
(ג) עֲ֭שֹׂה צְדָקָ֣ה וּמִשְׁפָּ֑ט נִבְחָ֖ר לַיהוָ֣ה מִזָּֽבַח׃
(3) To do righteousness and justice is more acceptable to the LORD than sacrifice.
(ה) בָּא הֶעָנִי וְשָׁאַל דֵּי מַחֲסוֹרוֹ וְאֵין יַד הַנּוֹתֵן מַשֶּׂגֶת נוֹתֵן לוֹ כְּפִי הַשָּׂגַת יָדוֹ וְכַמָּה עַד חֲמִישִׁית נְכָסָיו מִצְוָה מִן הַמֻּבְחָר. וְאֶחָד מֵעֲשָׂרָה בִּנְכָסָיו בֵּינוֹנִי. פָּחוֹת מִכָּאן עַיִן רָעָה. וּלְעוֹלָם לֹא יִמְנַע עַצְמוֹ מִשְּׁלִישִׁית הַשֶּׁקֶל בְּשָׁנָה. וְכָל הַנּוֹתֵן פָּחוֹת מִזֶּה לֹא קִיֵּם מִצְוָה. וַאֲפִלּוּ עָנִי הַמִּתְפַּרְנֵס מִן הַצְּדָקָה חַיָּב לִתֵּן צְדָקָה לְאַחֵר:
(5) 5. When a poor person comes and asks for his needs to be met and the giver does not have the financial capacity, he should give him according to his financial capacity. How much? The most desirable way of performing the mitzvah is to give one fifth of one's financial resources. Giving one tenth is an ordinary measure. Giving less [than that] parsimony. A person should refrain from giving less than a third of a shekel a year. A person who gives less than this has not fulfilled the mitzvah. Even a poor person who derives his livelihood from charity is obligated to give charity to another person.
The rich shall not give more, and the poor shall not give less (30:15) (The Lubavitcher Rebbe)
People differ in their intellect, character and talents, in the quantity of their material resources and the timbre of their spiritual sensitivities. But all are equal in the very basis of their bond with G‑d: the intrinsic commitment to Him that resides at the core of their souls. So while every man contributed to the making of the various components of the Sanctuary in accordance with their individual capacity, all gave equally of the silver of which its foundation was made. As regards the foundation of the relationship between man and G‑d, the "rich man" cannot give more, and the "pauper" cannot give less.