Mishnah Shekalim

1 On the first of Adar they make a public announcement about the shekels and about kilayim. On the fifteenth they read the Megillah Esther in walled cities, and they fix the roads and the streets and the ritual baths, and they perform all public duties, and they mark the graves, and messengers also go out about kilayim.

2 Rabbi Judah said: At first they used to uproot the kilayim, and throw them down before them. But when transgressors increased in number, they used to uproot them and throw them on the roads. Finally, they decreed that they should make the whole field ownerless.

3 On the fifteenth of Adar they would set up tables of money changers in the provinces. On the twenty-fifth they set them up in the Temple. When the tables were set up in the Temple, they began to take pledges from those who had not paid. From whom did they take pledges? From Levites and Israelites, converts and freed slaves, but not women or slaves or minors. Once a father has begun paying the shekel for his minor son, he may not stop paying it. But they did not take pledges from the priests, for the sake of peace.

4 Rabbi Judah said: Ben Bukri testified at Yavneh that a priest who paid the shekel is not a sinner. But Rabban Yohanan ben Zakkai said to him: No, rather a priest who did not pay the shekel was guilty of a sin. But the priests expounded this verse for their own benefit: “And every grain offering of the priest must be burned completely. It must not be eaten.”Leviticus 6:23 Since the omer and the two loaves and the showbread are brought from our contributions, how can they be eaten?

5 Even though they said, they don’t take pledges from women, slaves or minors, yet if they paid the shekel it is accepted from them. If a non-Jew or a Samaritan paid the shekel they do not accept it from them. And they do not accept from them the bird-offerings of zavin or bird-offerings of zavot or bird-offerings of women after childbirth, or sin-offerings or guilt-offerings. But vow-offerings and freewill-offerings they do accept from them. This is the general rule: all offerings which can be made as a vow-offering or a freewill-offering they do accept from them, but offerings which cannot be made as a vow-offering or a freewill-offering they do not accept from them. This is also explicitly stated by Ezra, as it is said: “You have nothing to do with us to build a house for our God.”Ezra 4:3

6 The following are liable to pay the kalbon, a surcharge: Levites and Israelites and converts and freed slaves, but not priests or women or slaves or minors. If a man paid the shekel on behalf of a priest, or on behalf of a woman, or on behalf of a slave, or on behalf of a minor, he is exempt. If a man paid the shekel on his own behalf and on behalf of his companion he is liable for one kalbon. Rabbi Meir says: two kalbons. If one gave a sela and received a shekel, he is liable to pay two kalbons.

7 If one paid the shekel on behalf of a poor man or on behalf of his neighbor or on behalf of someone from his town, he is exempt from the kalbon. But if he loaned it to them he is liable. Brothers who are partners who are obligated for the kalbon are exempt from the tithe of livestock. But when they are liable for the tithe of livestock they are exempt from the surcharge. And how much is the kalbon? A silver maʿah, the words of Rabbi Meir. But the sages say: half a maʿah.

1 They may change shekels into darics to lighten the load for the journey. Just as there were shofar-shaped chests in the Temple so there were shofar-shaped chests in the provinces. If townspeople 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.

2 One who gave his shekel to his companion to pay it on his behalf, but his companion paid it on behalf of himself: If the appropriation had already been made his companion 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.

3 One who gathered some coins and said: “These are for my shekel.” Bet Shammai say: the surplus is used to purchase freewill-offerings. But Bet Hillel say: the surplus is non-sacred property. If he said: “From them I will bring my shekel,” they agree that the surplus is non-sacred 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 will bring a sin-offering,” they agree that the surplus is non-sacred property.

4 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 of the value of three selas.

5 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 Passover offering 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 people. 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 set 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.

1 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, that is, the seasons, for the tithe of livestock, 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 In three baskets each of the capacity of three seahs they make the appropriation of shekels from the chamber. And on them were inscribed: Aleph, Beth, Gimmel. Rabbi Ishmael says: Greek were inscribed on them, alpha, beta, gamma. 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, so that 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. It is one’s duty to be free of blame before others as before God, as it is said: “And you must be free of blame 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 people.”Proverbs 3:4

3 The members of Rabban Gamaliel’s household used to enter the chamber with their shekel between their fingers, and throw it in front of the person who made the appropriation, while the person who made the appropriation purposely pressed it into the basket. The person 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 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? So that he would not forget and make a fresh appropriation from shekels from which an appropriation had already been made. 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 Media and on behalf of other distant countries.

1 What did they do with the appropriation? They use it to bring the daily burnt-offerings, tamidim, and the additional burnt-offerings, musafim, and their libations, the omer and the two loaves and the showbread and all the other public offerings. Those who guard the aftergrowths of the seventh year take their wages out of the appropriation from the chamber. Rabbi Yose says: If a man wished he could volunteer to watch without payment. But they said to him: You too admit that they can only be offered out of public funds.

2 The red heifer and the scapegoat and the strip of scarlet came out of the appropriation of the chamber. The ramp for the red heifer and the ramp for the scapegoat and the strip of scarlet which was between its horns, and the maintenance of the pool of water and the wall of the city and its towers and all the needs of the city came out of the remainder in the chamber. Abba Shaul says: the ramp for the red cow, the high priests made out of their own means.

3 What did they do with the surplus of the remainder in the chamber? They would buy with it wines, oils and fine flours, and the profit belonged to the Temple, the words of Rabbi Ishmael. Rabbi Akiva says: One may not make a profit with the property of the Temple, or with the property of the poor.

4 What was done with the surplus of the appropriation? They would buy plates of gold for covering the interior of the Holy of Holies. Rabbi Ishmael says: the surplus from the sale of the produce was used for the altar’s “dessert,” and the surplus of the appropriation was used for the ministering vessels. Rabbi Akiva says: the surplus of the appropriation was used for the altar’s “dessert,” and the surplus of the libations was used for the ministering vessels. Rabbi Hananiah the chief of the priests says: the surplus of the libations was used for the altar’s “dessert,” and the surplus of the appropriation was used for the ministering vessels. Neither of these two sages allowed a profit from the sale of the produce.

5 What was done with the surplus of the incense? They would separate from it the wages of the craftsmen, and they would exchange it for the wages of the craftsmen, and they would give it to the craftsmen as their wages, and then they would buy it back again out of a new appropriation. If the new month had arrived in time they would bring it with the new appropriation, but if not, they would bring it from the old one.

6 If one dedicated his possessions to the Temple, and among them were things fit for public offerings, they should be given to the craftsmen as their wages, the words of Rabbi Akiva. Ben Azzai said to him: This method is not correct. Rather, they separate from them the wages of the craftsmen, and then they exchange them for the money due to the craftsmen, and then they give them to the craftsmen as their wages, and then they buy them back again out of a new appropriation.

7 One who dedicated his possessions to the Temple and among them was an animal fit for the altar, males or females, Rabbi Eliezer says: Males should be sold for use as burnt-offerings and females should be sold for use as offerings of wellbeing, and the proceeds should be lumped together with the rest of the possessions for the repair of the temple. Rabbi Joshua says: The males themselves should be offered as burnt-offerings and the females should be sold for use as offerings of wellbeing, and with the proceeds burnt offerings should be brought, and the other possessions should go to the repair of the temple. Rabbi Akiva says: I prefer the opinion of Rabbi Eliezer over the opinion of Rabbi Joshua, because Rabbi Eliezer applied a uniform rule, but Rabbi Joshua differentiated. Rabbi Papias said: I have heard a tradition in accordance with both of their opinions: that one who explicitly dedicates possessions to the Temple for its upkeep, it is according to the words of Rabbi Eliezer, but one who dedicates to the Temple without specifying it is according to the opinion of Rabbi Joshua.

8 One who dedicated his possessions to the Temple and there were among them things fit for the altar, such as wines, oils, and birds: Rabbi Elazar says: They should be sold for the use of offerings of each particular kind, and they should bring with the proceeds burnt offerings, and the other possessions should go to the repair of the Temple.

9 Once in thirty days prices were fixed on behalf of the chamber. Anyone who had undertaken to supply fine flours at four seahs for a sela and they now stood at three seahs for a sela he must still supply four. If he had accepted to supply fine flours at three seahs for a sela and they now stood at four, he must also supply at four, for the sanctified property has the upper hand. If the fine flour became worm-eaten the loss is his. If the wine became sour the loss is his. He is not entitled to his money until the altar has accepted the offering.

1 These were the officers in the Temple: Yohanan the son of Phinehas was over the seals. Ahiyah over the libations. Mattithiah the son of Samuel over the lots. Petahiah over the bird-offering. Petahiah was Mordecai. Why was he called Petahiah? Because he “opened” matters and expounded them, and he understood the seventy languages. The son of Ahijah over the intestinal illness. Nehuniah, the digger of ditches. Gevini, the crier. The son of Gever over the locking of the gates. The son of Bevai over the strips for lighting the menorah. The son of Arza over the cymbal. Hugras the son of Levi over the song. The house of Garmu over the making of the showbread. The house of Avtinas over the preparing of the incense. Elazar over the curtains. And Phinehas over the priestly garments.

2 They had at least three treasurers and at least seven superintendents. Nor did they create positions of authority over the public in matters of money with fewer than two officers, except in the case of the son of Ahiyah who was over the intestinal illness and Elazar who was over the veil, for these had been accepted by the majority of the public.

3 There were four seals in the Temple, and on them was inscribed respectively: “calf,” “ram,” “kid,” “sinner.” Ben Azzai says: there were five and on them was inscribed in Aramaic respectively: “calf,” “ram,” “kid,” “poor sinner,” and “rich sinner.” The seal inscribed “calf” served for the libations of cattle, both large and small, male and female. The seal inscribed “kid” served for the libations of flock animals, both large and small, male and female, with the exception of rams. The one inscribed “ram” served for the libations of rams alone. The one inscribed “sinner” served for the libations of the three animals offered by people with leprosy.

4 If one required libations he would go to Yohanan who was the officer over the seals, and give him money and receive from him a seal. Then he would go to Ahiyah who was the officer over the libations, and give him the seal, and receive from him the libations. And in the evening these two officers would come together, and Ahiyah would bring out the seals and receive money for their value. And if there was more than their value the surplus belonged to the sanctuary, but if there was less than their value Yohanan would pay the loss out of his own pocket. For the Temple has the upper hand.

5 If someone lost his seal, they would wait to deal with his case until the evening. If they found money left over to the value of his lost seal, they give it to him and if not he gets nothing. On the seals was inscribed the name of the day to prevent fraud.

6 There were two chambers in the Temple, one was the chamber of secret gifts and the other the chamber of the vessels. The chamber of secret gifts: people who feared sin used to put their gifts there in secret, and the poor who came from the families of the virtuous were secretly supported from them. The chamber of the vessels: whoever offered a vessel as a gift would throw it in, and once in thirty days the treasurers opened it. And any vessel they found in it that was of use for the repair of the temple they left there, but the others were sold and their price went to the chamber of the repair of the temple.

1 In the Temple there were thirteen chests, thirteen tables and thirteen prostrations. Members of the household of Rabban Gamaliel and of Rabbi Hananiah the chief of the priests used to prostrate themselves fourteen times. And where was the additional prostration? In front of the wood storage yard, for they had a tradition from their ancestors that the Ark was hidden there.

2 It once happened that a priest who was busy there noticed that the floor of the wood storage area was different from the others. He went and told it to his friend but before he had time to finish speaking, he died. Then they knew for certain that the Ark was hidden there.

3 And where did they make the prostrations? Four times in the north, four times in the south, three times in the east, and twice in the west, in front of the thirteen gates. The southern gates close to the west side were: the Upper Gate, the Fuel Gate, the Gate of the Firstborn Animals, and the Water Gate. Why was it called the Water Gate? Because through it the flask of water was brought in for the libation on Sukkot. Rabbi Eliezer ben Jacob says: Through it the waters trickle out and in the future “they will come out from under the threshold of the Temple.”Ezekiel 47:1 On the opposite side in the north close to the west were: Jehoiachin’s Gate, the Gate of the Offerings, the Gate of the Women, and the Gate of Song. And why was it called the Jehoiachin’s Gate? Because through it Jehoiachin went out into his captivity. In the east was Nicanor’s Gate, and it had two small gates, one to the right and one to the left. There were also two gates in the west which had no name.

4 There were thirteen tables in the Temple: Eight of marble in the place of slaughtering and on them they would rinse the entrails. And there were two to the west of the ramp which ascends the altar, one of marble and one of silver. On the marble table they would place the limbs of the offerings, and on the silver table the ministering vessels. And there were two tables in the Porch on the inside of the entrance to the Temple, one of marble and the other of gold. On the marble table they would place the showbread when it was brought in, and on the gold table they would place the showbread when it was taken out, because sacred things may be raised in honor but not lowered. And there was one table of gold on the inside of the Sanctuary on which the showbread was always placed.

5 There were thirteen chests in the Temple and on them was inscribed respectively: “new shekels,” “old shekels,” “bird-offerings,” “young pigeons for burnt-offerings,” “wood,” “frankincense,” “gold for the kapporet,” and on six, “freewill offerings.” “New shekels” are those for each year. “Old shekels”: Whoever has not paid his shekel in the past year may pay it in the coming year. “Bird-offerings” are turtledoves. “Young pigeons for burnt-offerings” are young pigeons. Both these two chests are for burnt-offerings, the words of Rabbi Judah. But the sages say: For “bird-offerings,” one half is for sin-offerings and the other half for burnt-offerings, but for “young pigeons for burnt-offerings,” all goes to burnt-offerings.

6 One who says: “I am obligated to bring wood,” he may not bring less than two logs. If he says: “I am obligated to bring frankincense,” he may not bring less than a handful of it. If he says: “I am obligated to bring gold,” he may not bring less than a gold denar. On six was inscribed “for freewill-offerings.” What was done with the freewill-offerings? They would buy with them burnt-offerings, the flesh of which was for the name of God and the hides for the priests. The following is the midrash which was expounded by Jehoiada the high priest: “It is a guilt-offering, it is a guilt offering, it goes to the Lord.”Leviticus 5:19 This is the general rule: anything which is brought because of a sin or because of guilt, they should purchase with it burnt offerings, the flesh of which was for the name of God and the hides for the priests. Thus the two verses are fulfilled: a guilt offering for the Lord and a guilt offering for the priests, and it says: “Money brought as a guilt offering or as a sin offering was not deposited in the House of the Lord. It went to the priests.”2 Kings 12:16

1 Coins which were found between the chest inscribed “shekels” and the chests inscribed “freewill-offerings”: Nearer to the chest inscribed “shekels,” they go to the shekels. Nearer to the chests inscribed “freewill-offerings,” they go to freewill-offerings. Halfway in between, they go to freewill-offerings. Coins which were found between the chest inscribed “wood” and the chest inscribed “frankincense”: Nearer to the chest inscribed “wood,” they go to the wood. Nearer to the chest inscribed “frankincense,” they go to frankincense. Halfway in between, they go to frankincense. Coins which were found between the chest inscribed “bird-offerings” and the chest inscribed “young pigeons for burnt-offerings”: Nearer to the chest inscribed “bird-offerings” they go to bird-offerings. Nearer to the chest inscribed “young pigeons for burnt-offerings,” they go to young pigeons for burnt-offerings. Halfway in between, they go to young pigeons for burnt-offerings. Coins which were found between non-sacred money and second tithes money: Nearer to the non-sacred money, they go to common money. Nearer to the second tithes money, they go to second tithes. Halfway in between, they are considered second tithes. This is the general rule: They go to whichever is nearer even if this is lenient, but if halfway in between, they must go to whichever is more stringent.

2 Money which was found in front of animal dealers in Jerusalem is always second tithes money. If it was found on the Temple Mount it is non-sacred money. If it was found in Jerusalem during the time of a festival, it is second tithes money. But all the rest of the year it is non-sacred money.

3 Meat which was found in the Temple courtyard: Limbs: they must be treated as belonging to whole burnt-offerings. Pieces: they must be treated as belonging to sin-offerings. Meat which was found in Jerusalem, must be treated as belonging to wellbeing-offerings. In both cases it must be left to become disqualified and must then go out to the place of burning. Meat which was found within the borders of Israel but outside of Jerusalem: Limbs: they must be treated as carrion. Pieces: they are permitted. But if found during the time of a festival, when meat is abundant, it is permitted to eat it even when cut up in limbs.

4 Beasts which were found in Jerusalem as far as Migdal Eder and within the same distance in any direction: Males are considered as burnt-offerings. Females are considered as peace-offerings. Rabbi Judah says: that which is fit for a Passover offering, is considered as a Passover offering when found within thirty days before the pilgrimage of Passover.

5 At first they used to take a pledge from anyone who had found such a stray animal, until he brought its libation-offerings. Then people would leave the animal and run away. So the court decreed that its libation-offerings should come from public funds.

6 Rabbi Shimon said: there were seven things that the court decreed, and that was one of them. The others were the following: A non-Jew who sent a burnt-offering from overseas and he sent with it its libation-offerings, they are offered out of his own. But if he did not send its libation-offerings, they should be offered out of public funds. So too in the case of a convert who had died and left sacrifices, if he had also left its libation-offerings they are offered out of his own. But if not, they should be offered out of public funds. It was also a condition laid down by the court in the case of a high priest who had died that his grain offering should be offered out of public funds. Rabbi Judah says: it was offered out of the property of his heirs, and had to be offered of the whole tenth.

7 They further decreed concerning the salt and the wood that the priests may benefit from them. And concerning the red heifer that using its ashes is not considered sacrilege. And concerning bird-offerings which had become unfit for sacrifice, that others should be offered in their place out of public funds. Rabbi Yose says: the one who supplied the bird-offerings was required to supply those which had to be offered in the place of those which had become unfit.

1 Any spit found in Jerusalem is clean except that which is found in the upper market, the words of Rabbi Meir. Rabbi Yose says: at other times of the year spit found in the middle of the road is unclean but spit found at the sides of the road is clean. But at festival time spit found in the middle of the road is clean, while that which is found at the sides of the road is unclean. Since they are few in number, they move to the sides of the road.

2 All vessels found in Jerusalem on the way going down to the place of immersion are unclean, but those found on the way going up from the place of immersion are clean. For the way down is not the same as the way up, the words of Rabbi Meir. Rabbi Yose says: they are all clean, except the basket and the shovel or pick which are specifically used for work in cemeteries.

3 A slaughtering knife found on the fourteenth of Nisan may be used for slaughter immediately. If it was found on the thirteenth of Nisan he must immerse it again. But he must immerse a chopping knife again whether it was found on the fourteenth or on the thirteenth. If the fourteenth fell on Shabbat, he may slaughter with it immediately. If found on the fifteenth, he may slaughter with it immediately. If the chopping knife was found tied to a slaughtering knife it may be treated as the knife.

4 If the curtain separating the Holy of Holies from the rest of the Temple became impure by a secondary impurity, they immerse it within the precincts of the Temple and they bring it back in again. But if it became impure by a primary impurity, they immerse it outside and spread it out in the Hel. If it was new it was spread out on the roof of the colonnade, so that the people could see its beautiful workmanship.

5 Rabban Shimon ben Gamaliel says in the name of Rabbi Shimon the son of the chief of the priests: The curtain was one handbreadth thick and was woven on seventy-two cords, and on each cord there were twenty-four threads. It was forty cubits long and twenty cubits wide, and was made from eighty-two myriads. Two curtains were made every year, and three hundred priests were needed to immerse it.

6 Meat from offerings of the highest sanctity that became impure, whether by a primary impurity or by a secondary impurity, whether inside or outside the precincts of the temple: Bet Shammai say: It must all be burned within, except when made impure outside by a primary impurity. But Bet Hillel say: It must all be burned outside, except that which was made impure by a secondary impurity within.

7 Rabbi Eliezer says: Sacrificial meat which was made impure by a primary impurity, whether inside or outside the Temple precincts, must be burned outside the Temple. Sacrificial meat which was made impure with a secondary impurity whether inside or outside the Temple, is burned inside the Temple. Rabbi Akiva says: It is burned where it became impure.

8 The limbs of the daily burnt-offering were placed on the lower half of the ramp to the altar on the west side. Those of the additional offering, musaf, were placed on the lower half of the ramp on the east side. Those of the new moon offerings were placed on top of the rim of the altar. The laws of the shekels and of the firstfruit are in force only when the Temple stands, but the laws of the tithe of grain and of the tithe of cattle and of the firstborn are in force both when the Temple exists and when the Temple does not exist. If someone dedicates shekels or firstfruits when the Temple does not exist, they are holy. Rabbi Shimon says: If someone says, “Let the firstfruit be holy,” they are not holy.