Though they have said: “They do not seize collateral from women, slaves, or minors”, [nevertheless,] if they contributed [the half shekel] we accept it from them. [However, if] a Gentile or a Cuthean contributed, we do not accept [it] from them. Nor do we accept from them bird-offerings of zavim, zavos, and women after childbirth, nor sin-offerings and guilt-offerings; but we accept vow-offerings and gift-offerings from them.  This is the general rule: Whatever may be vowed or donated, we accept from them; whatever may not be vowed nor donated, we do not accept from them. And so has it been made clear by Ezra, as it is said: It is not for you and for us to build a house for our God (Ezra 4:3).

The following are obligated to pay a kalbon: Leviim, Yisraelim, proselytes, and emancipated slaves; but not Kohanim, wom-en, slaves, or minors.  One who contributes for a Kohen, woman, slave, or minor is exempt. If one contributed for himself and for his colleague, he is obligated for [only] one kalbon. R’ Meir says: Two kalbonos.  One who gives a sela and takes back a shekel must pay two kalbonos.

One who contributes for a poor person, his neighbor or his townsman is exempt [from a kalbon]. But if he lent [the half shekel to] them, he is obligated [to pay a kalbon].  Brothers who are partners, when they are obligated to pay a kalbon they are exempt from the animal tithe; but when they are obligated to give the animal tithe, they are exempt from the kal-bon.  And how much is this kalbon? A silver ma’ah; the words of R’ Meir. But the Sages say: Half [a ma’ah].

They may convert shekalim into darkons to lighten the burden of the way.  Just as there were collection chests in the Temple, so there were collection chests in the provinces.  [If] the townspeople sent their half shekels and they were stolen or lost, [then] if the terumah had already been withdrawn, they [the messengers] must swear in the presence of the treasurers; but if not, they must swear in the presence of the townspeople, and the townspeople must contribute other half shekels in their stead. [If] the missing half shekels were [subsequently] found, or if the thieves returned them, [then] these and those are [consecrated as] half shekels, but they are not credited to them for the following year.