One who gives his half shekel to his colleague to contribute for him, but [the colleague] contributed it for himself, if the te-rumah had already been withdrawn, he has misappropriated.  One who contributes his half shekel from consecrated funds, if the terumah had already been withdrawn and the animal [bought with this money] had already been offered, he has misappropriated. [If one paid his half shekel] with ma’aser sheni funds or with Shemittah funds, he must eat [food bought with other money] of an equivalent value.

[If] one collected coins and said, “Let these be for my half shekel”, Beis Shammai say: The remainder is [placed in the collec-tion chest marked] “Donative Offering.” But Beis Hillel say: The remainder is unconsecrated. [If he said:] “I will bring my half shekel from these [funds]”, they concur that the remainder is unconsecrated. [If he said:] “These [funds] will go for [the purchase of] a sin-offering”, they concur that the remainder is [placed in the collection chest marked] “Donative Offering.” [If he said:] “I will bring [an animal purchased] from these [funds] for a sin-offering”, they concur that the remainder is uncon-secrated.

Says R’ Shimon: What is [the difference] between half shekels and a sin-offering? Half shekels have a set limit, whereas a sin-offering does not have a set limit. R’ Yehudah says: Even half shekels have no set limit, for when Israel returned from the [Babylonian] exile darkons were their shekels; later selaim were their shekels; [still] later teva’in were their shekels and they wished to contribute dinars [as their half shekels]. Said R’ Shimon [to R’ Yehudah]: Nevertheless, they all gave a like amount; whereas [in the case of] a sin-offering, this [person] brings one worth a sela, another brings one worth two [selaim], and yet another brings one worth three [selaim].

The remainder of [funds set aside for] the half shekels is unconsecrated.  The remainder of [funds set aside for the purchase of] the tenth of an ephah [meal-offering]; the remainder of [funds set aside for the purchase of] bird-offerings of zavim, zavos, and women after childbirth; [the remainder of funds set aside for the purchase of] sin-offerings and guilt-offerings —- these remainders are [to be placed in the collection chest marked] “Donative Offering.”  This is the gen-eral rule: Whatever [money] has been set aside for [the purchase of sacrifices to atone for] a sin or for guilt —- its remainder is [to be placed in the collection chest marked] “Donative Offering.”  The remainder of [funds set aside for] a burnt-offering is [to be used] for [the purchase of] a burnt-offering. The remainder of [funds set aside for] a meal-offering is [to be used] for [the purchase of] a meal-offering. The remainder of [funds set aside for] a peace-offering is [to be used] for [the purchase of] a peace-offering. The remainder of [funds set aside for] a pesach-offering is [to be used] for [the purchase of] a peace-offering.  The remainder of [funds contributed for the offerings of] nazirites is [to be used] for nazirites; but the remainder of [funds contributed for the offerings of] a [specific] nazirite is [to be placed in the collection chest marked] “Donative Offering.”  The remainder of [funds contributed for distribution to] poor people is [to be used] for poor people; but the remainder of [funds contributed for the sake of] a [specific] poor man is [to be given] to that poor man.  The remainder of [funds contributed for the ransom of] captives is [to be used] for [the ransom of] captives; but the re-mainder of [funds contributed for the ransom of] a [specific] captive is [to be given] to that captive.  The remainder of [funds contributed for the burial of] the dead is [to be used] for [the burial of] the dead; [but] the remainder of [funds contributed for the burial of] a [specific] dead person is [to be given] to his heirs. R’ Meir says: The remainder of [funds con-tributed for the burial of] a [specific] dead person is to be held in escrow until Elijah shall come. R’ Nosson says: [With] the remainder of [funds contributed for the burial of] a [specific] dead person they build a monument for him on his grave.