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  [If] the townspeople sent their half shekels and they were stolen or lost, [then] if the terumah had already been withdrawn, they [the messengers] must swear in the presence of the treasurers; but if not, they must swear in the presence of the townspeople, and the townspeople must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.

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his colleague to contribute for him, but [the colleague] contributed it for himself, if the te-rumah had already been withdrawn, he has misappropriated.  One who contributes his half shekel from consecrated funds, if the terumah had already been withdrawn and the animal [bought with this money] had already been offered, he has misappropriated.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.