On the first of Adar they proclaim about [the payment of] the shekalim and about kilayim.  On the fifteenth of Adar they read the Megillah in the walled cities, they [commence] to repair the roads, the town squares, and the accumulations of wa-ter, they attend to all of the public needs, they mark the graves, and they also go out [to inspect the fields] for kilayim.

Said R’ Yehudah: At first they would uproot and throw [the kilayim] before them. When the number of transgressors in-creased, they would uproot and throw [the kilayim] upon the roads. [Finally,] they instituted that they declare the entire field ownerless.

On the fifteenth of Adar money changers would sit in the province. On the twenty-fifth they sat in the Temple. From the time they sat in the Temple, they would commence to seize collateral. From whom did they seize collateral? [From] Leviim and Yisraelim, proselytes and freed slaves, but not from women, slaves, nor minors; [however, in the case of] a minor whose fa-ther has commenced to contribute the half shekel on his behalf, [the father] should not cease to do so. For the sake of peace, they do not seize collateral from the Kohanim.

Said R’ Yehudah: Ben Buchri testified in Yavneh that any Kohen who contributes [the half shekel] has not sinned. Rabban Yochanan ben Zakkai replied to Ben Buchri: It is not so! Rather, any Kohen who does not contribute [the half shekel] has sinned; but the Kohanim interpret the following verse for their own benefit: Every meal-offering of a Kohen shall be entirely burnt; it may not be eaten (Leviticus 6:16). [If] the Omer-offering, the Two Loaves, and the Panim Bread are ours, how may they be eaten?

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.

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].