II Kings 12:10 Mishnah References: Mishnah Shekalim

וַיִּקַּ֞ח יְהוֹיָדָ֤ע הַכֹּהֵן֙ אֲר֣וֹן אֶחָ֔ד וַיִּקֹּ֥ב חֹ֖ר בְּדַלְתּ֑וֹ וַיִּתֵּ֣ן אֹתוֹ֩ אֵ֨צֶל הַמִּזְבֵּ֜חַ בימין [מִיָּמִ֗ין] בְּבֽוֹא־אִישׁ֙ בֵּ֣ית יְהוָ֔ה וְנָֽתְנוּ־שָׁ֤מָּה הַכֹּֽהֲנִים֙ שֹׁמְרֵ֣י הַסַּ֔ף אֶת־כָּל־הַכֶּ֖סֶף הַמּוּבָ֥א בֵית־יְהוָֽה׃

And Jehoiada the priest took a chest, and bored a hole in the lid of it, and set it beside the altar, on the right side as one cometh into the house of the LORD; and the priests that kept the threshold put therein all the money that was brought into the house of the LORD.

Mishnah Shekalim

They may change shekels into darics because of the load of the journey. Just as there were shofar-shaped chests in the Temple so there were shofar-shaped chests in the provinces. The townspeople who had 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.
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