Midrash su Esodo 30:12

When thou takest the sum of the children of Israel (Exod. 30:12). May our masters teach us: How many times each year did the Israelites bring their offerings to the Temple? Thus did our masters teach us: They brought them three times a year; on the first day of the months of Nisan, Iyar, and Elul.¹Our text says “Adar, Nisan, and Elul.” Etz Joseph, however, suggests that the reading should be “Nisan, Iyar, and Elul.” Cf. M. Shekalim 3:1. On the first day of the months of Nisan and Iyar the offerings for the Temple treasury would be collected and the priests would approach the altar to seek forgiveness for the sins of Israel with the shekels they had contributed. But why did they do so three times a year? In order that all the Israelites might be involved, throughout the year, in giving their contributions. Why did they begin to accumulate their contributions on the first day of Adar,²Actually, the Sanhedrin would make the announcement on the first day of Adar. though they did not bring it in until the first day of Nisan? It was done that way so that the offering would not become an unbearable hardship for the Israelites. Hence they (the priests) would remind the Israelites on the first day of the month of Adar (to prepare their offerings).

(Exod. 30:12:) WHEN YOU TAKE A CENSUS (rosh) OF THE CHILDREN OF ISRAEL…. This text is related (to Cant. 7:3 [2]): YOUR NAVEL IS A ROUND BOWL. LET NOT MIXED WINE BE LACKING. <The verse> is speaking of Israel's Sanhedrin, since it was located in the center of the Temple in the Chamber of Hewn Stones, which resembles a navel.¹Tanh., Exod. 9:2; PR 10:2; Numb. R. 1:4; below, Tanh. (Buber), Numb. 1:4 and Deut. 1:3 with the notes there; Ocf. Sanh. 37a; Exod. R. 39:1; below, Numb. 1:4; also Deut. 1:3. As the navel is located in the middle of the body, so was the Sanhedrin located in the middle of the Temple.

R. Chiya b. Abba, in the name of R. Jochanan, said: "It is written (Ib. 11, 4) Riches profit not in the day of wrath; but tzedaka (righteousness) delivereth from death; and (Ib. 10, 2) Treasures of wickedness profit nothing: but tzedaka delivereth from death." What do the two tzedakas mean? One, that it will save him from an unnatural death; the other, that it will save him from Gehenna." Which one speaks of Gehenna? The one in which the day of wrath is mentioned, as it is written (Zeph. 1, 15) A day of wrath is that day, referring to Gehenna. And what kind of tzedaka saves one from unnatural death? (Ib. b.) If he gives, and knows not to whom, and he who receives it knows not from whom he gets it. Giving and knowing not to whom, excludes the act of Mar Ukba. "The receiver does not know from whom," excludes the act of R. Abba. But how then shall one give charity? By giving through the charity collector. An objection was raised from the following Baraitha: What shall one do that he should have male children. R. Elazar says: "He should distribute his money among the poor." R. Joshua b. Karcha says: "He should make his wife joyful." And R. Eliezerb. Jacob said: "He shall not give a coin for the treasury of charity unless the treasurer is like unto R. Chanina b. Tradion." [Hence to a charity collector is not the best method?] The above Baraitha means also when the treasurer was of that kind. R. Abahu said: "Moses said before the Holy One, praised be He: 'Sovereign of the Universe, how may the horn of Israel be exalted?' To which he answered: 'You should take charity from every one of Israel who is to be counted (Ex. 30, 12).'" R. Abahu said again: "King Solomon b. David was questioned: 'How great is the power of charity?' And he answered: 'Go and see how David, my father, explained this (Ps. 112, 9) He distributeth , he giveth to the needy: his righteousness endureth forever, his horn shall be exalted in honor.'" Raba, however, said from the following passage (Is. 33, 16) He shall dwell on high; rocky strongholds shall be his refuge; his bread shall be given him; his water shall be sure; i.e., why shall he dwell on high, etc.? Because he is sure that to the poor he has given his bread, and to the down-trodden his water."