Midrash su Isaia 60:17

R. Assi said: "One must not refuse to give at least a third of a shekel yearly for charity, as it is said (Neh. 10, 33) And we established for us [as one of the] commandments to impose on ourselves [to give] the third part of a shekel in every year," etc. R. Assi said further: "The virtue of charity is equal in importance to all the other commandments together, as it is said (Ib.) And we established commandments. It is not written in the singular, but in the plural." R. Elazar said: "The collector of charity is considered more virtuous than the donor, as it is said (Is. 32, 7) And the work of charity (who causes others to give charity) shall be peace; and the effect of charity is quietness and security forever." Raba said to the inhabitants of Mahusa, his city: "I pray you, see that there be concord among you, in order that ye shall have peace from the government." R. Elazar said again: "When the Temple was in existence one gave his shekel, and he was atoned. Now, when the Temple is destroyed, if people are worthy then they will deserve to (Is. 58, 7) Distribute thy bread to the hungry; if not, the idolators will come and take away their goods by force, as it is said (Ib.) And the afflicted poor bring thou into thy house." "Nevertheless," said Mar Ukba, "even this is counted as charity in Heaven, for it is said (Is. 60, 17) And thy compulsory [acts] will be considered charity.'"

Another interpretation (of Numb. 3:40), “enroll every first-born male.” But look, we find two hundred and seventy-three first-born, who were found to be in excess of the [number of] the Levites at the time that Moses numbered them.¹⁰⁷Numb. R. 4:7. According to Numb. 3:43, there were 22,273 first-born, while Numb. 3:39 put the number of Levites at 22,000. The problem for Moses was that he had been commanded (in Numb. 3:44-45) to replace all the first-born with Levites. R. Judah and R. Nehemiah [differ about this].¹⁰⁸Numb. R. 4:10; ySanh. 1:4 (19c). R. Judah says, “This is what Moses did: he took [twenty-two thousand] lots¹⁰⁹Gk.: pittakia (“tickets”); Lat.: pittacia (“ticket”). and wrote ‘Levite,’ on each of them. Then he took two hundred and seventy-three more lots and wrote ‘five sela'im’¹¹⁰A sela‘ is equal to one sacred or two common shekels. Thus five sela‘im matches the payment of five shekels required in Numb. 3:46-47. [on each of them]. He mixed them up and put them in an urn.¹¹¹Gk.: kalpe. For more details about such an urn, see Yoma 39a. Then the father of a first-born would put his hand into the urn. If there came up in his hand a lot on which was written ‘Levite,’ he was redeemed (by a Levite) and exempted from the five sela'im; but if there came up in his hand a lot on which was written ‘five sela'im,’ he handed over five sela'im.” These are the words of R. Judah. R. Nehemiah says, “There is still a difference of opinion on the matter, because one could say to him, ‘There is no lot [remaining] here on which “Levite" is written.¹¹²Sanh. 17a. That is the reason it did not come up in my hand.’ Instead this is what Moses did: He took lots according to the number of all the first-born, and wrote ‘Levite’ on them. Then again he took other lots according to their number and wrote ‘five sela'im’ on them. He mixed them up and put them in an urn. Then the father of a first-born would reach into the urn. If a lot with ‘Levite’ came up in his hand, he knew that a Levite had redeemed him, and had exempted him from the five sela'im; but if a lot with ‘five sela'im’ came up in his hand, he handed over five sela'im. Then the officer said to him, ‘Was there not another lot there on which "Levite" was written? So you are not worthy of being redeemed by a Levite.’” (Numb. 3:40:) “Enroll (rt.: pqd) every first-born male.” There is [a use of] the root pqd for the first born, as stated (ibid.), “enroll (rt.: pqd) every first-born male.”¹¹³Numb. R. 4:4. There is [a use of] the root pqd for children (in I Sam. 2:21), “For the Lord visited (rt.: pqd) Hannah; so she conceived and bore three sons and two daughters.” There is [a use of] the root pqd for watching over (in Job 10:12), “and Your providence (rt.: pqd) has watched over my spirit.” There is [a use of] the root pqd for peace (in Is. 60:17), “and I will appoint peace as your overseer (rt.: pqd).”

[Another interpretation] (of Numb. 3:40:) ENROLL (rt.: PQD) EVERY FIRST-BORN MALE. There is <a use of> the root PQD for the first born, as stated (ibid.): ENROLL (rt.: PQD) EVERY FIRST-BORN MALE.¹³⁵Tanh., Numb. 1:21, cont.; Numb. R. 4:4. There is <a use of> the root PQD for children (in I Sam. 2:21): FOR THE LORD VISITED (rt.: PQD) HANNAH; SO SHE CONCEIVED AND BORE THREE SONS <AND TWO DAUGHTERS>. There is <a use of> the root PQD for watching over (in Job 10:12): AND YOUR PROVIDENCE (rt.: PQD) HAS WATCHED OVER MY SPIRIT. There is <a use of> the root PQD for peace (in Is. 60:17): AND I WILL APPOINT PEACE AS YOUR OVERSEER (rt.: PQD).