출애굽기 30:13 미슈나 참조: Mishnah Shekalim & Mishnah Shevuot

The following are liable [to pay] the kalbon (surcharge): Levites and Israelites and converts and freed slaves; but not priests or women or slaves or minors. If a man paid the shekel on behalf of a priest, or on behalf of a woman, or on behalf of a slave, or on behalf of a minor, he is exempt. If a man paid the shekel on his own behalf and on behalf of his fellow he is liable for one kalbon. Rabbi Meir says: two kalbons. If one gave a sela and received a shekel, he is liable to pay two kalbons.

The oath of the judges [is imposed when] the claim is [at least] two silver coins, and the admission the equivalent of a perutah. And if the admission is not of the same kind as the claim, he is exempt. How is this so? “Two silver ma’ahs of mine are in your possession,” [and the other replies], “I have nothing of yours in my possession except a perutah,” he is exempt. “Two silver ma’ahs of mine and a perutah are in your possession,” [and the other replies,] “I have nothing of yours in my possession except a perutah,” he is liable. “A hundred denarii of mine are in your possession”, [and the other replies], “I have nothing of yours,” he is exempt. “A hundred denarii of mine are in your possession”, [and the other replies], “I have of yours only fifty denarii,” he is liable. “You have of my father’s a hundred denarii”, [and the other replies], “I have of his only fifty denarii”, he is exempt, because it is as if he restores a lost object.