출애굽기 30:15 미슈나 참조: Mishnah Shekalim

הֶֽעָשִׁ֣יר לֹֽא־יַרְבֶּ֗ה וְהַדַּל֙ לֹ֣א יַמְעִ֔יט מִֽמַּחֲצִ֖ית הַשָּׁ֑קֶל לָתֵת֙ אֶת־תְּרוּמַ֣ת יְהוָ֔ה לְכַפֵּ֖ר עַל־נַפְשֹׁתֵיכֶֽם׃

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Mishnah Shekalim

Rabbi Shimon says: what is the difference between shekels and a sin-offering? Shekels have a fixed value, but a sin-offering has no fixed value. Rabbi Judah says: shekels also have no fixed value. For when the Israelites came up out of the diaspora they used to pay the shekel in darics, then they paid the shekel in selas, then they paid it in tibs, and finally they wanted to pay it in dinars. But Rabbi Shimon said: nevertheless they are all of the same value for everyone, whereas [in the case of] a sin-offering one man may bring it of the value of one sela, another may bring it of the value of two selas, and another in the value of three selas.
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