욥기 38:14의 Musar

The select few manage to penetrate to an even higher level, i.e. the level of the yud in its full sense equivalent to the שקל הקודש, as we explained earlier. The reason the Torah calls for a contribution of only half this שקל הקודש (Exodus 30,13), is that most people are not able to attain a higher level than that represented by such a half שקל. Psalms 68,18, describes this dual yud when mentioning רבותיים instead of רבבות. There was no need for the Torah in פרשת כי תשא, to describe the שקל as a half שקל and spelling out that a whole שקל contains 20 geyrah, except to remind us of the fact that G–d's input into a human being is limited to ten parts out of of twenty. This means that the "holy" component of a human being to start with is only 50%. Man can be compared to a two sided coin. The scriptural hint for this is תתהפך כחומר חותם (Job 38,14), "it turns over like clay under the seal" (which has a seal imprinted on it). The body thus is viewed like the coin, i.e. the receptacle for the imprint the soul makes upon it. In its most elevated state the soul is to be viewed like G–d's imprint on the body. This is what our sages meant when they said that the soul resembles G–d in five ways. This is also the deeper meaning of our sages in Shekalim 4, saying that G–d showed Moses a fiery coin since He Himself is compared to consuming fire (אש אוכלה, Deut. 9,3). The Jewish people purchased the daily communal sacrifices from the money raised by these contributions (half-שקל). This is perhaps why these sacrifices are described as, אשה לה' "a fire offering to G–d (Numbers 28,3).