וַיְדַבֵּ֥ר יְהוָ֖ה אֶל־מֹשֶׁ֥ה לֵּאמֹֽר׃
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Jerusalem Talmud Shekalim
MISHNAH: On the first of Adar one proclaims about sheqalim1The yearly Temple tax of half a sheqel(Ex. 30:11–16). The expenses of the Temple service had to be paid from the tax collected for the year starting on Nisan 1. Since the tax could be enforced in the Land of Israel, it was sufficient to remind people of their duty and set up collection points one month in advance.
In talmudic times, and already in the LXX, the profane sheqel was identified with the Greek and Roman didrachma, or 2 denar piece, approximately equal to the Achemaenean sheqel (siglos). However, it is clear from the talmudic sources as well as the coinage of the first war against the Romans that as sacrificial sheqel the old Canaanite and Israelite sheqel was used, approximately a Roman tetradrachma (cf. Qiddušin 1:1, Note 122.), and therefore the biblical half-sheqel was a full profane sheqel. and about kilaim2Since it is the end of the rainy season, farmers are reminded to remove spontaneous kilaim growth from their fields, so they should not run the risk that their harvest be forbidden for all use., and on the fifteenth of that month one reads the Esther scroll in fortified places3Greek χάραξ, “palisades”. The expression is used to describe walled cities reputed to have been walled at Joshua’s time, cf. Mishnah Megillah1:1., and one repairs the roads,4Rural roads which might have been damaged during the rainy season, to prepare them for the pilgrims going to Jerusalem in the following month. and the streets5Municipal roads., and water pools6Since the term is not discussed in the Halakhah, it is difficult to know whether one refers to religious miqwaot or to water supply for the pilgrims. Both kinds of pools may contain dust deposited there by the rains of the winter months., and one looks after all public needs7Described in the Halakhah., and marks the graves8Graves not in a cemetery, which must be clearly marked so ritually pure pilgrims will not be contaminated accidentally and then prevented from completing their pilgrimage. The whitewash characterizing these graves may have been damaged during the rainy season., and also goes to inspect for kilaim9As described in Mishnah 2..
In talmudic times, and already in the LXX, the profane sheqel was identified with the Greek and Roman didrachma, or 2 denar piece, approximately equal to the Achemaenean sheqel (siglos). However, it is clear from the talmudic sources as well as the coinage of the first war against the Romans that as sacrificial sheqel the old Canaanite and Israelite sheqel was used, approximately a Roman tetradrachma (cf. Qiddušin 1:1, Note 122.), and therefore the biblical half-sheqel was a full profane sheqel. and about kilaim2Since it is the end of the rainy season, farmers are reminded to remove spontaneous kilaim growth from their fields, so they should not run the risk that their harvest be forbidden for all use., and on the fifteenth of that month one reads the Esther scroll in fortified places3Greek χάραξ, “palisades”. The expression is used to describe walled cities reputed to have been walled at Joshua’s time, cf. Mishnah Megillah1:1., and one repairs the roads,4Rural roads which might have been damaged during the rainy season, to prepare them for the pilgrims going to Jerusalem in the following month. and the streets5Municipal roads., and water pools6Since the term is not discussed in the Halakhah, it is difficult to know whether one refers to religious miqwaot or to water supply for the pilgrims. Both kinds of pools may contain dust deposited there by the rains of the winter months., and one looks after all public needs7Described in the Halakhah., and marks the graves8Graves not in a cemetery, which must be clearly marked so ritually pure pilgrims will not be contaminated accidentally and then prevented from completing their pilgrimage. The whitewash characterizing these graves may have been damaged during the rainy season., and also goes to inspect for kilaim9As described in Mishnah 2..
Jerusalem Talmud Shekalim
HALAKHAH: “On the first of Adar one proclaims,” etc. Why on the first of Adar? So that Israel should bring their sheqalim in time and it should be disbursed from the new contributions to the treasury10The technical term for the Temple tax. on time on the First of Nisan. And Rebbi Samuel ben Rav Isaac said, [the heave of the treasury]11Corrector’s addition from the Babli. From here to the end of the paragraph there is a parallel in Roš Haššanah1:1 (56d line 4, ר). as at its start, as it is written12Ex. 40:17., it was in the First month of the Second year, on the first of the month, that the Sanctuary was erected. It was stated hereto, on the day the Sanctuary was erected, on the same day the contribution13The Temple tax required in Ex. 30:11–16. was collected. Rebbi Tabi, Rebbi Yoshia in the name of Cahana. It is said here months, and it is said there, months14As shown later, the reference is to Num. 28:14: this is the monthly elevation offering on its day of the New Moon, for the months of the year. This is compared to Ex. 12:2, this month shall be for you the start of months; it is the first of the months of the year. The latter verse designates the month of the spring equinox as start of the year in all matters of sacrificial ritual.. Since months mentioned there are only counted from Nisan, so also months mentioned here are only counted from Nisan. Rebbi Jonah said, Rebbi Tabi left out the start and only quoted the end; this is not done since it was stated15In the way the baraita was stated by R. Tabi, it is impossible to see what it refers to. One has to state the baraita in its entirety for it to make sense. Babli Roš Haššanah7a.: This is the elevation sacrifice for a month at its New Moon16Num. 28:14.. I could think that one should collect every month, the verse says at its New Moon for the months; at one New Moon one collects for all months of the year. I could think on any month of his choosing, it is said here months, and it is said there, months. Since months mentioned there are only counted from Nisan, so also months mentioned here are only counted from Nisan.
Jerusalem Talmud Shekalim
MISHNAH: On the Fifteenth99Of Adar, in an intercalary year the Second Adar., money changers100To exchange coins into silver half-sheqels, half a Roman tetradrachma, which are collected for the Temple. were sitting in the country side; on the Twenty Fifth they were sitting in the Temple101Since nobody is permitted to sit in the sacred domain (except possibly kings of the Davidic dynasty), these money changers had to sit on the Temple Mount, outside the sacred domain.. From the date they were sitting in the Temple one started to take pledges102To foreclose on people who did not pay their Temple tax.. From whom does one take pledges? From Levites, Israel, proselytes, and freed slaves103All these are adult male Jews subject to all commandments., but not from women, slaves104Who are obligated only in cases women are obligated. Since women do not pay, the sheqel being a positive commandment due at a fixed time, slaves cannot be obligated., and minors. Any minor for whom his father started to give the sheqel does not stop any more. However one does not take pledges from Cohanim because of communal peace105As explained in the Halakhah and Mishnah 4..
Rebbi Jehudah said: “Ben Kukhri testified at Jabneh that any Cohen who pays the sheqel108Voluntarily, even if they cannot be forced to pay. does not sin. Rabban Joḥanan ben Zakkai told him, on the contrary, any Cohen who does not pay the sheqel does sin109Since he reads the commandment Ex. 30:11–16 as not stating any exemption for Cohanim., only the Cohanim explain the following verse for their benefit: Any flour offering of a Cohen shall be totalled, it may not be eatenl110Lev. 6:16.. If the `omer, the two breads, and the shew bread are ours, how may they be eaten?l111If they would pay the sheqel, they would be part owners of these offerings, but the consumption of all these offerings is explicitly commanded.”
Rebbi Jehudah said: “Ben Kukhri testified at Jabneh that any Cohen who pays the sheqel108Voluntarily, even if they cannot be forced to pay. does not sin. Rabban Joḥanan ben Zakkai told him, on the contrary, any Cohen who does not pay the sheqel does sin109Since he reads the commandment Ex. 30:11–16 as not stating any exemption for Cohanim., only the Cohanim explain the following verse for their benefit: Any flour offering of a Cohen shall be totalled, it may not be eatenl110Lev. 6:16.. If the `omer, the two breads, and the shew bread are ours, how may they be eaten?l111If they would pay the sheqel, they would be part owners of these offerings, but the consumption of all these offerings is explicitly commanded.”