The commandment of the giving of the half shekel during the year: That each one of Israel from twenty years and up — whether poor or rich — give the half shekel, which is the weight of ten gerah of silver, each year to the hand of the priests, as it is stated (Exodus 30:13), “This is what everyone who passes the count shall give.” And they would place all of it in a compartment in the Temple. And from there they would take them out (Mishnah Shekalim 4) to buy daily offerings, additional offerings and any sacrifice brought for the community and their libations, the salt with which they would salt the sacrifices, the wood for the arrangement, the bread of display and the wage of the one making the bread of display, the omer, the two-breads, the red heifer, the goat sent away and the golden strip [it would carry].
It is from the roots of the commandment that the Holy One, blessed be He, wanted for the good of all of Israel and for their merit, that the hand of all be equal in the matter of the sacrifices that are brought in front of Him regularly the whole year, and in these matters that were mentioned. [It is] also that all be equal — both poor and rich — in one commandment in front of Him, to bring up their thought for the good in front of Him, through the commandment that they are all included in. And raising up the thought is all said from the side of the receiver (people), as we have written above (Sefer HaChinukh 97).
From the laws of the commandment is for example, that which they, may their memory be blessed, said (Mishnah Shekalim 1:1) that on the first of Adar, we announce about the shekel-coins; that even the poorest of the poor is liable for it, and if he does not have it, he borrows from others or sells the cloak that is upon him and gives it, as it is stated (Exodus 30:16), “and the poor may not lessen.” And [that] he does not give [it] over several times, but rather all at one time; that its weight is [equal to] eighty grains of barley, as the weight of the whole shekel that was in the days of Moshe was one hundred and sixty barley [grains]. And that all are obligated to give it, priests, Levites, Israelites, converts and freed slaves; but not women, slaves and minors. But if they give it, we accept [it] from them, but not from gentiles - they do not have a share and inheritance among us. And [that] they, may their memory be blessed, also said (Mishnah Shekalim 1:6) that anyone who does not give an exact half-shekel which was a coin at that time; but gives silver of its weight for it or [its equivalent] in small bronze coins (perutot) [instead], must add a little to the weight of his shekel — and that little was called a kalbon (small coin). And that this little is the wage of the moneychanger who gets his wage for changing the perutot into the half shekel that was fixed. And therefore two that brought a whole shekel between the two of them [also] require a kalbon — since if they wanted to exchange it, they would need to give the moneychanger a kalbon. And so too must they give it to the [Temple] treasurer, since Scripture obligated them in a half shekel (and not a whole one) — and so they are obligated about it or its value precisely. And so [too,] that which they, may their memory be blessed, said (Mishnah Shekalim 2:1) is the law about one who loses his shekel on the way. And the rest of its many details are [all] elucidated in the tractate built upon this, and that is Tractate Shekalim. (See Mishneh Torah, Laws of Sheqel Dues 1.)
And [it] is practiced at the time of the [Temple], such that all of Israel is obligated to give it — whether those that are standing in the Land or those outside of the Land. And not during the time of the [Temple], no man is obligated about it — even those standing in the Land. And one who transgresses it and does not give it, has violated a positive commandment and his punishment is very great; as he has separated himself from the community and is not included in their atonement. And now, in our sins, that we do not have a Temple, all of Israel is accustomed to remember the thing by reading this section of Ki Tissa until “And you shall take the money of the atonements” in the synagogue every year, always on the Shabbat that is before Rosh Chodesh (the first day of) Adar (Megillah 29a).
מִצְוַת נְתִינַת מַחֲצִית הַשֶּׁקֶל בְּשָׁנָה – שֶׁיִּתֵּן כָּל אֶחָד מִיִּשְׂרָאֵל מִבֶּן עֶשְׂרִים שָׁנָה וָמַעְלָה בֵּין עָנִי בֵּין עָשִׁיר מַחֲצִית הַשֶּׁקֶל. שֶׁהוּא מִשְׁקַל עֲשָׂרָה גֵּרָה כֶּסֶף בְּכָל שָׁנָה לְיַד הַכֹּהֲנִים, שֶׁנֶּאֱמַר (שמות ל, יג) זֶה יִתְּנוּ כָּל הָעֹבֵר עַל הַפְּקֻדִים. וְהָיוּ מַנִּיחִין הַכֹּל בְּלִשְׁכָּה אַחַת שֶׁבַּמִּקְדָּשׁ, וּמִשָּׁם הָיוּ מוֹצִיאִין (שקלים פ"ד) לִקְנוֹת תְּמִידִין וּמוּסָפִין וְכָל קָרְבָּן הַקָּרֵב עַל הַצִּבּוּר וְנִסְכֵּיהֶם, וְהַמֶּלַח שֶׁמּוֹלְחִין בּוֹ אֶת הַקָּרְבָּנוֹת, וַעֲצֵי הַמַּעֲרָכָה, וְלֶחֶם הַפָּנִים וּשְׂכַר הָעוֹשֶׂה לֶחֶם הַפָּנִים, וְהָעֹמֶר וּשְׁתֵּי הַלֶּחֶם, וּפָרָה אֲדֻמָּה, וְשָׂעִיר הַמִּשְׁתַּלֵּחַ, וְלָשׁוֹן שֶׁל זְהוֹרִית.
The commandment of the giving of the half shekel during the year: That each one of Israel from twenty years and up — whether poor or rich — give the half shekel, which is the weight of ten gerah of silver, each year to the hand of the priests, as it is stated (Exodus 30:13), “This is what everyone who passes the count shall give.” And they would place all of it in a compartment in the Temple. And from there they would take them out (Mishnah Shekalim 4) to buy daily offerings, additional offerings and any sacrifice brought for the community and their libations, the salt with which they would salt the sacrifices, the wood for the arrangement, the bread of display and the wage of the one making the bread of display, the omer, the two-breads, the red heifer, the goat sent away and the golden strip [it would carry].
מִשָּׁרְשֵׁי הַמִּצְוָה. שֶׁרָצָה הַקָּדוֹשׁ בָּרוּךְ הוּא לְטוֹבַת כָּל יִשְׂרָאֵל וְלִזְכוּתָם שֶׁתִּהְיֶה יַד כֻּלָּם שָׁוָה בִּדְבַר הַקָּרְבָּנוֹת הַקְּרֵבִים לְפָנָיו כָּל הַשָּׁנָה בְּהַתְמָדָה וּבְעִנְיָנִים אֵלּוּ הַנִּזְכָּרִים, וְשֶׁיִּהְיוּ הַכֹּל, אֶחָד עָנִי וְאֶחָד עָשִׁיר, שָׁוִים בְּמִצְוָה אַחַת לְפָנָיו לְהַעֲלוֹת זִכְרוֹן כֻּלָּם עַל יְדֵי הַמִּצְוָה שֶׁהֵם כְּלוּלִים בָּהּ יַחַד לְטוֹבָה לְפָנָיו. וַעֲלִיַּת הַזִּכָּרוֹן הַכֹּל נֶאֱמַר מִצַּד הַמְקַבֵּל עַל הַדֶּרֶךְ שֶׁכָּתַבְנוּ לְמַעְלָה (מצוה צז).
It is from the roots of the commandment that the Holy One, blessed be He, wanted for the good of all of Israel and for their merit, that the hand of all be equal in the matter of the sacrifices that are brought in front of Him regularly the whole year, and in these matters that were mentioned. [It is] also that all be equal — both poor and rich — in one commandment in front of Him, to bring up their thought for the good in front of Him, through the commandment that they are all included in. And raising up the thought is all said from the side of the receiver (people), as we have written above (Sefer HaChinukh 97).
מִדִּינֵי הַמִּצְוָה. כְּגוֹן מַה שֶׁאָמְרוּ זִכְרוֹנָם לִבְרָכָה (שקלים פ"א מ"א) שֶׁבְּאֶחָד בַּאֲדָר מַשְׁמִיעִין עַל הַשְּׁקָלִים, וְשֶׁאֲפִלּוּ דַּל שֶׁבַּדַּלִּים חַיָּב בּוֹ, וְאִם אֵין לוֹ שׁוֹאֵל מֵאֲחֵרִים אוֹ מוֹכֵר כְּסוּתוֹ שֶׁעָלָיו וְנוֹתְנוֹ, שֶׁנֶּאֱמַר (שמות ל טו) וְהַדַּל לֹא יַמְעִיט, וְאֵינוֹ נוֹתֵן בִּפְעָמִים הַרְבֵּה אֶלָּא הַכֹּל בְּפַעַם אַחַת, וְהוּא מִשְׁקַל שְׁמֹנִים גַּרְעִינֵי שְׂעוֹרָה, שֶׁהַשֶּׁקֶל הַשָּׁלֵם הָיָה בִּימֵי מֹשֶׁה מִשְׁקַל מֵאָה וְשִׁשִּׁים שְׂעוֹרָה, וְהַכֹּל חַיָּבִין לִתְּנָם, (שקלים שם) כֹּהֲנִים לְוִיִּם וְיִשְׂרְאֵלִים, גֵּרִים וַעֲבָדִים מְשֻׁחְרָרִין אֲבָל לֹא נָשִׁים וַעֲבָדִים וּקְטַנִּים, וְאִם נָתְנוּ מְקַבְּלִים מֵהֶן, אֲבָל לֹא מִן הַגּוֹיִם, חֵלֶק וְנַחֲלָה לֹא יִהְיֶה לָהֶם בְּתוֹכֵנוּ. וְעוֹד אָמְרוּ זִכְרוֹנָם לִבְרָכָה (שקלים פ"א מ"ו) שֶׁכָּל מִי שֶׁאֵינוֹ נוֹתֵן חֲצִי שֶׁקֶל מַמָּשׁ שֶׁהָיָה מַטְבֵּעַ בְּאוֹתוֹ זְמַן, וְנוֹתֵן בַּעֲבוּרוֹ כֶּסֶף בְּמִשְׁקָלוֹ אוֹ פְּרוּטוֹת שֶׁמּוֹסִיף עַל מִשְׁקַל שִׁקְלוֹ זֶה מְעַט, וְאוֹתוֹ הַמְּעַט נִקְרָא קַלְבּוֹן (מטבע קטן). וְאוֹתוֹ הַמְּעַט הוּא שְׂכַר הַשֻּׁלְחָנִי שֶׁמִּשְׂתַּכֵּר כְּשֶׁהוּא מַחֲלִיף חֲצִי שֶׁקֶל שֶׁהָיָה קָבוּעַ בִּשְׁבִיל פְּרוּטוֹת. וּלְפִיכָךְ שְׁנַיִם שֶׁהֵבִיאוּ שֶׁקֶל שָׁלֵם בֵּין שְׁנֵיהֶם חַיָּבִין בְּקַלְבּוֹן, שֶׁאִלּוּ רָצוּ לְהַחֲלִיפוֹ צְרִיכִים הָיוּ לָתֵת הַקַּלְבּוֹן לַשֻּׁלְחָנִי, וּכְמוֹ כֵן יִתְּנוּהוּ לַגִּזְבָּר, לְפִי שֶׁבַּחֲצִי שֶׁקֶל חִיְּבָם הַכָּתוּב, וְלָכֵן חַיָּבִים בּוֹ אוֹ בְּעֶרְכּוֹ בְּכִוּוּן. וְכֵן מָה שֶׁאָמְרוּ זִכְרוֹנָם לִבְרָכָה (שקלים פ"ב מ"א) בְּמִי שֶׁאָבַד שִׁקְלוֹ בַּדֶּרֶךְ מַה דִּינוֹ, וְיֶתֶר רֻבֵּי פְּרָטֶיהָ, מְבֹאָרִים בַּמַּסֶּכְתָּא הַבְּנוּיָה עַל זֶה וְהִיא מַסֶּכֶת שְׁקָלִים [פ"א מה' שקלים]
From the laws of the commandment is for example, that which they, may their memory be blessed, said (Mishnah Shekalim 1:1) that on the first of Adar, we announce about the shekel-coins; that even the poorest of the poor is liable for it, and if he does not have it, he borrows from others or sells the cloak that is upon him and gives it, as it is stated (Exodus 30:16), “and the poor may not lessen.” And [that] he does not give [it] over several times, but rather all at one time; that its weight is [equal to] eighty grains of barley, as the weight of the whole shekel that was in the days of Moshe was one hundred and sixty barley [grains]. And that all are obligated to give it, priests, Levites, Israelites, converts and freed slaves; but not women, slaves and minors. But if they give it, we accept [it] from them, but not from gentiles - they do not have a share and inheritance among us. And [that] they, may their memory be blessed, also said (Mishnah Shekalim 1:6) that anyone who does not give an exact half-shekel which was a coin at that time; but gives silver of its weight for it or [its equivalent] in small bronze coins (perutot) [instead], must add a little to the weight of his shekel — and that little was called a kalbon (small coin). And that this little is the wage of the moneychanger who gets his wage for changing the perutot into the half shekel that was fixed. And therefore two that brought a whole shekel between the two of them [also] require a kalbon — since if they wanted to exchange it, they would need to give the moneychanger a kalbon. And so too must they give it to the [Temple] treasurer, since Scripture obligated them in a half shekel (and not a whole one) — and so they are obligated about it or its value precisely. And so [too,] that which they, may their memory be blessed, said (Mishnah Shekalim 2:1) is the law about one who loses his shekel on the way. And the rest of its many details are [all] elucidated in the tractate built upon this, and that is Tractate Shekalim. (See Mishneh Torah, Laws of Sheqel Dues 1.)
וְנוֹהֶגֶת בִּזְמַן הַבַּיִת שֶׁחַיָּבִים לָתֵת אוֹתָהּ כָּל יִשְׂרָאֵל, בֵּין הָעוֹמְדִין בָּאָרֶץ אוֹ חוּצָה לָאָרֶץ. וְשֶׁלֹּא בִּזְמַן הַבַּיִת, אֵין חַיָּב בָּהּ אָדָם וַאֲפִלּוּ הָעוֹמְדִים בָּאָרֶץ. וְהָעוֹבֵר עָלֶיהָ וְלֹא נְתָנוֹ בִּטֵּל עֲשֵׂה, וְעָנְשׁוֹ גָּדוֹל מְאֹד, שֶׁפֵּרַשׁ עַצְמוֹ מִן הַצִּבּוּר וְאֵינוֹ בִּכְלַל כַּפָּרָתָן. וְעַכְשָׁו בַּעֲוֹנֹתֵינוּ, שֶׁאֵין לָנוּ מִקְדָּשׁ וְלֹא שְׁקָלִים, נָהֲגוּ כָּל יִשְׂרָאֵל (מגילה כט א) לְזֵכֶר הַדָּבָר לִקְרוֹת בְּבֵית הַכְּנֶסֶת בְּכָל שָׁנָה וְשָׁנָה פָּרָשָׁה זוֹ שֶׁל כִּי תִשָּׂא עַד וְלָקַחְתָּ אֶת כֶּסֶף הַכִּפֻּרִים בְּשַׁבָּת שֶׁהוּא לִפְנֵי רֹאשׁ חֹדֶשׁ אֲדָר לְעוֹלָם.
And [it] is practiced at the time of the [Temple], such that all of Israel is obligated to give it — whether those that are standing in the Land or those outside of the Land. And not during the time of the [Temple], no man is obligated about it — even those standing in the Land. And one who transgresses it and does not give it, has violated a positive commandment and his punishment is very great; as he has separated himself from the community and is not included in their atonement. And now, in our sins, that we do not have a Temple, all of Israel is accustomed to remember the thing by reading this section of Ki Tissa until “And you shall take the money of the atonements” in the synagogue every year, always on the Shabbat that is before Rosh Chodesh (the first day of) Adar (Megillah 29a).