And one was for the value of the lambs brought as a nazirite’s or a leper’s guilt offering. And one was for the value of the goats brought as communal sin offerings on Festivals. And one was for the surplus coins of one who designated money to purchase one of those offerings and had money left over after purchasing the animal. And one was for the additional silver ma’a paid as a premium in a case when two people brought their half-shekel jointly as one shekel.

After citing these four opinions, the Gemara explains: All of the other Sages do not say in accordance with the explanation of Ḥizkiyya that the six collection horns are to prevent quarrels between the families of priests, as they hold that we are not concerned about quarreling between the priests. There is no reason for them to fight, as each and every family serves on its own day and receives the hides of the animals sacrificed on that day.

The other Sages do not say in accordance with the explanation of Rabbi Yoḥanan that the six horns are to prevent the coins from decaying, as we are not concerned that the coins will decay.

The other Sages do not say in accordance with the explanation of Ze’eiri that the mishna is in accordance with the opinion of Rabbi Yehuda HaNasi, because we do not interpret a mishna in accordance with an individual opinion against the majority opinion.

The other Sages also do not say in accordance with the explanation of bar Padda that the six collection horns were for the value of bulls, rams, lambs, and goats that had been lost, for the surplus coins left over after purchasing an offering, and for the ma’a paid as a premium in addition to the half-shekel of two people. This is because they hold that there is no reason to differentiate between the surplus and the value of specific animals, as all of the animals that were lost and another offered in their place are also surplus, and their value is surplus after the replacement offering was purchased.

The other Sages also do not agree with bar Padda’s explanation that the sixth collection horn was for the ma’a, because they hold that the ma’a goes toward the same purpose as the regular shekels, as it is taught in a baraita with regard to the ma’a: Where would this premium [kalbon] go, i.e., what was done with it? It would be added to the shekels themselves, which would be used to buy the daily and additional offerings; this is the statement of Rabbi Meir. Rabbi Eliezer says: It would be used for communal gift offerings.

The Gemara cites two additional explanations for the purpose of the six collection horns. And Shmuel says: These six horns correspond to the surplus coins left over after purchasing six offerings, namely: The surplus coins left over after purchasing a sin offering; and the surplus coins left over after purchasing a guilt offering; and the surplus coins left over after purchasing a nazirite’s guilt offering, brought if he comes into contact with a corpse during his term of naziriteship; and the surplus coins left over after purchasing a leper’s guilt offering, brought as part of his purification process; and the surplus coins left over after purchasing a meal offering of a sinner; and the surplus coins left over after purchasing the tenth of an ephah griddle-cake meal offering sacrificed by the High Priest each day, half in the morning and half in the evening.

And Rabbi Oshaya says that there is a different explanation for the six collection horns: They correspond to the surplus coins left over after purchasing a sin offering; and the surplus coins left over after purchasing a guilt offering; and the surplus coins left over after purchasing a nazirite’s guilt offering; and the surplus coins left over after purchasing a leper’s guilt offering; and the surplus coins left over after the purchase of pairs of doves or pigeons by women after childbirth, by zavim as part of their purification process, and others; and the surplus coins left over after purchasing a meal offering of a sinner.

The Gemara asks: And what is the reason that Shmuel does not say in accordance with the explanation of Rabbi Oshaya that one of the collection horns was for the surplus coins left over after purchasing pairs of birds? The Gemara answers: A collection horn for coins for pairs of birds is already taught in the first clause of the mishna in tractate Shekalim (18a), among the list of seven collection horns that served purposes other than the communal gift offerings.

The Gemara asks: And does Rabbi Oshaya teach the mishna without teaching that one of the collection horns was for pairs of birds? Does he have a different version of the mishna? But doesn’t Rabbi Oshaya teach the mishna explicitly, teaching in his version of the mishna that there was a collection horn for pairs of birds? The Gemara answers that one of the collection horns was for coins designated for purchasing pairs of birds, and one collection horn was for the surplus coins remaining after purchasing pairs of birds.

The Gemara asks: And what is the reason that Rabbi Oshaya does not say in accordance with the opinion of Shmuel? The Gemara answers that he holds like the one who says that the surplus coins left over after purchasing the tenth of an ephah griddle-cake meal offering of the High Priest are not used to purchase other offerings but are left to rot; as it is taught in a baraita: The surplus coins left over after purchasing the meal offering of are used for the purchase of a communal gift offering. The surplus coins left over after purchasing a meal offering are left to rot.

The Gemara clarifies the opaque wording: What is the baraita saying? Rav Ḥisda said that this is what the baraita is saying: The surplus coins left over from the purchase of a meal offering of a sinner are used for the purchase of a communal gift offering. The surplus coins left over from purchasing the tenth of an ephah griddle-cake meal offering of the High Priest are left to rot.

Rabba offered an alternative interpretation of the baraita and said: Even the surplus coins left over from purchasing the tenth of an ephah griddle-cake meal offering of the High Priest are also used for the purchase of a communal gift offering. Rather, the surplus coins left over from purchasing the loaves accompanying a thanks offering are left to rot.

The Gemara points out that the opinions of Rav Ḥisda and Rabba correspond to opinions raised in the dispute among earlier amora’im, as with regard to the surplus coins left over from purchasing the tenth of an ephah griddle-cake meal offering of the High Priest, Rabbi Yoḥanan says that they are used to buy a communal gift offering, while Rabbi Elazar says that they must be left to rot.

The Gemara raises an objection to the opinion of Rabbi Elazar from a mishna (Shekalim 6b): The surplus coins that had been designated for shekels are non-sacred property; but with regard to the surplus coins left over after purchasing the tenth of an ephah meal offering, and the surplus money that had been designated to purchase offerings that are brought due to ritual impurity or a sin, such as the pairs of birds of zavim, the pairs of birds of zavot, the pairs of birds of women after childbirth, and sin offerings, and guilt offerings, in these cases, the surplus coins must be used for a communal gift offering.

The Gemara explains the objection: What is the meaning of the phrase: The tenth of an ephah meal offering? Is it not referring to the surplus coins left over after purchasing the High Priest’s tenth of an ephah griddle-cake meal offering?

The Gemara answers: No, it is referring to the surplus coins left over after purchasing the meal offering of a sinner, which is also brought from a tenth of an ephah of fine flour (Leviticus 5:11).

Rav Naḥman bar Rav Yitzḥak said: It is reasonable to accept the opinion of the one who said: The surplus coins left over from purchasing the tenth of an ephah griddle-cake meal offering of the High Priest are left to rot.

As it is taught in a baraita with regard to a sinner’s meal offering: The verse states: “But if his means are not sufficient for two doves or two pigeons, then he shall bring his offering for that which he has sinned, the tenth part of an ephah of fine flour for a sin offering; he shall put no oil upon it, nor shall he put any frankincense upon it, for it is a sin offering” (Leviticus 5:11). Rabbi Yehuda said that the phrase “it is a sin offering” is interpreted as a restriction: It is called a sin offering, and no other meal offering is called a sin offering. This taught that with regard to the tenth of an ephah griddle-cake meal offering of the High Priest, it is not called a sin offering, and consequently it requires frankincense.

Rav Naḥman inferred: And since it is not called a sin offering, its surplus coins should not be used to buy communal gift offerings like the surplus coins of sin offerings; rather, they should be left to rot.

MISHNA: With regard to one who said: This bull is hereby a burnt offering, and subsequently it became blemished [venista’ev] and was disqualified from sacrifice, he should redeem the bull and with that money purchase another bull as an offering in its stead. If he wishes, he may bring two bulls with its redemption money instead of one. If one says: These two bulls are hereby a burnt offering, and subsequently they became blemished, if he wishes he may bring one bull with their redemption money. And Rabbi Yehuda HaNasi deems this prohibited, and holds that he must bring two bulls.

In a case where one said: This ram is hereby a burnt offering, and it became blemished, if he wishes he may bring a lamb with its redemption money. In a case where one said: This lamb is hereby a burnt offering, and it became blemished, if he wishes he may bring a ram with its redemption money. And Rabbi Yehuda HaNasi deems it prohibited for one to bring one type of animal with redemption money from another type of animal.