MISHNAH: If one gives his sheqel to another person to deliver it for him but that one uses it for himself, if the sums were disbursed he committed me`ilah<sup>29</sup>Sacrilegious larceny.
As explained in Note 3, the money used for public sacrifices, disbursed three times a year (Mishnah 3:1) is computed taking into account monies collected but not yet delivered. These therefore are Temple money wherever they be at the moment (Note 22). Dishonest use of these monies therefore is not stealing from a private person but me`ilah from Heaven’s property.. If somebody pays his sheqel from Temple money, if the sums were disbursed and the animal sacrificed he committed me`ilah<sup>30</sup>Temple money in general is money intended for the upkeep of the Temple. Sheqalim are mainly used to buy sacrifices. Using one for the other is alienation from the original intent but not me`ilah, which is committed only if sancta are used for profane purposes. If the money which he took from Temple money is actually used to buy a sacrifice, he does not have to take from his profane money to pay the sheqel; using the corresponding profane money makes the act larceny.. From Second Tithe or Sabbatical money, he shall eat correspondingly³¹Second Tithe is produce to be eaten in Jerusalem in purity. The produce may be redeemed and the money taken to Jerusalem (Deut. 14:22–27). Similarly, Sabbatical produce has to be eaten, not used in industry. If such produce was sold, the proceeds are to be used to buy produce of the Land to be consumed in the Land. If such money was alienated from its original use, the situation can be repaired in replacing it with new money to be used for the original purpose..

HALAKHAH: “He who pays the sheqel,” etc. We have stated, “if the sums were disbursed.” In the House of Rebbi it was stated, “if the animal was sacrificed.³²Even in the first sentence of the Mishnah.” Rebbi Eleazar said, who is the Tanna of “if the animal was sacrificed”? Rebbi Simeon, since Rebbi Simeon said, he receives his money immediately, the priests are quick³³The statement of R. Simeon is Halakhah 4:11. The Mishnah there states that flour and wine bought by the Temple are bought on condition that they be qualified to be used on the altar. The risk that the flour might have worms or the wine be vinegar has to be carried by the seller; therefore he cannot be paid before the produce is used and found qualified. R. Simeon disagrees since the Cohanim will do the checking immediately. Therefore if we interpret that “the sums were disbursed” not that they were taken from the treasury to the office of the buying agent but that they were actually contracted for sacrificial animals, for R. Simeon there is no practical difference between the two statements. (Tosephta Me`ilah1:21).. It is difficult. If somebody stole another’s elevation offering and slaughtered it without special mention, is it not without special mention atoning for the original owner<sup>34</sup>The entire Mishnah seems to be baseless. Since the sheqalim become part of a large sum, it is impossible to know whose sheqel pays for what and when his particular sheqel is disbursed.? Rebbi Yudan said, explain it if it was a definite object, like that of the House of Rabban Gamliel who was taking aim throwing it into the chest<sup>35</sup>Mishnah 3:3. In the House of Rabban Gamliel I they took their sheqel and threw it into the box from which sacrifices were bought; they had control over the time when their sheqel was used.. But should one not worry that maybe it will become part of the remainder; is there me`ilah for the remainder³⁶As explained in Halakhah 4:3, the leftover monies could be used for many needs of the Temple other than sacrifices; therefore larceny of these monies was not me`ilah which required a special sacrifice; R. Meïr disagrees and seems to restrict the uses of the money to sacrificial objects enumerated in Mishnah 4:3. Babli Qiddušin54a.? But it must follow Rebbi Meïr, since Rebbi Meïr said, there is me`ilah for the remainder. Still if it was a definite object, like that of the House of Rabban Gamliel who was taking aim and disbursed it in his name³⁷There can be me`ilah only if the misappropriated sheqel can be traced to the moment of its actual use for sacrifices..

How does he profit³⁸In order to be guilty of me`ilah, one not only must use a sacred object illegally but also profit from the action (Mishnah Me`ilah5:1).? Rebbi Abbin said in the name of the rabbis there, since the court could take a pledge from but did not take any pledge he is like one who profited.

It is written³⁹Lev. 27:26., but a firstling which is born first to the Eternal by a domestic animal no person can declare holy. No holiness can fall on anything holy⁴⁰The argument is based on the second part of the verse, not quoted in the text: whether ox or sheep, it [already] is the Eternal’s; cf. Mishnah Arakhin8:7. The problem addressed is how to rectify the situation that tithe or sabbatical money was taken for the sheqel. Not only is there an obligation to make up for the value taken but the coin given as sheqel, being already holy (of a minor degree) cannot possibly acquire the holiness of monies dedicated to the Temple. Without rectification, the use of the coin by the Temple authorities would be sinful.. What does he do? He brings a profane tetradrachma and says, the monies of Second Tithe wherever they be⁴¹Meaning the coins given as sheqel. are redeemed by this tetradrachma; this is designated as Second Tithe and the others⁴¹Meaning the coins given as sheqel. are declared sheqalim.

MISHNAH: If somebody collects coins and says, “these are for my sheqel,” the House of Shammai say, the excess is gift⁴²To be given into the gift account of the Temple treasury from which elevation offerings are bought to occupy the altar when otherwise it would be idle., but the House of Hillel say, the excess is profane⁴³As explained in the Halakhah and Mishnah 4, a sheqel is a fixed sum and it is reasonable to assume that only the amount necessary was dedicated. The price of an animal for a sacrifice is variable; since the person is ready to spend the entire amount, the entire amount is dedicated.. “That I shall take from these for my sheqel,” they agree that the excess is profane. “These are for a purification offering,” they agree that the excess is gift, “that I shall take from these for a purification offering,” they agree that the excess is profane.
Rebbi Simeon said, what is the difference between sheqalim and a purification offering⁵⁷As stated in Mishnah 3.? It is that sheqalim have a fixed value and a purification offering has no fixed value. Rebbi Jehudah said, sheqalim also have no fixed value. When Israel returned from the Babylonian exile they gave as Temple tax darics⁵⁸A Persian gold coin., they continued to give sela`im⁵⁹In old Babylonian sources the silā is the standard (Sumerian) unit of volume. In the Talmudim, it is the standard expression for the silver tetradrachma (approximately 14g), roughly corresponding to the old Phoenician sheqel. In the context here, a similar Persian coin must be intended. The vocalization סֶלַע is customary (from the Hebrew word “rock”); probably סִלַע historically would be more correct., they continued to give minted coins⁶⁰In this context meaning the silver didrachma., they wanted to give denars⁶¹But this reduction was never accepted, see the Halakhah.. Rebbi Simeon said, anyhow everybody gave the same⁶²While the value of the sheqel was not constant in time, at any given time everybody knew exactly what was required., but for a purification offering, one brings for a tetradrachma, another for two, and still another for three.