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.”

HALAKHAH: “On the Fifteenth,” etc. But one requests¹⁰⁶The Mishnah states that one does not take pledges from women, slaves, and minors. It should have stated that these are not obligated to pay, then it would be obvious that nothing can be collected. This argument is valid for women and slaves, but since the Mishnah indicates that fathers are invited to pay the sheqel for their minor sons, an informal request may be made earlier, a formal one only if the son reaches the age of adulthood for religious obligations, the onset of puberty indicated by the growth of at least two pubic hairs.? This is if he grew two pubic hairs, but it does not apply if he did not grow two pubic hairs. In matters of pledges, one never takes pledges if he did not grow two pubic hairs.

So is the Mishnah: One does not take pledges from Cohanim because one honors their status¹⁰⁷Even though they should pay as explained in the next Mishnah. The original text implies a criticism of the Cohanim; one does not enforce the payment because they are quarrelsome..

“Rebbi Jehudah said:, testified” etc. Rebbi Berekhiah said, the reason of Rabban Joḥanan ben Zakkai is¹¹²Ex. 30:12., this they shall give, twelve tribes shall give. Rebbi Tabi in the name of Rav Hamnuna: So answer the Sages to Rebbi Jehudah¹¹³Who reports the opinion of Rabban Joḥanan ben Zakkai approvingly.. A private purification sacrifice is let to die; a public purification sacrifice is not left to die¹¹⁴Once a sacrifice has been designated as a purification sacrifice it can neither be redeemed nor used for any other sacrifice. If such an animal was lost, another animal was used, and then the original was found again (or a few similar situations), nothing can be done with it, it must be left to die.. A private flour offering¹¹⁵Of a Cohen, as noted in the Mishnah. is brought totally, but no public flour offering is brought totally. This is difficult, how can one argue with a person about something with which he does not agree¹¹⁶ג reads: “by an argument that can be objected to.”? “For no public purification sacrifice is left to die; Rebbi Jehudah says, it shall be left to die.¹¹⁷Mishnah Yoma6:2; see there Halakhah 1, Note 33.” And he objects to them, are these not private flour offerings¹¹⁸The argument of Cohanim to which Rabban Joḥanan ben Zakkai objects implies that the half sheqel is not given as a tax but to acquire a minute part of the public sacrifices, which imply that there are no public offerings at all, only those of a private partnership.? They answer him, from the moment when it is delivered to the public, it is treated as a public offering¹¹⁹The argument is impossible since biblical rules for private and public offerings differ in some respects.. It is written, everybody being counted¹²⁰Ex. 30:13., Rebbi Jehudah and Rebbi Neḥemiah. One said, everyone who crossed the Sea shall give, the other one said, everyone being counted¹²¹In Numbers where it is made explicit that the tribe of Levi was not counted with the remainder of the tribes. Rabban Joḥanan ben Zakkai cannot explain this verse, unless he explains that Ex. 30:11–16 is not the basis of the duty to pay the sheqel, but Ben Kovri (Kokhri, Bukhri, Bikhri) cannot explain the inclusion in Mishnah 4. shall give. He who said, everyone who crossed the Sea shall give, supports Rabban Joḥanan ben Zakkai; he who said, everyone being counted shall give, supports Ben Kovri.

MISHNAH: Even though they said that one does not take pledges from women, slaves, and minors, but if they gave the sheqel one accepts it from them. One does not accept from the Non-Jew and the Samaritan¹²²This is a statement in dispute as explained in the Halakhah. The argument behind the statement is that since the Temple tax is used for public sacrifices, only people for whom the sacrifices are brought may contribute., and from them one does not accept nests of male sufferers from gonorrhea, nests of female sufferers from flux, nests of women having given birth, and purification and reparation sacrifices¹²³This is the list of sacrifices which a Jew may only bring if he is obligated for them. Since a Non-Jew never is obligated to follow any pentateuchal rules other than the Noahide commandments, he never is eligible for these offerings. If a sacrifice is voluntary for Jews, it also is so for Non-Jews.. This is the principle: Anything which can be given as a vow or a gift one does accept from them; anything which\can be given neither as a vow nor a gift one does not accept from them. So it is spelled out by Ezra, it is not upon you and us to build our God’s House¹²⁴Ezra 4:3. This refers only to the sheqel..
The following are liable for agio¹⁴⁵Latin collybus, collubus, Greek κόλλυβος “exchange of coins, rate of exchange”, here used for the money changer’s fee.: Levites, Israelites, proselytes, and freedmen, but not priests, women, slaves, and minors¹⁴⁶Since these are obligated for the sheqel, they have to give exactly one didrachma piece. If they have other coins, they have to pay the fee for exchange in correct coins. But contributions of priests, women, slaves, and minors, are voluntary and not bound by the exact amount or exact coins and, therefore, do not have to be exchanged.. He who pays the sheqel for a slave, a woman, a priest, or a minor, is not liable. He who paid the sheqel for himself and another person is liable for one agio; Rebbi Meïr says, two agios¹⁴⁷For the rabbis, a person paying for two may pay a tetradrachma, R. Meïr requires two didrachmas.. He who gives a tetradrachma to receive back a sheqel is liable for two agios¹⁴⁸If he pays with a tetradrachma he should get back 2 denar minus the agio, set in Mishnah 7 either as an obolos (1/6 denar) or a semi-obolos. If he pays the money-changer’s fee separately, he has to pay for changing the common 2 denar into the less common didrachma..
A person who pays the sheqel for a poor person. a neighbor, or a dweller in his town is not liable for the agio, unless it is as a loan, then he is liable¹⁵⁶If he pays for himself and from his own money he also pays for others, all is one transaction and pays one transaction fee. But if he is reimbursed for his expense this is not an act of charity; therefore each payment is a separate transaction and incurs a separate fee.. Brothers who are partners¹⁵⁷In the Halakhah the reading from a different Mishnah is: “brothers or partners”, but B quoting the Mishnah here reads “brothers as partners”. As long as the father’s estate is not distributed, the surviving brothers are still considered children of their father; if the estate pays for their sheqel it is one transaction and incurs one fee. Calves born to the estate are considered property of one person and the tenth calf automatically becomes a sacrifice. If they distributed the estate but then decided to continue jointly to pursue the agricultural affairs of their father, they form a new partnership and follow the rules of partnerships. They are independent persons, each of whom has to pay his own fee, but all calves born are property of joint owners, not a single person, therefore the tenth calf or lamb (Lev. 27:32) is not sanctified. who are liable for the agio are not liable for animal tithe; if they are liable for animal tithe they are not liable for the agio. How much is the agio? A silver obolos¹⁵⁸1/6 of a Roman denar., the words of Rebbi Meïr; but the Sages say, half an obolos.

HALAKHAH: “Even though they said,” etc. Therefore one does not request? Here you are saying, one requests, but there¹⁰⁶The Mishnah states that one does not take pledges from women, slaves, and minors. It should have stated that these are not obligated to pay, then it would be obvious that nothing can be collected. This argument is valid for women and slaves, but since the Mishnah indicates that fathers are invited to pay the sheqel for their minor sons, an informal request may be made earlier, a formal one only if the son reaches the age of adulthood for religious obligations, the onset of puberty indicated by the growth of at least two pubic hairs. you are saying, one does not request. There if he grew two pubic hairs, and here if he did not grow two pubic hairs.

“One does not accept from the Non-Jew and the Samaritan.” Rebbi Abba said, explain it¹²⁵On the face of it, the equation of Samaritans with Gentiles is unintelligible. The baraita shows that up to the time of Rabban Simeon ben Gamliel, Rebbi’s father, the Samaritans were simply Sadducee Jews, the only Sadducee sect to survive after the destruction of the Temple. The Mishnah here reproduces Rebbi’s opinion. The paragraph also is in Berakhot7:1 (Note 59, ב). following him who said, a Samaritan is like a Gentile, as they disagreed: A Samaritan is like a Gentile, the words of Rebbi; Rabban Simeon ben Gamliel says, a Samaritan is like a Jew in all respects.