MISHNAH: A member of the household of Rabban Gamliel was entering with his sheqel between his fingers and threw it before the disburser⁵³Chapter 2, Note 35.. The disburser was directing it and threw it into the box. The disburser only starts disbursing after he asked, “shall I disburse”? And they⁵⁴The treasurers standing outside. answer him, “disburse, disburse, disburse,” three times.
He disburses the first time and covers it with cushions⁵⁷Greek καταβολή “support, cushion”., the second time and covers it with cushions. The third time he was not covering⁵⁸He covers the coins remaining in the lodge where the receipts for the sheqalim are kept. As explained in the Mishnah, the monies taken on the first of Nisan are from the contributions of the Land of Israel, those taken before Pentecost are from neighboring countries and those at the end of Elul from Babylonia, Persia, and other far countries. Monies not used for sacrifices are used for other expenses as explained in the next Chapter. In order to give due credit, the monies should not be mixed even though in an emergency one can have regress on those already labelled as surplus.. Why did he cover? That he should not forget and disburse from anything which already had been disbursed. The first time he disbursed in the name of the Land of Israel, the second time in the name of nearby walled cities^58aJewish settlemens in Syria and Egypt., and the third time in the name of Babylonia, in the name of Media, and in the name of distant countries.

HALAKHAH: “A member of the household of Rabban Gamliel was,” etc. If there were two heaps and he gave heave from one for the other, would that not remove the liability from the other⁵⁵Since for heave all produce of the same kind is interchangeable, by analogy all sheqalim are interchangeable; there is no reason why the House of Rabban Gamliel should be interested in controlling in which box their sheqel ends up.? It gave them satisfaction that the sacrifice should be brought first from their money⁵⁶While legally the sheqel becomes Temple property and is no longer their own, they derive satisfaction from knowing that their contribution will be used for sacrifices rather than for any of the ancillary uses spelled out later for which the sheqel also could be used..

“He disburses the first time,” etc. It was stated: If he removed the covers, all was made remainder⁵⁹Since no due credit could be given to the contributors of the new sheqalim. The monies should be given to the gift account.. It was stated: The third was the richest since it contained golden stateres⁶⁰Tosephta 2:4 reads אִסטראות, half darics. and golden darics.

It was stated⁶¹: He disburses the first time in the name of the Land of Israel and in the name of all of Israel⁶²Tosephta 2:3.. The second time in the name of fortified cities⁶³While each batch is intended to be from one definite region, one cannot be sure whether somebody from another region gave his sheqel with them. Therefore one has to be inclusive in the declaration. and in the name of all of Israel. The third time in the name of Babylonia and the name of Media and in the name of all of Israel. It was stated: If he took from the first box, even if there was in the first box he shall take from the second⁶⁴This does not refer to the three times a year one disburses from the lodge but to the three boxes which are filled with coins, which have to be used in the correct order.. If he took from the second box, even if there was in the second box he shall take from the third. If the third was used up, he returns to the second; if the second was used up he returns to the first. If all three are emptied, one collects new sheqalim; Rebbi Meïr says, he has regress on the remainder⁶⁵Even though the excess coins had been declared remainder and property of the gift account, actually they become remainder only at the start of a new tax year. Tosephta 2:5 in the name of R. Simeon ben Eleazar, 2:1 as everybody’s opinion., since Rebbi Meïr says, one commits me`ilah with the remainder,⁶⁶Since the money remains potentially dedicated to be used for public sacrifices. perhaps one needs them at the end.

⁶⁸This paragraph has been copied by the corrector from B. It is neither in the scribe’s text nor in ג; it is a Babylonian addition. It is a slight rewrite of a text in Šabbat1, Notes 274–286, based on the Babylonian version of the last Mishnah in Soṭah.[“And so did Rebbi Phineas ben Yair say, promptitude brings to cleanliness, cleanliness brings to purity, purity brings to holiness, holiness brings to meekness, meekness brings to fear of sin, fear of sin brings to piety, piety brings to the Holy Spirit, the Holy Spirit to the Resurrection of the Dead, the Resurrection of the Dead brings to Elijah, may his remembrance be a blessing.” “Promptitude brings to cleanliness,” as it is written⁶⁹Lev. 16:20., he finishes, and he atones. “Cleanliness brings to purity,” as it is written⁷⁰Lev. 12:8., the Cohen shall atone for her, then she will be pure. “Purity brings to holiness,” as it is written⁷¹Lev. 16:19., he shall purify it and sanctify it. “Holiness brings to meekness,” as it is written⁷²Is. 57:15., for so says the High and Elevated One, Who thrones eternally, His name is Holy, in sublimity … and the oppressed and of meek spirit.“Meekness brings to fear of sin,” as it is written⁷³Prov.22:4., the consequence of meekness is fear of the Eternal. “Fear of sin brings to piety,” as it is written⁷⁴Ps. 103:17., the Eternal’s piety is eternally on those who fear Him. “Piety brings to the Holy Spirit,” as it is written⁷⁵Ps. 89:20., then You spoke in a vision to Your pious ones. “The Holy Spirit brings to the Resurrection of the Dead,” as it is written⁷⁶Ez. 37:14., I shall give My Spirit into you and you will live. “The Resurrection of the Dead brings to Elijah, may his remembrance be a blessing,” as it is written⁷⁷Misquote of Pr. 2:5., then you will understand the fear of the Eternal, and the knowledge of God you will find. It was stated in the name of Rebbi Meïr: Anybody permanently in the Land of Israel who speaks the holy language, eats its produce in purity, and recites the Shema` mornings and evenings is assured of his place in the World to Come.]