Daf Ditty Shekalim 2: God’s Currency

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On the first of Adar they make a public announcement about the shekels and concerning kilayim.
On the fifteenth: they read the Megillah [Esther] in walled cities, and they fix the roads and the
streets and the ritual water baths, and they perform all public duties, and they mark the graves, and
[messengers] go forth also concerning kilayim.

GEMARA: The mishna taught that the court would issue a proclamation concerning the new
shekels on the first of Adar. The Gemara asks: And why specifically on the first of Adar? The
Gemara answers: This was done in order that Jews would bring their shekels to the designated
Temple chamber in the proper time, as the shekels had to be collected before the beginning of
Nisan each year. And this would ensure that the collection of the Temple treasury chamber would
be collected from the new shekels at its proper time, which is on the first of the month of Nisan,
i.e., the beginning of the Temple year. After that date all communal offerings must be purchased
from the new shekels.

And Rabbi Shmuel bar Rav Yitzḥak said: The collection of the Temple treasury chamber was
performed each year on the same date as its first time, as it is written:

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 ‫שָּׁנה‬ָ ‫ ַבּ‬,‫יז ַו ְיִהי ַבֹּחֶדשׁ ָה ִראשׁוֹן‬ 17 And it came to pass in the first month in the second
,‫הוַּקם‬ :‫ַלֹחֶדשׁ‬ ‫ְבֶּאָחד‬--‫ַהֵשּׁ ִנית‬ year, on the first day of the month, that the tabernacle
.‫ַהִמְּשָׁכּן‬ was reared up.
Ex 40:17

“And it came to pass in the first month in the second year, on the first day of the month, that
the Tabernacle was reared up” And a baraita was taught about this verse: On the day that the
Tabernacle was erected, on that very day the funds were collected. The first of Nisan was
thereafter permanently established as the date for the collection of the chamber.

Rabbi Tavi said that Rabbi Yoshiya said in the name of Rabbi Kahana: It is stated here, with
regard to the additional offerings of the New Moon:

‫ ֲחִצי ַהִהין ִיְהֶיה ַלָפּר‬,‫יד ְו ִנְסֵכּיֶהם‬ 14 And their drink-offerings shall be half a hin of wine for a
‫וְּשִׁליִשׁת ַהִהין ָלַא ִיל וּ ְרִביִﬠת ַהִהין‬ bullock, and the third part of a hin for the ram, and the fourth
,‫ ז ֹאת ֹעַלת ֹחֶדשׁ ְבָּחְדשׁוֹ‬:‫ָי ִין‬--‫ַלֶכֶּבשׂ‬ part of a hin for a lamb. This is the burnt-offering of every
.‫ְלָחְדֵשׁי ַהָשָּׁנה‬ new moon throughout the months of the year.
Num 28:14

“This is the burnt-offering of every New Moon throughout the months of the year” and it is
stated there, concerning the months of the year:

‫ ִראשׁוֹן‬:‫ ר ֹאשׁ ֳחָדִשׁים‬,‫ב ַהֹחֶדשׁ ַהֶזּה ָלֶכם‬ 2 'This month shall be unto you the beginning of months;
.‫ ְלָחְדֵשׁי ַהָשָּׁנה‬,‫הוּא ָלֶכם‬ it shall be the first month of the year to you.
Ex 12:2

“This month shall be to you the beginning of months; it shall be the first of the months of the
year to you” Just as “the months of” stated there are counted only from Nisan, the first month
of the year, so too, “the months of” that is stated here, with regard to the new shekels, are
counted only from Nisan.

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Background to Shekalim

Rav Avraham Adler writes:1

The Torah at the beginning of Parshas Ki Sisa commands us the mitzva of giving shekalim, where
each male aged twenty and above must give half of the shekel coin. These donations will go
towards the purchase of the numerous public korbonos that will be brought throughout the year.
The Beis Hamikdosh had other expenses which were covered by the shekalim, such as the
ingredients for the ketores and the lechem haponim, as well as the wages for those who produced
them.

The Time of the Giving of the Shekalim

The Mishna starts by telling us that on the first day of Adar, Beis Din would send out messengers
to every city with a Jewish population, reminding the people to give their machatzis hashekel. On
the first of Adar proclamation is made regarding the shekalim and kilayim (the prohibition against
planting together different species of vegetables, fruit or seeds – the proclamation serves as a
warning to uproot any shoots of other seeds that appear among the grain). On the fifteenth of Adar,
they read the Megillah in the walled cities and they would be sent out to repair the roads, fix the
streets, measure the mikvaos (ensuring that they contained forty se’ah of water, and fix them),
attend to all the needs of the public, and they would also go out to inspect the fields for kilayim.

The Gemora asks: Why did they proclaim on the first of Adar regarding the shekalim? The Gemora
answers: The Jews had to bring the shekalim in their designated time, so that the funds for the
public offerings brought during the new year would be withdrawn from the new annual
contributions in its proper time, on the first of Nissan. The Gemora offers two reasons why
specifically this date. The first opinion is of Rabbi Shmuel bar Rav Yitzchok, who says that this
donation should take place on the same date of the inauguration of the Mishkon. In Parshas
Pekudei, the Torah writes that the Mishkon was inaugurated on Rosh Chodesh Nissan. Rabbi Tavi
in the name of Rabbi Yoshiya quoted Rav Kahana's opinion that there is a gezeirah shavah between
the word “chodshei” used in kiddush hachodesh (referring to Rosh Chodesh Nissan,) and the word
“chodshei” used in general korbonos.

Therefore, the Beis Hamikdosh’s supply of korbonos should be replenished on Rosh Chodesh
Nissan. Rabbi Yonah noted that Rabbi Tavi omitted the first half of the braisa. If we only had the
second half of the braisa that Rabbi Tavi brought, then it would appear that one would be obligated
to donate a machatzis hashekel every month of the year.

The braisa continued by negating that but suggesting that one could donate the half shekel at any
month one chose. Until the braisa concluded, based on this gezeirah shavah, that the mitzvah can
only be performed in Nissan. Rav Huna explains that the word ‘mashmi’in’ means to proclaim.
The Gemora cites a Scriptural source proving that there was a custom to remind people to bring
the Shekalim.

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Which Adar?

There is a Mishna which states: The only differences between Adar I and Adar II are mikra megilla
and matanos l’evyonim.” Rabbi Simon said in the name of Rabbi Yehoshua ben Levi: The
announcement of the Shekalim, and the announcement to uproot kilayim is also a difference
between them (and these proclamations are made in the second Adar). Rabbi Chelbo, Rav Huna
and Rav in the name of Rabbi Chiya the Great said that all people fulfill their obligation (of reading
the Megillah) on the fourteenth (of Adar), for that is its time. Rabbi Yosi supports this statement
(of R’ Yehoshua ben Levi) since there are sixty days from Rosh Chodesh Adar I until Rosh
Chodesh Nissan. If the people were warned about Shekalim this early, they may forget to do it in
the right time. The same is true for kilayim. On Rosh Chodesh Adar I, the shoots are too ripe, and
it’s quite difficult to tell which are kilayim. Therefore, the announcement of the Shekalim and
kilayim should be done on Rosh Chodesh Adar II, only one month prior to Nissan.

More Details About Adar II

The Mishna said that mikra megilla takes place on the fifteenth of Adar, and the Gemora
immediately noticed that this contradicts general knowledge that the Megillah is read on the
fourteenth. The Gemora answers that our Mishna refers to the inhabitants of walled cities from the
time of Yehoshua Bin Nun, who are required to read on the fifteenth. The Mishna is hinting to us
that the mitzvos that occur on the fifteenth of Adar (such as the announcement of the Shekalim
and kilayim) – must be performed on Adar II. The only exceptions are eulogizing and fasting,
which cannot be done on the fourteenth of both months of Adar. There is one more difference
(about which Adar) concerning the dating of documents. The Gemora brings a machlokes
(argument) between Rav Meir and Rav Yehuda. Rav Meir holds that one (when writing a contract)
must write “Adar I” during the first Adar, but just plain “Adar” during the second, as the assumed
Adar is the second. Rav Yehuda on the other hand, maintains that the assumed Adar is the first
one, and “Adar II” must be specified during the second month.

Introduction to Maseches Shekalim Talmud Yerushalmi

With the onset of Maseches Shekalim, we turn our attention from the cycle of Talmud Bavli to the
single tractate of Talmud Yerushalmi studied in the course of Daf Yomi. Many tractates of
Mishnayos, such as Shekalim and most of Seder Zeraim, have a Talmud Yerushalmi commentary,
but no Talmud Bavli. Among them all, Shekalim alone was included in the Vilna printing of
Talmud Bavli for some reason.

Thereby, Yerushalmi Shekalim merited to be included in the study of Talmud Bavli Daf Yomi as
well. For the next twenty-one days, we will become familiar with the unique form of Aramaic
language found in the Yerushalmi, and with a host of many Amoraim from Eretz Yisroel, whose
names do not appear in the Talmud Bavli. Unfortunately, we lack here the commentaries of Rashi,
Tosefos and the other Rishonim whose light guides our path throughout the Talmud Bavli.
However, other commentaries were written in later generations, such as Korban Eida, by R’ David
of Dessoi; Pnei Moshe, by R’ Moshe Margolis of Vilna, and Taklin Chaditin, by R’ Yisroel of

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Shakalov, student of the Vilna Gaon; and Pei’as HaShulchan and Pnei Zakein by R’ Yitzchak Isaac
Saprin, the first Kamorna Rebbe zt”l.

Machatzis HaShekel

As its name implies, Maseches Shekalim deals primarily with the mitzva of machatzis hashekel.
Each Jewish man was required by Torah law to bring half a shekel to the Beis HaMikdash each
year, to pay for the communal korbanos. The overseers of the Beis HaMikdash regularly took sums
of money, entitled “terumas halishka,” from this fund to pay for the korbanos. Money that was left
over was used for other expenses of the Beis HaMikdash.

Overview of the masechta

The first chapter deals with the obligation to give machatzis hashekel, the manner in which it
was collected, and the kalbon: the exchange fee that was collected when two people brought a
whole shekel together. The second chapter adds certain details about the obligation to give
machatzis hashekel. It also discusses what was done with left over money that had been donated
for machatzis hashekel or for other korbanos, but not needed for that purpose. The third chapter
discusses the terumas halishka, mentioned above. The fourth chapter discusses how the
machatzis hashekel money was used. Other details of korbanos are also discussed here. From
here on, the masechta digresses from the topic of Shekalim, to discuss other matters pertaining to
the Beis HaMikdash. The fifth chapter lists the people who were appointed to supervise the
various duties of the kohanim. It also discusses how an individual goes about purchasing a
korban. The sixth chapter discusses the boxes used to store money in the Beis HaMikdash, the
tables, the places where people were required to prostrate themselves, and commitments made
for the sake of korbanos. The seventh chapter discusses animals, money or meat found in
Yerushalayim; and several details relevant to sanctifying things for the sake of the Beis
HaMikdash.

The eighth and final chapter continues the discussion of articles found in Yerushalayim, in
regard to maintaining the purity required there.

The order of the masechtos

Shekalim is found after Pesachim in the order of Mishnayos, before Seder Moed continues with
the other Yomim Tovim, in Masechtos Yoma, Sukka and so on. The Rambam (introduction to his
commentary on the Mishna) explains that this follows the order found in the Torah. First Pesach
is discussed in Parshas Bo, then Shekalim in Parshas Ki Sisa, and then the other Yomim Tovim,
in Parshas Emor. Rav Sherira Gaon offers a different explanation. Each year, the Machatzis
HaShekal was collected during Adar and first used in the Beis HaMikdash in Nissan. Therefore, it
is relevant to Pesachim, and placed subsequently (introduction of Tosfos Yom Tov). It is
interesting to note that although the Mishnayos and the Talmud Bavli follow this order, in the
Talmud Yerushalmi Shekalim appears after Yoma.

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Mussar That Can Be Learned from the Behavior of Klal Yisroel

When the Torah commanded the Bnei Yisroel to build the Mishkan, it records that only the
"nedivei lev" (generous donors) came forth and donated their precious jewelry.

However, in contrast with the Chet Ha'egel (the sin of the Golden Calf), the Torah says that the
entire nation parted with their jewelry.

Similarly, Moshe Rabbeinu had to force the Jews to approach Har Sinai, but when it came down
to the Meraglim (the sin of the Spies), everyone approached Moshe Rabbeinu to approve of the
sending of the spies.

Thirdly, when Bnei Yisroel crossed the Yam Suf (the Reed Sea), Moshe Rabbeinu started singing
the Shira, and only afterwards did the entire Jewish nation join. However, when the Meraglim
returned with their negative report of Eretz Yisroel, the Torah records that everyone cried
simultaneously.

And finally, Tzefania Hanavi admonished the Jews for rising early to worship the Egel, but when
it came time to donate to the Mishkan, they did so later on in the morning. Rabbi Yosi bar Chanina
looks at the events in a more positive way. The Jews donated towards the Mishkan as a kapora
(atonement) for their actions during the Chet Ha’Egel.

THE ANNOUNCEMENT OF THE COLLECTION OF

SHEKALIM ON THE FIRST OF ADAR

RAV MORDECHAI KORNFELD WRITES:2

The Mishnah states that the announcement of the commencement of the annual collection of
Shekalim is made on the first of Adar. However, the Shekalim that are collected are not actually
used until the first of Nisan, when the Terumas ha'Lishkah is performed and public Korbanos are
purchased with the money.

Why is the announcement made thirty days before the Shekalim are needed?

(a) The Gemara in Megillah (29b) derives from the law that "we expound (Sho'alin v'Dorshin) the
Halachos of the festival thirty days before the festival" that the period of preparation for an event

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is thirty days. Accordingly, the announcement of the collection of Shekalim is made thirty days
before the public Korbanos will be bought.
The Gemara in Megilah cites another opinion, that of Raban Shimon ben Gamliel, who maintains
that we expound the Halachos of the festival only fourteen days (two weeks) before the festival.
According to Raban Shimon ben Gamliel, the period of preparation for an event is fourteen days,
and not thirty. The Gemara in Megilah explains that according to Raban Shimon ben Gamliel, the
announcement was made on the first of Adar because that day is fourteen days before the day on
which the collection begins in earnest, the fifteenth of Adar. On the fifteenth of Adar, the
moneychangers begin to operate for those who donate their Shekalim.

RABEINU MESHULAM suggests an original explanation. The Gemara in Ta'anis (7a) says that
it takes fifteen days to travel from Yerushalayim to the farthest point in Eretz Yisrael. The
announcement of the collection of Shekalim is made on the first of Adar in order to inform the
people who live throughout Eretz Yisrael that the time for the collection is approaching. (The
announcement for those who live outside of Eretz Yisrael is made earlier, according to one opinion
in the Gemara.)

Rabeinu Meshulam explains that the Beis Din in Yerushalayim issues the announcement and sends
out messengers to inform all of the towns in Eretz Yisrael. It takes them fifteen days to reach the
farthest places in Eretz Yisrael, and it takes another fifteen days for the Shekalim to arrive in
Yerushalayim from those places. Therefore, the announcement is made on the first day of Adar.
The Gemara in Megilah (ibid.), which gives a different reason for why the announcement is made
on the first of Adar, perhaps maintains that it is not necessary for the Shekalim to arrive in
Yerushalayim by the first of Nisan; they may arrive later than the first of Nisan (in accordance
with the other opinion quoted here, later on the page). The Gemara here argues and maintains that
all of the Shekalim must be collected by the first of Nisan, and that is why the announcement is
made on the first of Adar.

(c) The Gemara earlier in Megilah (end of 13b) gives another reason for why the announcement
of the Shekalim is made at the beginning of Adar. The Gemara says that Hash-m commanded the
Jewish people in the desert to give a half-Shekel, because Hash-m knew that many generations
later the wicked Haman would give a large sum of Shekalim to Achashverosh in exchange for the
right to destroy the Jews. The sum of Shekalim that Haman would give would correspond to the
total amount of Shekalim that the Jews gave when they were first commanded to give Shekalim in
the desert. By commanding them to give Shekalim, Hash-m "prepared the cure before the illness,"
for in the merit of their Shekalim, the Shekalim of Haman were ineffective. Therefore, the Rabanan
enacted that each year, the announcement to give the half-Shekel should be made before the time
of Haman's lots (which were drawn on the thirteenth of Adar).

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Why, though, did the Rabanan enact that the announcement be made two weeks before that
time?

The VILNA GA'ON (in MISHNAS ELIYAHU) explains that according to the Midrash, Haman
rejoiced that his lots chose the month of Adar, the Mazal of which is Dagim (Pisces). Haman
viewed this as an ominous omen for the Jews, because fish swallow each other. To counteract the
potentially inauspicious Mazal of Adar, the collection of Shekalim starts at the beginning of the
month. The Mitzvah of Shekalim arouses Hash-m's mercy to transform the potential of the Mazal
of Adar into an auspicious one for the Jewish people (so that their enemies should be swallowed
up like fish).

PUBLICIZING THE TERUMAS HA'LISHKAH

The Gemara quotes the Mishnah later (3:1) which states that the Terumas ha'Lishkah is done at
three different times during the year. The Gemara concludes that the reason the Terumas
ha'Lishkah is done at three different times, and not all at one time, is not because the money arrived
from different places at different times. Rather, it is done to publicize the event of the Terumas
ha'Lishkah.

What is the purpose of publicizing the Terumas ha'Lishkah?

RABEINU MESHULAM explains that the Terumas ha'Lishkah is publicized in order to show
the people what the Kohanim do on behalf of the Tzibur with the Shekalim that they sent, so that
the people should not think that they sent Shekalim for nothing.

TALMID SHEL RABEINU SHMUEL BAR SHNEUR and the TIKLIN CHADTIN explain
that the three times at which the Terumas ha'Lishkah is done are times of Aliyah l'Regel -- when
the people who live far away come up to Yerushalayim. The Chachamim enacted that the Terumas
ha'Lishkah be publicized to those people to demonstrate to them that their Shekalim are being used
for the public Korbanos.

RAMBAM (Perush ha'Mishnayos 3:1) explains that although the Terumah at the beginning of the
year is done on behalf of all of the Shekalim that were collected and that will be collected that year
("Al ha'Asid li'Gevos"), and thus it is done for all of the Jewish people, the Shekalim from the
places that are far away do not actually arrive at the Beis ha'Mikdash until later. The Shekalim sent

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by the people who live closer to Eretz Yisrael arrive by Shavuos, and the Shekalim of those who
live far away from Eretz Yisrael arrive by Sukos.

The Chachamim instituted that the Terumas ha'Lishkah be performed at each of these times in
order to remind the people from outside of Eretz Yisrael that by this time their Shekalim must
arrive. Since the people know that this public act will be done at that time in Yerushalayim, they
are careful to send their money early enough in order for it to arrive by that time.

Introduction to the Tractate

Steinzaltz (OBM) writes:3

Tractate Shekalim deals primarily with the finances and organization of the Temple. Based solely
on content, this tractate rightly belongs in the order of Kodashim, the fifth order of the Talmud,
which deals with matters pertaining to offerings and the Temple service.
Nevertheless, Shekalim was placed in Seder Mo’ed, the order dealing with the Festivals. This
presumably had to do with the fact that the shekels were collected at a fixed time of the year, and
the collection of the shekels would precede, and sometimes even determine, the dates for various
aspects of the Temple service and related events.

The central axis of the tractate is the method by which the various Temple activities were funded.
Communal offerings, consisting of animal offerings, meal-offerings, libations, and wood for
the altar fire, were the basic daily obligation of the Temple. These were funded from the collection
of the Temple treasury chamber, terumat halishka, which consisted of money set aside in a special
ceremony from the half-shekels collected yearly from each adult male Jew. Besides the various
offerings, funds were needed to maintain the upkeep of the Temple in all its aspects. The Temple
building had to be maintained in good repair, including the stone building itself, as well as the
various parts of the Temple liable to deteriorate with wear and tear and the passage of time, such
as the altar, the curtain, the sacred vessels used on the altar, and the priestly vestments. In general,
the funds for these needs were taken from the remains of the chamber, the money left in the Temple
treasury after the collection had been withdrawn.

The Temple officials were responsible not only for the area of the Temple mount, but to a certain
extent for the entire holy city of Jerusalem. Their responsibilities included the maintenance of
various public buildings as well as addressing the needs of the individuals who came to the Temple
to sacrifice their offerings and pray. From an organizational perspective, the Temple staff was
comprised of various departments in charge of the different requirements of the Temple, its priests,
and the Jewish people as a whole. The senior official was the High Priest, followed by several
levels of general functionaries who were responsible for the smooth running of the Temple
finances. Some of the departments dealt with the order of the service, for instance, the lotteries and
Temple crier; others took care of the priests, providing their garments and medical needs; while
yet others attended to the Temple choir and musical instruments. Certain officials operated outside

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the Temple walls, for example, those who were responsible for providing water to Festival
pilgrims.

A great deal of money was required to cover the expenses of the Temple. These large sums of
money, which arrived from both inside Eretz Yisrael and elsewhere, were used for the acquisition
of the requirements of the Temple. Some monies came from freely offered private donations. The
tractate includes a description of the Temple collection baskets, each of which was designated for
a particular purpose. In addition, donation of money and vessels were handed directly to the
Temple treasurers, along with special gifts for the adornment of the Temple.

The mitzva to donate a half-shekel appears in the Torah in the context of the construction of the
Tabernacle (see Shemot 30:11-16). At the start of the Second Temple period the people reaffirmed
their commitment to this obligation as a part of a special covenant (Nehemiah 10:33-34). The sums
collected usually sufficed for the expenses of the Temple, leaving a large pool of reserves for times
of need. A significant proportion of Shekalim deals with the collection of the half-shekel,
discussing halakhot such as who is obligated to give the coin, who is permitted to donate despite
the fact that they are exempt from the mitzva, and from whom is this money never accepted. It also
describes the manner of the collection of funds from different places, as well as their transport to
the Temple. Once collected, the funds needed to be allocated for diverse tasks, and this topic is
also addressed.

Shekalim is the only tractate in the order of Mo’ed which is not included in the Babylonian
Talmud. Apparently, the Sages of Babylonia did study these halakhot in depth, but the tractate
was already lost in ancient times. To fill this void, scholars have availed themselves
of Massekhet Shekalim from the Jerusalem Talmud. This is unsurprising, as the Talmud
Yerushalmi is written in the Aramaic dialect of Eretz Yisrael, which includes different uses of
familiar terms and some singular terminology not found in the Babylonian Talmud, and most of
the Sages mentioned in the Gemara were amoraim from Eretz Yisrael. Due to this language
difference, the style and framework of this discussion is much terser. As with much of the
Jerusalem Talmud, it is often difficult to conclusively establish the correct text
of Massekhet Shekalim. As a result of the fact that Shekalim was studied as part of the regular order
of the Talmud Bavli, its text diverges somewhat from the manuscripts of the Jerusalem Talmud,
with its language drawing closer to that of the Babylonian Talmud.

Bringing the Half-Shekel

As the Torah tells us (see Shemot 30:11-16) every Jewish adult male was commanded to bring
a mahatzit ha-shekel – a half-shekel – as a donation to the Temple service. It is clear from stories
in Tanakh that this obligation was not just for use in the mishkan in the desert, but was an on-going
requirement for as long as the Temple stood. The story of the re-dedication of the Temple by King
Yeho’ash – and his specific request that the mahatzit ha-shekel be brought – appears both
in Sefer Melakhim (II Melakhim 12:5-6, where it is called kesef over, a reference to the person
who is over al ha-pekudim, see Shemot 30:13) and in Divrei ha-Yamim (II Divrei ha-Yamim 24:9-
14, where it is referred to as mas’at Moshe – Moshe’s tax).

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We also find this commandment mentioned during the Second Temple period.
In Sefer Nehemiah (10:33-34) we learn that the yearly tax was one-third of a shekel, whose
purpose was to pay for the communal sacrifices.

The value of a shekel varied with time, and in every generation, it was necessary to figure out the
exchange rate so that the value of a half shekel would be given in the currency of that time.
According to the Ramban, the Persian money was worth more so the value of one-third of
a shekel was the equivalent of the half-shekel of the Torah. During the time of
the Mishna the shekel was worth half of a sela, so that one Mishnaic shekel was the equivalent of
the Biblical half-shekel, which is why we will find the Mishna referring to a shekel when
discussing this mitzva.

Mishna: On the first of Adar the court proclaims concerning the collection of shekels…
Gemara: And why specifically on the first of Adar? The Gemara answers: This was done in order
that Jews would bring their shekels to the designated Temple chamber in the proper time, as the
shekels had to be collected before the beginning of Nisan each year. And this would ensure that
the collection of the Temple treasury chamber would be collected from the new shekels at its
proper time, which is on the first of the month of Nisan, i.e., the beginning of the Temple year.
After that date all communal offerings must be purchased from the new shekels.

There is a mitzvah give our fellow Jew the benefit of a doubt in everything he does. In regard to
the donations for the Mishkan, the verse cited in our Gemara notes only that a select group of
generous people donated certain items (Shemos 35:22).4

Yet Chasam Sofer points out that the next two verses clearly state that “every man with whom was
found ‫ תכלת‬,purple, ...wood, etc. brought it.” There is no question that every person in the nation
participated in the collection for the Mishkan. Why, then, does Rabbi Yehuda ben Pazi only note
the verse which highlights the generous who donated in verse 22?

As Ramban explains, the items donated by the generous people in verse 22 were specifically gold
jewelry and personal items which had been used for immoral purposes. When the people wanted
to repent for having participated in forms of avoda zara and for having immoral thoughts, it was
appropriate for them to bring these pieces of gold and to have them melted down and reformed
into utensils for the Mishkan.

The average man, however, was embarrassed to bring these items, even if their atonement
depended upon it. Therefore, the great tzaddikim led the way and offered these items first, so that
no one would feel too embarrassed to follow their example. This is what is meant in the verse

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when it calls them “ ‫לב דיב‬,” because these righteous ones were willing to set an example for
everyone else to follow. However, when it came to donating wool, wood, skins and precious metals
for the Mishkan, here everyone was immediately comfortable to bring whatever they had.

Ramban (1) explains that although the year begins in Tishrei, we count the months of the year
beginning with Nissan, the month in which the miraculous exodus from Egypt occurred. Similar
to our custom of counting the six days of the week as first, second, third, and so on, leading up to
Shabbos as the culmination and focal point of the week, so too we reckon Nissan as the first of the
months and center our yearly calendar cycle around the remembrance of the Exodus from Egypt.
This is the meaning of the verse: “This month shall be for you as the head of months; it is the first
for you of the months of the year.”

Ramban also discusses the reason why we refer to the months by their Babylonian names (Nissan,
Iyar, Sivan, etc.) (2). He explains that using these names serves as a constant reminder to us that
Hashem redeemed us from the Babylonian exile and brought us back to the land of Israel.
Accordingly, Chasam Sofer (3) writes critically of those who count the days and months using
non-Jewish calendars rather than our system which is centered around the Exodus. (Note: Chasam
Sofer is addressing those who write the date 7-1- 20—he’s not addressing the use of the names of
the months such as “January”).

Maharam Shick (4) similarly comments that one should not use non-Jewish dates on tombstones.
However, writing (5) or verbalizing the names of the months (e.g. January, February, etc (6) is not
a problem, and many rabbinic leaders, including Chasam Sofer himself (7), would use these dates
when necessary.

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Mark Kerzner writes:5

Many things are done by the community on various dates in the month of Adar . Thus,
on the first of Adar the Sanhedrin used to announce that everybody must prepare to pay
the half-shekel. Every Jew would give half a shekel yearly; the money was stored in a
Temple’s chamber, and the priest would use it to buy sacrifices. These were the daily
sacrifices used to atone for everybody, and that is why one everyone had to take part in
donating money for them.

Why was this announced on the first of Adar? - Because on the first of the next month,
Nissan, the priests would go and new money for the Temple’s needs. Since each year
needed "fresh" new Shekalim, and the remainder of the last years coins were used for
other needs, as we will see, everybody was given thirty days to prepare the payment.

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Rabbi Johnny Solomon writes:6

As part of its discussion about the contribution of the half-shekel for the maintenance of the
Mishkan (Tabernacle) and later on, the Beit HaMikdash (Temple), today’s daf (Shekalim 2b)
offers two different approaches to understanding the behaviour of Bnei Yisrael in terms of what
they gave to the Mishkan.

One approach offered by Rebbi and presented by Rabbi Yehuda bar Pazi is one of discomfort,
inconsistency and shame. Concerning the construction of the Egel HaZahav (Golden Calf) – an
act that was ‫( לרעה‬for the bad) – we are told that: “All the people took off their earrings and brought
them to Aaron” (Shemot 32:3). Contrasting this, when the Torah describes the donations for the
construction of the Mishkan (Tabernacle) – an act that was ‫( לטובה‬for the good) – it states that:
“those who wanted to make a donation brought bracelets, earrings, finger rings, and body
ornaments, all made of gold” (Shemot 35:22). What we see from here is that Bnei Yisrael were
profoundly and shamefully inconsistent in their worship of God, and though they did donate
towards the building of the Mishkan, they also donated – seemingly with a greater sense of alacrity
- to contribute to the building of an idol. As Rabbi Abba bar Acha remarked, it is impossible to
comprehend the contradictory behaviour of Bnei Yisrael!

However, Rabbi Yossi bar Chanina offers an alternative approach to understanding the behavior
of Bnei Yisrael: one that highlights growth rather than shame; one of correction, not contradiction.
True, Bnei Yisrael acted ‫( לרעה‬for the bad) when they contributed to the building of the Egel
HaZahav which was a physical construction that was spiritually destructive. But then, recognizing
the error of their ways, Bnei Yisrael atoned and channeled their resources ‫( לטובה‬for the good) by
contributing to the building of the Mishkan which became a ‘tikkun’ – a form of repair and healing
– for the damage caused by the Egel.

Inherent in these explanations are two different approaches to the way we evaluate the actions of
people, and though consistency is something we should all strive towards, we should not forget
the wise words of Mark Twain who once observed how, ‘there are those who would misteach us
that to stick in a rut is consistency and a virtue; and that to climb out of the rut is inconsistency
and a vice.’

According to Rebbi and Rabbi Abba bar Acha, the actions of Bnei Yisrael were spiritually
inconsistent which should cause us to feel great shame. However, while Rabbi Yossi bar Chanina
fully acknowledges the inconsistencies of Bnei Yisrael, he also recognizes that growth occurs
when we learn from our mistakes, and that while Bnei Yisrael did bad in the past, they also sought
to repair and heal their mistakes. True, we should avoid doing things that require atoning. Still, the
gift of atonement means that if we do err, the possibility exists for us to spiritually reconstruct
ourselves.

Over my many years in education I have taught many students whose attitudes and behaviour have
been inconsistent, and I would occasionally hear fellow teachers drawing distinctions between the
‘good’ students and the ‘bad’ students – meaning those who were consistent, and those who were

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not. For those teachers, the consistent students were understandable, while those who were
inconsistent were – to paraphrase Rabbi Abba bar Acha - impossible to comprehend.

Personally, I always opposed such categorization of students and the shaming, explicit or
otherwise, of those who were not always deemed ‘good’. Aside from the fact that I found it
profoundly unpleasant, I also believed that it was profoundly inconsistent with the goals of
education. This is because education is rooted in our belief in growth and change - which means
that teachers need to encourage students to ‘climb out of the rut’ and therefore be inconsistent.
Instead, whenever I was confronted by inconsistent students, I saw them in a similar manner to
how Rabbi Yossi bar Chanina saw Bnei Yisrael – namely as students striving to do better, who –
as so many of us do – (academically) fell once in a while, and who then tried to repair and heal
their mistakes.

And as a teacher, my role was not to shame such students. Instead, it was – and is - to encourage,
to assist and to help them, and to recognize that just because they have ups and downs, such
personal and educational inconsistencies should not be a cause for shame. Instead, they are most
likely to be expressive of a desire for growth.

It’s tax time!

17
 MORDECHAI LEVY-EICHEL WRITES:7

Welcome to Tractate Shekalim! That is, Tractate “Head Tax Coins.” (We’ll stick with the Hebrew
— it’s more elegant.) We’re going to spend the next 21 days discussing the biblically-
mandated tax levied on each adult male in order to support the Temple.

This tractate may feel like a bit of a surprise. If you’ve been with us since the beginning, we’ve so
far studied blessings, Shabbat and Passover — all obviously religious subjects. However, at least
in the modern West, we think of money as having little to do with religion.

But our sages knew that the proper administration of taxes was essential for Temple upkeep — to
keep the beating heart of ancient Jewish religion in good working order. (A modern equivalent
might be synagogue dues.) And more than that, thinking through the finances of the Temple is a
helpful way to explore ethical, political and religious questions.

Today’s daf juxtaposes two seemingly unrelated topics: the collection of shekels and the public
reading of the Book of Esther on Purim. Here’s the opening mishnah:

On the first of Adar the court proclaims concerning the collection of shekels.

And with regard to (the obligation to uproot) forbidden mixtures of diverse kinds.

And on the 15th of Adar, the Book of Esther is read in the cities (surrounded by walls from
the time of Joshua).

And they also repair the roads and the streets and the cisterns.

And at that time they perform all that is necessary for public welfare.

And they also mark the Jewish gravesites anew.

Mixed in with the collection of taxes is a list of public services scheduled for this late winter month:
repairing roads that may have been damaged by severe weather, clearly marking graves (to avoid
accidental corpse impurity) and getting fields ready for planting. In the Gemara, Rabbi Hizkya
asks the obvious: Since the new shekels are needed by the month of Nisan (which follows Adar),
is there enough time to collect the funds? After all, the residents of Babylonia live several months’
journey away.

Oh yes, it turns out that we are not in Babylonia anymore! No, friends, this is in fact the Jerusalem
Talmud (also called the Palestinian Talmud). The Babylonian Talmud is incomplete — meaning
it contains no Gemara for many tractates of the Mishnah. But there is Gemara on Tractate
Shekalim in the Jerusalem Talmud, and it has long been printed in volumes of the Babylonian
Talmud — which is why we study it for Daf Yomi. So welcome not only to a new tractate, but to
a whole different Talmud!

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Rabbi Ulla notes that our mishnah’s statement about collecting the half shekel in Adar contradicts
a later mishnah in Shekalim (3:1) which states that money for communal offerings is in fact
collected on three occasions throughout the year. So is this tax collected once or three times per
year?

The Gemara finds a similar problem in the statement about Esther. Our opening mishnah says that
Esther is read on the 15th of Adar in walled cities but the Gemara notes that according to Rabbi
Hiyya the Great the mitzvah is fulfilled on the 14th for those in walled cities, as it is for everyone
else. So which day is it — 14th or 15th?

The commonality between these two debates — when to collect the Temple taxes and which day(s)
to read the Book of Esther — is the all-important question of timing and deadlines. As political
scientist Elizabeth F. Cohen reminds us: “Time is an important political variable that can be
manipulated to achieve greater or lesser degrees of inclusion in the population.” If you think that
is abstract, consider contemporary arguments about the legality or illegality of leniencies granted
absentee voting, late voting, early voting, etc. — and how the neutral language of deadlines can
mask substantive positions about participation. As we plunge once more into a new tractate with
intricate legalistic arguments it will behoove us to always be thinking critically about what values
are being encoded, why and how.

The rabbis ostensibly uphold the idea that there is a right time for the collection of the half-shekels
and for walled cities to recite the Megillah. In practice, however, they found ways to permit these
actions at other times, in the name of expanding publicity, access and observance of Jewish ritual,
as Rabbi Mana explains:

Rabbi Mana said to Rabbi Ulla: The different collections (at different times of year) do not
reflect the different times of the shekels’ arrival, but rather the entire collection of shekels
arrives at one time, by the first of Nisan, and in accordance with the opinion of Rabbi
Hizkiya. And why then did the Sages say that the money is collected on three occasions in
the year? In order to publicize the matter, that everyone is obligated to donate half-shekels
for the purchase of communal offerings.

The sages were hardly early liberals, but they often made a point of expanding the circle of
participants in the service of making a holy community.

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 The Half-Shekel of Silver

Rav Michael Hattin writes:8

INTRODUCTION

Parashat Ki Tisa begins with preparations for the construction of the Mishkan continuing
apace. First, the Torah introduces the half-shekel of silver that is to be collected from every adult
male over the age of twenty, with the precious metal to be utilized for the building effort about to
commence. Next, the bronze laver is described, a large container of water with multiple spigots,
to be placed upon a stationary base of bronze and located between the building proper and the
bronze altar that is situated in the courtyard. Every ministering Kohen must wash his hands and
his feet from it before entering the Mishkan or performing the sacrificial service.

Afterwards, the Torah spells out the detailed and exacting provisions of the anointing oil
and the incense, with both of them incorporating a long list of prized spices. The former is to be

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used to inaugurate the new vessels as well as the Kohanim at the dedication ceremony of the
Mishkan while the latter is to be offered twice daily, upon the small golden altar that is situated
just opposite the dividing curtain that guards the Holy of Holies. Finally, the Torah introduces by
name the chief artisans selected to execute the actual construction of the Mishkan vessels and
building elements, and then the section concludes with a solemn reference to the Shabbat, for the
sanctity of that awesome day is not to be compromised even by the holy task of building God's
house.

THE HALF-SHEKEL OF SILVER

This week, we will consider the opening of the Parasha, namely the mitzva of the half-
shekel and its treatment by the commentaries. We begin by quoting the relevant passage in its
entirety:

God spoke to Moshe saying: When you count the people according to their numbers then
each man shall give atonement for his soul to God when you count them, so that there shall
not be any plague among them when you count them. This is what each one who is counted
shall give: a half-shekel weighed by the standard of the holy shekel, twenty gerahs is one
shekel and they shall give a half-shekel as an offering to God. Each one who is counted
from above the age of twenty shall present this offering of God. The wealthy shall not
exceed nor shall the poor fall short of a half-shekel, to give the offering of God in order to
atone for their souls. You shall take the atonement money from the people of Israel and
you shall assign it to the work of the Tent of Meeting, and it shall serve the people of Israel
as a memorial before God to atone for their souls
Ex 30:11-16

Before considering the specific provisions of the mitzva, we note that the above text contains a
number of emphatic repetitions. The half-shekel amount is recorded no less than three times, as
is the mention of the people of Israel, "an offering to God" and the reference to "atonement for the
soul." Additionally, the passage is appropriately concluded by a further reference to "atonement
money," thus underlying the importance of the theme. The most oft-repeated phrase in the
passage, however, relates to the act of counting and being counted, from the Hebrew root P-K-D
that in other contexts often has the sense of "being remembered or brought to mind." Recall, for
instance, that Yosef at the time of his demise had extracted an oath from the children of Israel that
when God would "surely remember them" ("PaKoD yiFKoD") to bring them forth out of Egypt,
they would take his bones with them (Gen 50:25).

AN IMPLIED CENSUS OF THE PEOPLE OF ISRAEL

The provision of the half-shekel, like all of the other items enumerated in the opening
paragraphs of the Parasha, had special relevance for the task at hand, namely the construction of
the Mishkan about to commence. Though Parashat Teruma was silent concerning the connection,
it emerges from the later discussion in Parashat Pekudei that the collected silver was ultimately
used for the fashioning of the sockets serving as the bases for the thick planks of acacia wood
constituting the building's walls. The silver sockets themselves had been earlier described in

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Parashat Teruma as square extrusions that were placed side by side to receive the square double
pegs that constituted the base of the boards (Ex 26:15-25), but it is not until Parashat Pekudei that
the Torah informs us about the source of the material used in their construction:

The silver from the counting of the congregation totaled 100 talents, and an additional
1,775 shekels, weighed according to the standard of the holy shekel. One half per head, a
half-shekel weighed in accordance with the standard of the holy shekel, for all those that
were counted from the age of twenty and above, namely the 603,550 men. These 100
talents were used to forge the sockets of the holy space as well as the sockets of the dividing
curtain's pillars, 100 sockets for the 100 talents which is one talent per socket. As for the
remaining 1775 shekels, he used it to fashion hooks for the (courtyard) pillars as well as to
plate their capitals and to form their decorative rings (Ex 38:25-28).

The straightforward calculation is as follows: Rashi (11th century, France) informs us that a talent
of silver equals 3000 shekels, so that 100 talents contain 300,000 shekels (commentary to
38:24). This is of course equivalent to 600,000 half-shekels, roughly the same as the number of
adult male Israelites above the age of twenty, according to the census preserved in Num 1:1-
37. The additional 3,550 men (above the 600,000) enumerated in that census each contributed a
half-shekel, so that 1,775 whole shekels were ultimately collected from them (3,550 /2 =
1,775). While the census of Num Chapter 1 took place a short time AFTER the completion of the
Mishkan, we must assume according to this calculation that the number of Israelite males above
the age of twenty that were counted in our census was the same.

THE RAMBAN'S COMPARISON WITH ANOTHER CENSUS OF THE

PEOPLE

It is the Ramban (13th century, Spain) who pays special attention to our context and
carefully compares it to the census recorded at the outset of Parashat Bemidbar:

God commanded Moshe that when he would count the people of Israel according to
number that each one should provide a half-shekel as atonement for their souls. He further
instructed him to "take the atonement money from the people of Israel and to assign it to
the work of the Tent of Meeting" (30:16), so that Moshe understood that he was to count
them now. So, he did, as it states later on that "the silver from the counting of the
congregation totaled 100 talents…" (38:25). It was unnecessary to expound at length and
to say "Now count them and assign the proceeds to the fashioning of the Mishkan" because
the matter was self-evident that Moshe was to count them now. Therefore, the mitzva is
presented in general terms: "When you count the people according to their numbers then
each man shall give atonement for his soul to God when you count them…" (30:11), for
this formulation includes the provision for every time that they are counted.

22
 It seems to me that Moshe was not required to enter their tents and to count them
individually as he did in the Book of Bemidbar, but rather only to do as our Rabbis have remarked
concerning the yearly sacrificial contributions. That is, he commanded them that whosoever knew
concerning himself that he was above the age of twenty should contribute this amount, and the
people brought the half-shekels along with their daily contributions of the other precious
materials…and therefore Aharon and the tribal elders were not needed to assist him with this
census…The text is ambiguous as to whether this constitutes an eternal statute or rather only
applied to Moshe while the people of Israel were in the wilderness…(commentary to 30:12).

The Ramban informs us of two possible but mutually exclusive readings that are not
immediately obvious from our Parasha. According to the first approach, by virtue of the fact that
Parashat Pekudei associates the 100 talents of silver used to fashion the sockets with the number
of adult Israelite males indicates that there MUST have been a census undertaken on the eve of the
Mishkan's construction, though the Torah is entirely silent concerning the details. If our Parasha
opens with a provision to collect one half-shekel of silver from each Israelite male above the age
of twenty and we later learn that the silver was used for the formation of the sockets, it therefore
follows that the people were in fact counted at this time. But why was the Torah silent about this
census, preferring to leave the matter as an implication? Because avers the Ramban, the Parasha
means to inform us that ANYTIME a census is undertaken, it must be accomplished through the
collection of the half-shekels rather than through a direct count of the people. According to this
reading, the provision to count the people of Israel through the instrument of the half-shekel is AN
ETERNAL STATUTE THAT APPLIES FOR ALL TIME. Though in our context, there was an
immediate need for the silver in order to fashion the Mishkan, the mitzva of collecting the half-
shekel from adult male Israelites is forever. There is therefore no fundamental difference between
the implied census undertaken in our Parasha and the census of Parashat Bemidbar. We must
therefore assume that our Parasha neglects to mention the details of the census because these are
superfluous. It was clearly understood by Moshe that a census was called for, and that is what he
did.

In his alternative reading, the Ramban suggests that our census and that of Parashat
Bemidbar are in fact markedly dissimilar. While that of Parashat Bemidbar mentions Aharon and
the tribal elders as assisting Moshe, and carefully enumerates each tribe by name and by
population, our census fails to mention any of this. The reason for the omission is straightforward
enough: the census of Parashat Ki Tisa was unlike that of Parashat Bemidbar. Our census did not
involve an individual counting of the people that was undertaken by a dedicated body of
elders. Rather, each adult male was asked to contribute a half-shekel of silver towards the
construction of the Mishkan, and this was duly brought ALONG WITH ALL OF THE OTHER
PRECIOUS MATERIALS THAT WERE COLLECTED FROM THE PEOPLE. But whereas the
other materials – gold, bronze, sky blue, purple, scarlet, precious stones, etc. – were contributed as
freewill offerings by whosoever wanted to participate, the half-shekels of silver were a required
contribution of the adult males. Significantly, according to this reading, the provision to contribute
a half-shekel of silver, cohesively linked as it was to the immediate needs of the construction of
the Mishkan, MAY NOT HAVE BEEN AN ETERNAL STATUTE AT ALL, so that a later census
of the people of Israel undertaken after the wilderness wanderings were completed may not have
required the half-shekel instrument. To be fair, the Ramban concludes that in fact the half-shekel
contribution was needed for every census of the people and that the opening of our Parasha

23
therefore constitutes an eternal mitzva that applies for all time, but this does not negate his
fundamental proposition that our census was different than that of Parashat Bemidbar.

ETERNAL ASPECTS OF THE MISHKAN PARADIGM

Of course, in light of the Ramban's conclusion, the question must be asked: it is readily
apparent that the silver collected in our Parasha had an immediate use, namely, to fashion the
sockets for the boards. But what of the silver collected in the other censes? For what purposes
would it have been used? According to Rabbinic tradition (see Mishna Shekalim 4:1-3), this silver
would have two distinct but nevertheless intertwined applications: firstly, the half-shekel
contributions would be utilized for the purchase of communal sacrifices, that is those sacrifices
offered on behalf of the entire people of Israel. Secondly, the funds would be disbursed for any
expenses associated with the maintenance of the Mishkan/Temple physical plant.

These two applications are of course decidedly national in nature, as they pertain especially
to the communal services and to the upkeep of the Mishkan/Temple complex. As such, they are
perfect analogs to the silver sockets of the Mishkan's construction. Recall that these sockets
constituted the very foundation of the Mishkan, and the fact that the silver for their construction
was contributed by all of the adult Israelite males broadcast a very powerful message: The House
of God was built by all of His people and no one could claim that he had contributed more. For
this reason, all adult males – rich or poor - contributed the exact same amount, an amount that by
its very denomination made it abundantly clear that this was a national undertaking. Standing
alone, the individual Israelite could only provide a half-shekel, a profound commentary on the
need for communal and national involvement in order to achieve self-actualization. Only by
coming together with others, could the half-shekels become whole and complete.

In a similar vein, the ancient Rabbis correctly intuited that any future census that was
predicated on the collection of the half-shekel contributions had to also address national goals and
aspirations. That is to say that the collected funds could not be used for any sort of individual
needs of the Kohanim or others, vital as those may have been. The communal sacrifices and the
physical preservation of the Temple, however, were the concerns of all Israelites as a people, and
the funds could therefore be justifiably directed towards those decidedly national and noble needs.

In essence, then, we may summarize by saying that all of the features of the mitzva point
us to a perfect paradigm for peoplehood. The half-shekels become whole when brought together,
the collected funds maintain the national service and the national shrine, and the impetus for the
entire endeavor is a count that includes the entire adult male population of the people of Israel. As
Pesach approaches and we recall the half-shekel tax that was paid at this time of year (see Mishna
Shekalim 1:1), let us hope and pray that this season brings us the national restoration that we so
sorely need.

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Rabbi Meir Orlian writes:9

“On the first of Adar, we announce about the shekels . On the fifteenth, moneychangers would
sit throughout the country” (Mishnah Shekalim 1:1—3).

Moshe was dreaming. He drifted into the future, hopefully near, to the era of the rebuilt Temple.
As he wandered through the streets of Eretz Yisrael, he saw a person set up a booth and unfurl a
sign: “Donate your machatzis ha’shekel (half-shekel) now!” People began lining up, forming a
long line.

“Half a shekel!” exclaimed Moshe. “What can you do with half a shekel? And why are so many
people running to donate?”

As Moshe stood there, Rabbi Dayan passed by; he saw the sign and joined the line.

Moshe went over. “Excuse me, Rabbi Dayan,” he said. “What is a machatzis ha’shekel?”

“The shekel was the primary silver currency in the Torah,” answered Rabbi Dayan. “It was
equivalent to 20 gerah, a small, commonplace coin that was later called a maah in rabbinic
literature. At some point the coins were made 20 percent larger, so that the shekel contained 24
maah, rather than 20. Machatzis ha’shekel is a half-shekel coin” (Rambam, Hil. Shekalim 1:1—
3).

“I learned about shekels in the Gemara,” said Moshe. “Is that the same shekel coin as in the
Torah?”

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“In rabbinic times, the shekel of the Torah was called a sela; it contained 4 dinar, or zuz,” replied
Rabbi Dayan. “The term shekel was used for a 2-dinar, i.e., half-sela coin, so that a shekel in
rabbinic literature is actually the half-shekel of the Torah.”

“Furthermore, the shekel of the Torah was made of pure silver,” continued Rabbi Dayan. “This is
known in rabbinic literature as tzori (from Tyre) currency. In the times of Chazal, there was also a
common currency made of an alloy containing only one-eighth silver. Accordingly, it was worth
only one-eighth the value and known as medinah (local) currency” (see Kiddushin 11a—b).

“How large was the shekel coin?” asked Moshe.

“Based on rabbinic tradition, historical sources, and archaeological finds, it seems most likely that
the shekel weighed 14—15 grams, slightly more than half an ounce,” replied Rabbi Dayan. “Some
authorities estimate it at about 19 grams, two-thirds of an ounce. This amount is relevant also for
pidyon ha’ben (redeeming the firstborn), which is five shekels of the Torah. The common practice
is to follow the stringent opinion of 96 grams of silver” (Y.D. 305:1; E.H. 66:6).

“How much is the half-shekel worth nowadays?” asked Moshe.

“The value of silver, in comparison to other metals, has dropped precipitously during the past few
centuries,” replied Rabbi Dayan. “In the times of the Tanach, and even into the Middle Ages, silver
was worth about one-twelfth the value of gold. A half-shekel represented about half of an average
month’s salary! At current prices (March 2016), silver is worth only one-eightieth the value of
gold, whose current value is about $15 an ounce, so that a half-shekel of silver is only about $7.50.”

“What was the machatzis ha’shekel used for?” asked Moshe.

“The machatzis ha’shekel was collected yearly from every Jew to fund the expenses of the Beis
HaMikdash, including the public offerings, such as the daily offerings (korban tamid), Mussaf,

26
and ketores,” replied Rabbi Dayan. “The half-shekel was a minimum but could be added to, in
accordance with the family’s expected budget. The Gemara teaches that in the early times of the
Second Temple, when there were fewer people, they collected an amount more than the half-
shekel. The same will likely be now, with the relatively low value of silver” (Rambam and Raavad,
Hil. Shekalim 1:6).

Moshe woke up. “What a dream!” he exclaimed. He added a prayer that his dream should come
true soon.

God’s Currency

Rabbi Gordon Tucker writes:10

The arrival of Parashat Shekalim (plural of shekel) each year is what might be called the liturgical
“rite of spring” in the Jewish tradition, signaling that Pesah is six–seven weeks away, and
preparations (spiritual and physical) for the great festival are very soon to begin. This year, it will
be observed on Rosh Hodesh Adar, when the weekly reading will be Parashat Mishpatim.

The brief special reading for Shekalim (Exod. 30:11–16) sets forth the obligation that was imposed
on the recently freed Israelite slaves to contribute one-half of a shekel to the Mishkan (Sanctuary)
that was going to be built. But the reason we re-read this passage annually is not so much because
of the biblical passage from Exodus (in which there is no suggestion that this was meant to be a
repeated levy), but rather is owing to the opening words of the Mishnaic tractate entitled Shekalim:

“On Rosh Hodesh Adar they make a public announcement about the shekels.” (M. Shekalim 1:1)
That is, in the same way that we often get bills telling us that payment is due in 30 days, so it was
in the time of the Second Temple: the fiscal year of the Temple began on Rosh Hodesh Nisan, and
so a month earlier, the beginning of Adar, notice would go out that the half-shekel—the per capita
tax that supported the public sacrifices—was about to come due.

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Although in the Torah the shekel was a unit of weight, by the time of the Mishnah, there had
already been hundreds of years during which coins were struck with images, which were often
those of the realms’ rulers. And thus begins our story of minted coins.

One of the most famous passages referring to images of rulers on coins occurs in the Gospels
Matthew, Mark, and Luke. In those narratives, it is said that some adversaries tried to trap Jesus,
by asking him whether it was proper, in Jewish religious law, to pay the tax imposed by the Roman
government. If he said “No,” there would be grounds for informing on him to the Romans, while
if he said “Yes,” he would lose all authority among his fellow Jews, all of whom hated that tax.
But he evaded the trap by pointing out that, since the emperor’s image was on the coin used to pay
the tax, the coin might as well go to its ultimate owner (“render therefore to Caesar the things that
are Caesar’s”). But crucially, he then added: “and to God the things that are God’s,” thus avoiding
the trap.

But what was the meaning of that last phrase? I owe the following insight to the late JTS professor
Fritz Rothschild. He pointed to an oft-quoted mishnah in the fourth chapter of Tractate Sanhedrin,
in which God’s supernatural power is proven in this way: “When a person stamps coins with a
single seal (Hebrew: hotam, and remember this word!), they all appear identical to one another.
But the supreme King of kings of kings, the Blessed Holy One, stamped all people with the seal
that was given to Adam, and not one of them is similar to another” (M. Sanhedrin 4:5). What this
mishnah testifies to is that in late antiquity, there was a Jewish cultural meme that we are,
metaphorically, God’s coins, stamped with the image of the divine. And thus, Jesus appears to
have assumed that his listeners were aware of that metaphor, and would understand that while the
emperor could claim possession of his (literal) coin, only God could claim the ultimate allegiance
of God’s human servants.

So when the Torah enigmatically described the payment of the half-shekel weight as “expiation
for your persons” (Exod. 30:15–16), it seems that later tradition understood the physical coin given
to the Temple to be a metonym (a surrogate) for the human giving it, an act that signified devotion
to the One whose Temple it was, and whose image was stamped on each person.

Coins, of course, can get tarnished, and the image on it blurred. And this leads us, finally, to a
beautiful teaching of the early Hasidic preacher Ze’ev Wolf of Zhitomir, found in his work Or
Hameir.

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He draws our attention to a later mishnah in Tractate Shekalim (5:4), which is no longer dealing
with the shekel but with other financial transactions in the Temple. Pilgrims bringing sacrifices to
the altar would need to purchase flour and wine to accompany the animals being offered. In order
to avoid having monetary dealings go through a single person, procuring those sacrificial adjuncts
was a two-step process. The money would be given to a man named Yohanan, who would give
the purchaser a stamp (the word hotam again), which would then be taken to Ahiyah, who would
redeem that stamp with the flour and wine needed. At the end of the day, Yohanan and Ahiyah
would go through a reconciliation, making sure that the number of stamps and the amount of
money matched. But what, the following mishnah asks, would happen if someone lost his hotam?
The text says that “we wait until evening comes,” and if there was indeed excess money, it would
be certain that the person who had lost his stamp was truthful and he would be made whole again.

You can now see where Ze’ev Wolf was going. What if we lose our stamp? That is, what if the
divine image imprinted on us “coins” gets so tarnished that it is, effectively, lost? Is there any
hope, any way to be restored to wholeness? For this teacher, the seemingly defunct details of
Temple transactions involving figures long since deceased were vibrantly alive as a message of
penitence and hopeful restoration. If a person loses their stamp, we wait for them, suspending
judgment until the end of the day. If we have lost our way, there is always hope of its being found
again. What is the “end of the day”? Ze’ev Wolf tells us that if it is not the end of a single day, it
might be the end of the week, or the month, or the year. However long it takes, the
outstanding hotam can be restored. And it must be, for we alone are God’s currency in the world.

It is not just individuals whose stamp can be misplaced. So many in our nation have felt that
America was progressively losing its hotam in the years just past. (Especially since it is said that
God’s hotam is truth.) And that is no doubt why there is now such a broad feeling that perhaps the
promised “end of the day” has arrived, and that there is hope for retrieving the lost stamp. But the
one who lost the stamp must go looking for it, and show up at the reconciliation. May we all be
part of a widespread will among all citizens to return to wholeness, and to become a truthful and
compassionate society once again, God’s currency in the world.

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