Mischna
Mischna

Kommentar zu Shekalim 5:2

אֵין פּוֹחֲתִין מִשְּׁלֹשָה גִּזְבָּרִין וּמִשִּׁבְעָה אֲמַרְכָּלִין, וְאֵין עוֹשִׂין שְׂרָרָה עַל הַצִּבּוּר בְּמָמוֹן פָּחוּת מִשְּׁנַיִם, חוּץ מִבֶּן אֲחִיָּה שֶׁעַל חוֹלֵי מֵעַיִם וְאֶלְעָזָר שֶׁעַל הַפָּרוֹכוֹת, שֶׁאוֹתָן קִבְּלוּ רוֹב הַצִּבּוּר עֲלֵיהֶן:

Es dürfen nicht weniger als zehn Gizbarin (Schatzmeister) sein [Sie sind für die Gelder von Hekdesh verantwortlich. Sie lösen Einschätzungen sowie Andachten und Widmungen ein. und die ganze Arbeit von Hekdesh wird durch sie getan] und (es dürfen nicht weniger als sein) sieben Amarkalin (Treuhänder) [über dem Gizbarin. Das Targum von (Numeri 3:32): "Und der Häuptling über die Fürsten der Leviten" ist "Va'amarkala dememana usw." Das Akronym für "amarkal" ist "amar al kol" ("vor allem sagen"). Und auf Arabisch heißt eine der hohen Stationen "Emir". Was war die Funktion der sieben Amarkalin? Die sieben Schlüssel der Azara waren in ihren Händen. Wenn einer von ihnen (eine Tür) öffnen wollte, konnte er dies nicht tun, bis alle zusammenkamen und der Gizbarin ihnen nachging und herausnahm, was sie brauchten. Und es gab eine höhere Stufe als die des Amarkalins, die nicht in der Mischna, sondern in der Tosefta erwähnt wurde, nämlich: "zwei Katolikin" (Kontrolleure). Insgesamt gab es also fünf Ebenen: Hohepriester, Adjutant, Hohepriester, Katolikin, Amarkalin, Gizbarin.] Und Autorität wird in Geldangelegenheiten nicht mit weniger als zwei über die Bevölkerung behauptet [Exodus 28: 5 ): "Und sie sollen das Gold usw. nehmen." Das Minimum von "sie" ist zwei.]

Bartenura on Mishnah Shekalim

גזברים – they are those under whose control are the sacred property of the Temple, and they redeem the valuation/assessment due of a person or animal dedicated to the Temple and the property set apart for the Temple’s usage and that which is sacred property of the Temple and all of the holy tasks that are performed through them.
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English Explanation of Mishnah Shekalim

Introduction This mishnah deals with two other offices in the Temple. The difference between today’s mishnah and yesterday’s is that since the offices described have responsibility to deal with money they were filled by more than one person to prevent dishonesty.
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Bartenura on Mishnah Shekalim

אמרכלין – they are higher than the treasurers and (Numbers 3:32): “The head chieftain of the Levites [was Eleazar son of Aaron the priest, in charge of those attending to the duties of the sanctuary],” which we translate [in Aramaic] as "ואמרכלין דממנא" and the language "אמרכל" - “he stated over everything,” and in Arabic we call him “Amir.” What did the seven officers/אמרכלין do? Seven keys of the courtyard were in their hands. If one of them wanted to open it up, he could not until all of them entered in together and the treasurers coming after them would open it and remove whatever they needed. And another level above that of the אמרכלין/officer/trustees (superintending the cashiers) was there, which was not mentioned in the Mishnah and it is brought in the Tosefta (Chapter 2, Halakha 15 – Lieberman edition), and they are two financial officers/controllers ("קתילוקין" ) and there were found five levels there: The High Priest, his assistant, the financial controllers, the trustees, treasurers.
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English Explanation of Mishnah Shekalim

They did not have less than three treasurers. The treasures were responsible for the Temple’s finances. One of their important functions was to redeem sanctified property so that they could use the money for necessary projects. (Sort of like selling Temple stock!)
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Bartenura on Mishnah Shekalim

ואין עושין שררה פחות משנים – as it is written (Exodus 28:5): “they, therefore shall receive the gold, [the blue, purple, and crimson yarns and the fine linen]”; the least of many is two.
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English Explanation of Mishnah Shekalim

Or less than seven superintendents. The seven superintendents held the seven keys to the Temple courtyard. They each needed to be there before the Temple courtyard could be opened. When the doors were opened the treasurers could gain entrance.
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English Explanation of Mishnah Shekalim

Nor create positions of authority over the public in matters of money [with] less than two [officers], except [in the case] of the son of Ahiyah who was over the sickness of the bowels and Elazar who was over the veil, for these had been accepted by the majority of the public. In all positions of monetary authority it was necessary to appoint at least two officers. This seems to be a way of limiting the possibilities of dishonesty and fraud. The only exceptions are the two single officers in the Temple, the son of Ahiyah and Elazar, who had monetary authority over the public (to buy spices and materials for the curtains). This was acceptable because the public had trusted and allowed them to fill these positions as individuals.
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