Chasidut for Shekalim 3:2
בְּשָׁלשׁ קֻפּוֹת שֶׁל שָׁלשׁ שָׁלשׁ סְאִין תּוֹרְמִין אֶת הַלִּשְׁכָּה, וְכָתוּב בָּהֶן אָל''ף בֵי''ת גִימ''ל. רַבִּי יִשְׁמָעֵאל אוֹמֵר, יְוָנִית כָּתוּב בָּהֶן אָלפ''א בֵית''א גָמל''א. אֵין הַתּוֹרֵם נִכְנָס לֹא בְּפַרְגּוֹד חָפוּת, וְלֹא בְּמִנְעָל, וְלֹא בְּסַנְדָּל, וְלֹא בִּתְפִלִּין, וְלֹא בְּקָמִיעַ, שֶׁמָּא יַעֲנִי, וְיֹאמְרוּ מֵעֲוֹן הַלִּשְׁכָּה הֶעֱנִי, אוֹ שֶׁמָּא יַעֲשִׁיר, וְיֹאמְרוּ מִתְּרוּמַת הַלִּשְׁכָּה הֶעֱשִׁיר. לְפִי שֶׁאָדָם צָרִיךְ לָצֵאת יְדֵי הַבְּרִיּוֹת כְּדֶרֶךְ שֶׁצָּרִיךְ לָצֵאת יְדֵי הַמָּקוֹם, שְׁנֶּאֱמַר (במדבר לב) וִהְיִיתֶם נְקִיִים מֵיְיָ וּמִיִּשְׂרָאֵל, וְאוֹמֵר (משלי ג) וּמְצָא חֵן וְשֵׂכֶל טוֹב בְּעֵינֵי אֱלֹהִים וְאָדָם:
With three baskets of three sa'ah each (shekalim) are removed from the lishkah. [The shekalim were placed there (in the lishkah) and they were taken out in three baskets of three sa'ah each. Rambam writes that first three large baskets of twenty-seven sa'ah each are filled and from these, three baskets of nine sa'ah each are filled. This is an unnecessary, forced explanation.] And they were marked "aleph," "beth," "gimmel" [to know which had been filled first, to buy the communal offerings from that first; then, from the second; then, from the third.] R. Gamliel says: It was written in Greek: "alpha," "beta," "gamla." [They would write it in Greek because of (Genesis 9:27): "G d will beautify Yefeth and he will dwell in the tents of Shem" — the beauty of Yefeth will dwell in the tents of Shem; and there is no language among the sons of Yefeth more beautiful than the Greek language. The torem (the one who removes shekalim from the lishkah) may enter neither with: a bordered garment, (pargod chafuth) [When the garment is long and doubled from the bottom, that doubled fold is called "pargod chafuth." The torem may not enter thus attired so that he not be suspected of concealing lishkah monies in it.], (nor may he enter with) a shoe, a sandal, tefillin or an amulet [lest they say he undid the thread and placed money inside], lest he grow poor and people say: "Because of the sin of (stealing from) the lishkah, he has become impoverished"; or lest he grow rich and they say: "From the proceeds of the lishkah he has grown wealthy." For one must be upright in the eyes of men just as he must be upright in the eyes of the L rd, as it is written (Numbers 32:22): "And you shall be clean of the L rd and of Israel," and (Proverbs 3:4): "And you shall find grace and goodly understanding in the eyes of G d and man."
Kedushat Levi
We have accepted the principle that G’d’s largesse is dispensed to His creatures not so much because of what they deserve but because the very fact that He created the universe is proof of His positive relationship to His creatures, so that His providing them with necessities and comforts is not tied to their having to earn this. [As distinct from creatures who have forfeited such entitlement, from whom such largesse may be withheld. Ed.]
There is also a “super-largesse” that is channeled by G’d to His people which is due to that people’s spiritual awakening and ascending higher rungs on that ladder. Concerning this “largesse” my revered and sainted father of blessed memory used to say that this “largesse” is known as ציץ, the masculine version of the word ציצית, i.e. in full flower, which usually is found in the feminine mode, referring to the blossom that has not yet flowered. Just as we are familiar with direct light as well as with reflected light, (by a mirror, for instance) so G’d’s largesse may be either direct or a reflection of merits accumulated by His creatures. The letters in the name of the month תשרי [the alphabet read backwards. Ed.] are an allusion of such largesse which reflects the good deeds of the Jewish people. Seeing that during the month of Tishrey most Jews perform more commandments and good deeds than during any other moth of the year, it is appropriate that this will result in a “kickback” from G’d in the shape of additional largesse. (Compare Rosh Hashanah 11 on this point.) In contrast to this month, the month of Nissan, a month that occurs in the spring, אביב, the letters אב in that word proceeding in the normal sequence of the aleph bet, are an allusion that it is too soon for additional largesse in the form of “kickbacks” as in the case of the month of Tishrey.