There are not to be fewer than ten gizbarin (treasurers) [They are in charge of the monies of hekdesh. They redeem assessments, and devotions and dedications; and all the work of hekdesh is done through them] and (there are not to be fewer than) seven amarkalin (trustees) [above the gizbarin. The targum of (Numbers 3:32): "And the chief over the princes of the Levites" is "Va'amarkala dememana, etc." The acronymic of "amarkal" is "amar al kol" ("saying above all"). And in Arabic, one of high station is called "emir." What was the function of the seven amarkalin? The seven keys of the azarah were in their hands. If one of them wished to open (a door), he could not do so until all of them came together, and the gizbarin would go in after them and take out what they needed. And there was a level higher than that of the amarkalin, not mentioned in the Mishnah, but in the Tosefta, viz.: "two katolikin" (controllers). So that all together there were five levels: high-priest, adjutant high-priest, katolikin, amarkalin, gizbarin.] And authority is not asserted over the populace in monetary matters with fewer than two, [it being written (Exodus 28:5): "And they shall take the gold, etc." The minimum of "they" is two.]
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.
