Halakhah for Shekalim 2:1
מְצָרְפִין שְׁקָלִים לְדַרְכּוֹנוֹת מִפְּנֵי מַשּׂוֹי הַדֶּרֶךְ. כְּשֵׁם שֶׁהָיוּ שׁוֹפָרוֹת בַּמִּקְדָּשׁ, כָּךְ הָיוּ שׁוֹפָרוֹת בַּמְּדִינָה. בְּנֵי הָעִיר שֶׁשָּׁלְחוּ אֶת שִׁקְלֵיהֶן וְנִגְנְבוּ אוֹ שֶׁאָבָדוּ, אִם נִתְרְמָה הַתְּרוּמָה, נִשְׁבָּעִין לַגִּזְבָּרִים. וְאִם לָאו נִשְׁבָּעִין לִבְנֵי הָעִיר, וּבְנֵי הָעִיר שׁוֹקְלִין תַּחְתֵּיהֶן. נִמְצָאוּ, אוֹ שֶׁהֶחֱזִירוּם הַגַּנָּבִים, אֵלּוּ וָאֵלּוּ שְׁקָלִים, וְאֵין עוֹלִין לָהֶן לְשָׁנָה הַבָּאָה:
Shekalim may be exchanged for darkonoth because of the burden of the way. [The men of the city, who collected their shekalim, may exchange them for darkonoth, gold coin, viz. (Ezra 2:69): "gold darkemonim," to lighten the burden of the way (to Jerusalem)]. Just as there were shofroth in the Temple, [("shofroth":) chests, whose mouths were narrow on top, like a shofar, whose mouth is narrow on top, and which "broadens out" (this, so that nothing could be taken from them), viz. (II Kings 12:10): "And Yehoyada the priest took a chest and bored a hole in its lid, etc." They stood in the azarah and they would all bring their shekalim and deposit them there], so there were shofroth in the medinah [Jerusalem. (According to Rambam, the other cities of Israel)]. If the men of the city sent their shekalim[with a messenger to take them to the lishkah (the Temple treasury)] and they were stolen or lost — if the contribution had already been taken [(It was the practice to contribute from the (money) chests for the offerings. They would contribute from what had been collected and on account of what would be collected, so that even those who had not yet given their shekalim would have a portion in the offerings.)], they [the messengers] would swear to the (Temple) treasurers. [For since the contribution had been made on account of these monies before they had been lost, it is as if they had been in the possession of the treasurers from the time the contribution had been made — so that when they were stolen or lost, it is from the possession of the treasurers that they were stolen or lost, for which reason the messengers swear (that they were not remiss) and they exempt themselves. And even though oaths are not administered for hekdeshoth (Temple dedications), this oath was instituted by the sages so that hekdeshoth not be treated lightly.] And if not [i.e., If at the time they were lost, the contribution had not yet been made and monies had not been taken from the chests on account of what would be collected, then they had gone lost from the possession of the owners (and not from the Temple treasurers). Therefore,] they [the messengers] swear to the men of the city [and exempt themselves]. And the men of the city give [other] shekalim in their stead, [for the first shekalim that were lost are not accredited them.] If they were found or the thieves returned them, both are shekalim and they are not accredited them for the following year.