Halakhah for Shekalim 7:1
מָעוֹת שֶׁנִּמְצְאוּ בֵּין הַשְּׁקָלִים לִנְדָבָה, קָרוֹב לַשְּׁקָלִים יִפְּלוּ לַשְּׁקָלִים, לַנְּדָבָה יִפְּלוּ לַנְּדָבָה, מֶחֱצָה לְמֶחֱצָה יִפְּלוּ לַנְּדָבָה. בֵּין עֵצִים לִלְבוֹנָה, קָרוֹב לָעֵצִים יִפְּלוּ לָעֵצִים, לַלְּבוֹנָה יִפְּלוּ לַלְּבוֹנָה, מֶחֱצָה לְמֶחֱצָה יִפְּלוּ לַלְּבוֹנָה. בֵּין קִנִּין לְגוֹזְלֵי עוֹלָה, קָרוֹב לַקִּנִּין יִפְּלוּ לַקִּנִּין. לְגוֹזְלֵי עוֹלָה יִפְּלוּ לְגוֹזְלֵי עוֹלָה, מֶחֱצָה לְמֶחֱצָה יִפְּלוּ לְגוֹזְלֵי עוֹלָה. בֵּין חֻלִּין לְמַעֲשֵׂר שֵׁנִי, קָרוֹב לַחֻלִּין יִפְּלוּ לַחֻלִּין, לְמַעֲשֵׂר שֵׁנִי יִפְּלוּ לְמַעֲשֵׂר שֵׁנִי, מֶחֱצָה לְמֶחֱצָה יִפְּלוּ לְמַעֲשֵׂר שֵׁנִי. זֶה הַכְּלָל, הוֹלְכִים אַחַר הַקָּרוֹב (לְהָקֵל). מֶחֱצָה לְמֶחֱצָה לְהַחְמִיר:
If money was found between (the shofar for) shekalim and (the shofar for) gifts — if it were nearer to "shekalim," it goes to "shekalim"; (if it were nearer) to "gifts," it goes to "gifts." [For it is written (Deuteronomy 21:3): "And it shall be, the city closest to the slain one, etc." And, according to the view that where "majority" points in one direction, and "nearness" in another, we follow "majority," the instance in our Mishnah is (understood to be) one in which the amounts in "shekalim" and "gifts" are equal.] If it were equi-distant, it goes to "gifts," [which are of a higher order than shekalim, all of it going for burnt-offerings, whereas with "shekalim," sometimes sin-offerings are brought, which are eaten by the Cohanim. Moreover, the left-overs of shekalim go for repair of the walls and its towers.] Between "wood" and "frankincense" — if nearer to "wood," it goes to "wood"; if nearer to "frankincense," it goes to "frankincense." If equi-distant, it goes to "frankincense." [For frankincense is itself an offering, whereas wood is merely ancillary to an offering.] Between "kinin" and burnt-offering fledglings" — if nearer to "kinin," it goes to "kinin"; if nearer to 'burnt-offering fledglings," it goes to "burnt-offering fledglings." If equi-distant, it goes to "burnt-offering fledglings." [The Yerushalmi queries: It stands to reason that if found near "burnt-offering fledglings" it goes for that; for since by Torah law nearness is a criterion, it is as if it certainly came from that (shofar). But if it is found equi-distant from both, where, being uncertain, we rule for the higher-order "burnt-offering fledglings" — with what will a woman who brought this money find atonement? It might have fallen from obligatory kinin, and if burnt-offering fledglings are sacrificed for it, how is she atoned for? And they answer: Beth-din, who are appointed over the kinin take from the congregation the amount of money that was found, bequeath it to the owner of the money that was found and sacrifice kinin for it on the possibility (that it was intended for that), and the sin-offering is not eaten.] Between chullin and ma'aser sheni — if nearer to chullin, it goes to chullin; if nearer to ma'aser sheni, it goes to ma'aser sheni. If equi-distant, it goes to ma'aser sheni. This is the rule: We follow nearness (even) for the lenient ruling and equi-distance for the stringent ruling.
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