Mishnah
Mishnah

Midrash for Shekalim 4:4

מוֹתַר תְּרוּמָה מֶה הָיוּ עוֹשִׂין בָּהּ, רִקּוּעֵי זָהָב צִפּוּי לְבֵית קָדְשֵׁי הַקֳּדָשִׁים. רַבִּי יִשְׁמָעֵאל אוֹמֵר, מוֹתַר הַפֵּרוֹת לְקַיִץ הַמִּזְבֵּחַ, וּמוֹתַר הַתְּרוּמָה לִכְלֵי שָׁרֵת. רַבִּי עֲקִיבָא אוֹמֵר, מוֹתַר הַתְּרוּמָה לְקַיִץ הַמִּזְבֵּחַ, וּמוֹתַר נְסָכִים לִכְלֵי שָׁרֵת. רַבִּי חֲנַנְיָא סְגַן הַכֹּהֲנִים אוֹמֵר, מוֹתַר נְסָכִים לְקַיִץ הַמִּזְבֵּחַ, וּמוֹתַר הַתְּרוּמָה לִכְלֵי שָׁרֵת. זֶה וָזֶה לֹא הָיוּ מוֹדִים בַּפֵּרוֹת:

The surplus of terumah [i.e., what is left over in the baskets on Rosh Chodesh Nissan, when offerings are brought from the new terumah] — What is done with it? Gold plate overlay (is bought) for the holy of holies [for the floor and the walls.] R. Yishmael says: The surplus of fruits is for the "summertime of the altar." [R. Yishmael is consistent with his view, above, that with the left-overs of the lishkah, wine, oil, and meal are bought. The profit from their sale is called "the surplus of the fruits," that is, their gain from the fruits that they bought. ("the summertime of the altar":) When the altar is idle, burnt-offerings are bought from this surplus. Just as sweet things are put on the table after the meal, so, after the obligatory offerings of the day, these burnt-offerings are brought (when there are no vow and gift offerings and the altar is idle)] and the surplus of the terumah is for ministering vessels. [R. Yishmael expounds (II Chronicles 24:14): "…what was left over of the silver, and they made of it vessels fro the house of the L rd." Which silver has left-overs? The terumah of the lishkah.] R. Akiva says: The surplus of the terumah is for the "summertime of the altar," [it (the terumah of the lishkah) having been separated for the purpose of offerings], and the surplus of libations is for ministering vessels. [The Temple treasurers would provide monies to the wine, oil and meal merchants to supply them with the requirements of the meal-offerings and libations of the entire year. If a merchant agreed to supply three sa'ah for a sela and the market price became four sa'ah for a sela, he must give four sa'ah, and that (additional) sa'ah is called "the surplus of libations." Also, when they "measured out" to hekdesh, they would do so amply, (and the treasurer would measure frugally.) The ample measure is called "the surplus of libations." It would be used for ministering vessels, the libations being consecrated in ministering vessels.] R. Chananiah, the adjutant high-priest, says: The surplus of libations is for the "summertime of the altar" [for both the libations and the burnt-offerings are thoroughly consumed], and the surplus of the terumah is for the ministering vessels. Both [R. Akiva and R. Chanina] did not concede in respect of "fruits" [as R. Akiva says above: "One does not trade in hekdesh." The conclusion is that by condition of beth-din all of the surpluses go towards burnt-offerings; and this is the halachah.]

Midrash Tanchuma

That they take for me an offering (Exod. 25:2). May it please our masters to teach us: What did they do with the surplus offering?1The surplus offering was from the funds contributed for the building of the Sanctuary (M. Shekalim 4:4). Thus did our masters teach us: They fashioned with it the hammered gold overlay for the Holy of Holies. You find that the Holy One, blessed be He, chose two offerings (terumot): the offering (set aside) for the building of the Tabernacle and the priestly offering. The priestly offering (was given to them) in order that they become students of the law.2These offerings increased their opportunity to study the law. The midrash compares these offerings because both are called terumah. R. Yannai said: Any priest who is not a student of the law, it is permitted to eat the offering on his grave.3Etz Joseph suggests that an ignorant priest would even permit eating the terumah offering, which must be maintained in a state of ritual purity, in a cemetery, from which priests are generally barred. The intent may be that the priest, in his ignorance, probably collected his dues improperly, and so it is really common, and thus may be consumed even on his (i.e., the ignorant priest’s) grave, since he is worthy of death.
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