Related for Shekalim 1:7
הַשּׁוֹקֵל עַל יְדֵי עָנִי, וְעַל יְדֵי שְׁכֵנוֹ, וְעַל יְדֵי בֶּן עִירוֹ, פָטוּר. וְאִם הִלְוָם חַיָּב. הָאַחִין וְהַשֻּׁתָּפִין שֶׁחַיָּבִין בַּקָּלְבּוֹן, פְּטוּרִין מִמַּעֲשֵׂר בְּהֵמָה. וּכְשֶׁחַיָּבִין בְּמַעְשַׂר בְּהֵמָה, פְּטוּרִין מִן הַקָּלְבּוֹן. וְכַמָּה הוּא קָלְבּוֹן, מָעָה כֶּסֶף, דִּבְרֵי רַבִּי מֵאִיר. וַחֲכָמִים אוֹמְרִים, חֵצִי:
If one gives the shekel for a poor man, for his neighbor, or for a man of his city, he is exempt (from the kolbon) [having given it to them as a gift.] If he lent it to them, he is liable. Brothers who are partners, [who divided (the inheritance) and then became partners], who are liable for the kolbon, [as any other two who gave a sela for their shekalim], are exempt from the beast-tithe. [They need not tithe all the beasts born to them all the days of their partnership, it being expounded (Bechoroth 56b) (Exodus 13:12): "…which shall be yours," and not that of partners, the verse being understood as referring to the tithe, though it speaks of the first-born.] And when they are liable for the beast-tithe [That is, when they did not divide, in which instance they are liable for the tithe, as expounded: I might think (that they are not liable for the tithe) even when they acquired it (the beast) as part of the estate (i.e., before division); it is, therefore, written: "shall be" — (there is liability) in any event], they are exempt from the kolbon. [For their father's property retains its status and it is as if the father gave the shekel for his sons or for his neighbors, in which instance he is exempt.] How much is a kolbon? A ma'ah of silver [one twenty-fourth of a sela, weighing sixteen se'oroth.] These are the words of R. Meir. The sages say: A half, [one forty-eighth of a sela, eight se'oroth. The halachah is in accordance with the sages.]