Shekalim 3
בִּשְׁלשָׁה פְּרָקִים בַּשָּׁנָה, תּוֹרְמִין אֶת הַלִּשְׁכָּה, בִּפְרוֹס הַפֶּסַח, בִּפְרוֹס עֲצֶרֶת, בִּפְרוֹס הֶחָג, וְהֵן גְּרָנוֹת לְמַעְשַׂר בְּהֵמָה, דִּבְרֵי רַבִּי עֲקִיבָא. בֶּן עַזַּאי אוֹמֵר, בְּעֶשְׂרִים וְתִשְׁעָה בַּאֲדָר, וּבְאֶחָד בְּסִיוָן, וּבְעֶשְׂרִים וְתִשְׁעָה בְּאָב. רַבִּי אֶלְעָזָר וְרַבִּי שִׁמְעוֹן אוֹמְרִים, בְּאֶחָד בְּנִיסָן, בְּאֶחָד בְּסִיוָן, בְּעֶשְׂרִים וְתִשְׁעָה בֶּאֱלוּל. מִפְּנֵי מָה אָמְרוּ בְּעֶשְׂרִים וְתִשְׁעָה בֶּאֱלוּל, וְלֹא אָמְרוּ בְּאֶחָד בְּתִשְׁרֵי, מִפְּנֵי שֶׁהוּא יוֹם טוֹב, וְאִי אֶפְשָׁר לְעַשֵּׂר בְּיוֹם טוֹב, לְפִיכָךְ הִקְדִּימוּהוּ לְעֶשְׂרִים וְתִשְׁעָה בֶּאֱלוּל:
Three times a year they would remove (shekalim from) the lishkah. [They would deposit all the shekalim in one lishkah (compartment) in the Temple. And three times a year they would take from it and place (the shekalim) into three large baskets of three sa'ah for the purchase of communal offerings. The whole was not taken at one time for the needs of the entire year, for those in distant places had not yet brought all of their shekalim]: at the pross of Pesach [Fifteen days before the festival is referred to as the "pross" of the festival. For thirty days before the festival the halachoth of the festival are reviewed. ("pross," as in "prussah," i.e., half)], at the pross of Shavuoth, and at the pross of Succoth. And they (these time periods) are granoth ("threshing floors") for the beast-tithe. [These three times are three granoth for the beast-tithe, the sages having designated these times for the tithing of beasts that had been born. And just as (bringing the grain to) the threshing floor makes the grain subject to the tithe, so beasts that have been born may not be eaten after the arrival of these times until they are tithed. But before these times they may be eaten even if they have not been tithed. The sages designated these three times for the beast-tithe so that beasts be available for the festival pilgrims. For even though it is permitted to sell and slaughter and eat as long as the time of the "goren" has not yet arrived, still, people would not slaughter their beasts until they had tithed them. For one prefers doing a mitzvah with his property if he loses nothing thereby, as with the beast-tithe, the owner eating the tithed animal itself as a peace-offering. And if they did not tithe in these three periods, many would refrain from selling their beasts, not having tithed them, and beasts would not be available for the festival pilgrims.] These are the words of R. Akiva. Ben Azzai says: On the twenty-ninth of Adar, the first of Sivan, and the twenty-ninth of Av. R. Elazar and R. Shimon say: On the first of Nissan, the first of Sivan, and the twenty-ninth of Elul. [The reasons of all these tannaim, and (the bases of) their differences are explicated in the last chapter of Bechoroth.] Why did they say the twenty-ninth (of Elul) instead of the first of Tishrei? For it is a festival (Rosh Hashanah), and one cannot tithe on a festival, for which reason they moved it up to the twenty-ninth of Elul.
בְּשָׁלשׁ קֻפּוֹת שֶׁל שָׁלשׁ שָׁלשׁ סְאִין תּוֹרְמִין אֶת הַלִּשְׁכָּה, וְכָתוּב בָּהֶן אָל''ף בֵי''ת גִימ''ל. רַבִּי יִשְׁמָעֵאל אוֹמֵר, יְוָנִית כָּתוּב בָּהֶן אָלפ''א בֵית''א גָמל''א. אֵין הַתּוֹרֵם נִכְנָס לֹא בְּפַרְגּוֹד חָפוּת, וְלֹא בְּמִנְעָל, וְלֹא בְּסַנְדָּל, וְלֹא בִּתְפִלִּין, וְלֹא בְּקָמִיעַ, שֶׁמָּא יַעֲנִי, וְיֹאמְרוּ מֵעֲוֹן הַלִּשְׁכָּה הֶעֱנִי, אוֹ שֶׁמָּא יַעֲשִׁיר, וְיֹאמְרוּ מִתְּרוּמַת הַלִּשְׁכָּה הֶעֱשִׁיר. לְפִי שֶׁאָדָם צָרִיךְ לָצֵאת יְדֵי הַבְּרִיּוֹת כְּדֶרֶךְ שֶׁצָּרִיךְ לָצֵאת יְדֵי הַמָּקוֹם, שְׁנֶּאֱמַר (במדבר לב) וִהְיִיתֶם נְקִיִים מֵיְיָ וּמִיִּשְׂרָאֵל, וְאוֹמֵר (משלי ג) וּמְצָא חֵן וְשֵׂכֶל טוֹב בְּעֵינֵי אֱלֹהִים וְאָדָם:
With three baskets of three sa'ah each (shekalim) are removed from the lishkah. [The shekalim were placed there (in the lishkah) and they were taken out in three baskets of three sa'ah each. Rambam writes that first three large baskets of twenty-seven sa'ah each are filled and from these, three baskets of nine sa'ah each are filled. This is an unnecessary, forced explanation.] And they were marked "aleph," "beth," "gimmel" [to know which had been filled first, to buy the communal offerings from that first; then, from the second; then, from the third.] R. Gamliel says: It was written in Greek: "alpha," "beta," "gamla." [They would write it in Greek because of (Genesis 9:27): "G d will beautify Yefeth and he will dwell in the tents of Shem" — the beauty of Yefeth will dwell in the tents of Shem; and there is no language among the sons of Yefeth more beautiful than the Greek language. The torem (the one who removes shekalim from the lishkah) may enter neither with: a bordered garment, (pargod chafuth) [When the garment is long and doubled from the bottom, that doubled fold is called "pargod chafuth." The torem may not enter thus attired so that he not be suspected of concealing lishkah monies in it.], (nor may he enter with) a shoe, a sandal, tefillin or an amulet [lest they say he undid the thread and placed money inside], lest he grow poor and people say: "Because of the sin of (stealing from) the lishkah, he has become impoverished"; or lest he grow rich and they say: "From the proceeds of the lishkah he has grown wealthy." For one must be upright in the eyes of men just as he must be upright in the eyes of the L rd, as it is written (Numbers 32:22): "And you shall be clean of the L rd and of Israel," and (Proverbs 3:4): "And you shall find grace and goodly understanding in the eyes of G d and man."
שֶׁל בֵּית רַבָּן גַּמְלִיאֵל (הָיָה) נִכְנָס וְשִׁקְלוֹ בֵּין אֶצְבְּעוֹתָיו, וְזוֹרְקוֹ לִפְנֵי הַתּוֹרֵם, וְהַתּוֹרֵם מִתְכַּוֵּן וְדוֹחֲקוֹ לַקֻּפָּה. אֵין הַתּוֹרֵם תּוֹרֵם עַד שֶׁיֹּאמַר לָהֶם, אֶתְרֹם. וְהֵן אוֹמְרִים לוֹ, תְּרֹם, תְּרֹם, תְּרֹם, שָׁלשׁ פְּעָמִים:
Those of the house of R. Gamliel would enter with their shekel between their fingers and fling it before the torem [They directed their shekalim at the basket, so that they would go towards the purchase of communal offerings and not be left in the lishkah.] and the torem would, likewise, press it to the basket. The torem does not remove (the shekalim) until he asks them: "Shall I remove them?" And they answer: "Remove, remove, remove" — three times [This three-fold expression is characteristic of the sages. Similarly, in respect to the omer: "Magal zo, magal zo, magal zo" - Ektzor, ektzor, ektzor," and, in respect to chalitzah: "chalutz hana'al, chalutz hana'al, chalutz hana'al" — three times.]
תָּרַם אֶת הָרִאשׁוֹנָה וּמְחַפֶּה בִּקְטַבְלָאוֹת, שְׁנִיָּה וּמְחַפֶּה בִּקְטַבְלָאוֹת. שְׁלִישִׁית לֹא הָיָה מְחַפֶּה, שֶׁמָּא יִשְׁכַּח וְיִתְרֹם מִן הַדָּבָר הַתָּרוּם. תָּרַם אֶת הָרִאשׁוֹנָה לְשֵׁם אֶרֶץ יִשְׂרָאֵל, וּשְׁנִיָּה לְשׁוּם כְּרַכִין הַמֻּקָּפִין לָהּ, וְהַשְּׁלִישִׁית לְשׁוּם בָּבֶל וּלְשׁוּם מָדַי וּלְשׁוּם מְדִינוֹת הָרְחוֹקוֹת:
He removes the first [terumah of the pross of Pesach] and [after removing it] he covers [all the shekalim remaining in the lishkah] with ketavlaoth [boiled leather, so that they place upon it the shekalim yet to come from the lands around Eretz Yisrael, which could not be brought before Pesach. These are brought from Pesach until Shavuoth and placed on top of the ketavla, so that the terumah is taken from them at the pross of Shavuoth and so that he does not take from what has already been removed at the pross of Pesach.] (He removes) the second and covers with ketavlaoth. [After he removes at the pross of Shavuoth, he again covers with ketavlaoth all the monies in the lishkah and there is placed upon them all the shekalim brought from Bavel, Madai, and the distant lands.] [(He removes) the third and he does not cover. The terumah is taken from them at the pross of Succoth, and he does not cover it again, for there is no terumah after that.] (He covers the first and the second) lest he forget and remove from what has already been removed. He removed the first for Eretz Yisrael, [who sent their shekalim first, the others not yet having brought them]; the second, for the cities near it (mukafim lah) [such as Ammon and Moav. "mukafim" = "near," as in (Gittin 30b): "litrom shelo min hamukaf"; (Chullin 46b): "Ein makifin bebuei"]; the third, for Bavel, Madai, and the distant lands. [In any event, every time they would remove it for all of Israel, for what had been collected, and for what would be collected. The tanna mentions these different places only to apprise us that they instituted these three times so that by then all the shekalim of Israel would have been collected.]