Comentario sobre 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:
Si uno le da el siclo a un hombre pobre, a su vecino o a un hombre de su ciudad, está exento (del kolbon) [se lo ha dado como un regalo]. Si se lo prestó, es responsable. Los hermanos que son socios, [que se dividieron (la herencia) y luego se convirtieron en socios], que son responsables del kolbon, [como cualquiera de los otros dos que dieron un sela por sus shekalim], están exentos del diezmo de las bestias. [No necesitan diezmar a todas las bestias que les nacieron todos los días de su asociación, exponiéndose (Bechoroth 56b) (Éxodo 13:12): "... que será tuyo", y no el de los socios, entendiéndose el verso como se refiere al diezmo, aunque habla del primogénito.] Y cuando son responsables del diezmo de la bestia [Es decir, cuando no se dividieron, en qué caso son responsables del diezmo, como se explica: I podría pensar (que no son responsables del diezmo) incluso cuando lo adquirieron (la bestia) como parte de la herencia (es decir, antes de la división); está, por lo tanto, escrito: "será"—(hay responsabilidad) en cualquier caso], están exentos del kolbon. [Porque la propiedad de su padre conserva su estado y es como si el padre le diera el shekel por sus hijos o por sus vecinos, en cuyo caso está exento.] ¿Cuánto cuesta un kolbon? Una ma'ah de plata [veinticuatro de una sela, con un peso de dieciséis se'oroth.] Estas son las palabras de R. Meir. Los sabios dicen: A la mitad, [un cuarenta y ocho de un sela, ocho se'oroth. La halajá está de acuerdo con los sabios.]
Bartenura on Mishnah Shekalim
English Explanation of Mishnah Shekalim
Brothers who are partners who are obligated for the kalbon are exempt from the tithe of beasts.
But when they are liable to the tithe of beasts they are exempt from the surcharge.
And how much is the kalbon? A silver ma'ah, the words of Rabbi Meir. But the sages say: half a ma'ah.
This mishnah continues to discuss the kalbon, the extra surcharge paid with the shekel.
Section one: If someone pays the shekel for a friend as a gift, the rabbis did not make him pay the kalbon as well. The same is true, as we shall see below, if a father pays the kalbon on behalf of his son. However, one who pays the shekel on someone else’s behalf as a loan does have to pay the kalbon.
Section two: This section refers to two different types of partnerships between brothers who have inherited from their father. The first type is when they have already divided up the inheritance and then pooled their money together to form a business partnership. In such a case they are liable for the kalbon as are all partners who pay each other’s kalbon, but they are exempt from paying the tithe on beasts (domesticated animals) since partners do not pay this tithe on their shared animals. The second partnership is one in which they have not yet divided up the inheritance. In such a case the money is treated as if it still belonged to one person, their father. They are liable for the tithe but they are exempt from the kalbon, since this is similar to as case in which a father pays the shekel on his son’s behalf.
Section three: Rabbi Meir holds that the kalbon is a ma’ah, which is 1/12 of a half-shekel. This matches Rabbi Meir’s understanding of the kalbon as compensation for the non-pure elements which are customarily put into silver coins. This ma’ah is supposed to increase the silver of the shekel so that it now reaches the value of the Torah’s half-shekel. The sages, however, hold that the kalbon is in place of a fee paid to the moneychanger. The fee is a lesser amount, only half a ma’ah.