Related sur Shekalim 1:10

On the 15th of this [of month Adar] - the officials of the court go out and repair the roads and streets that have been hollowed during the rainy season, [this happens] a time before the holiday, just before the pilgrims, so that these will be ready for the three pilgrims.

On the 15th of this [month] the officials of the court go out and declare the mixed crops as ownerless, For what the court has declared as ownerless is considered ownerless and is exempt from the tithes. If [a] man found mixed crops in a vineyard, it is lawful as "robbery" and free from tithes; but is in the field it is forbidden as "robbery" and he is obliged to pay tithes.

On the 15th of this [month] the officials of the court go and mark the place of uncleanness lest the people stumble.

From the time they sat in the temple, they began to pawn. The Israelites were impounded for their shekels, with, of them the congregational sacrifices would be offered from. A parable[: What is this like?] for one who developed an ulcer on his leg; and a doctor tied him up and made an incision on his leg to heal it. So also said the Holy One, blessed be He: The Israelites shall be taken in pledge because of their shekels, those congregational sacrifices may be offered by them, for congregational sacrifices bring atonement and reconciliation between the Israelites and their Father who is in heaven. And likewise, we find in the offering of the Shekels that the Israelites paid in the desert, for it says: "And you shall taketh money of atonement from the children of Israel", etc.

It is lawful to buy congregational sacrifices from Gentiles for money. And one may accept from burnt offerings and peace offerings, poultry, and grain offerings, wood, frankincense and salt [These are] words of R. Akiba. R. Jose the Galilean said to him: Even if you spend all day in interpreting the scripture [you will not find any proof of it]; one accepts only burnt offerings and peace offerings from them, but one does not accept a voluntary donation for the dedication of the temple repair fund; but if they have [already] consecrated it, their consecration is [valid] consecration.

Guardians who have paid the shekel for infants - they are obliged to pay an agio. Whoever pays a shekel [piece] is obliged to pay an agio. [These are] words of R. Me'ir; but the sages say: Whoever pays a shekel [piece] is free of paying an agio. Whoever pays two denarii [as a shekel tax] is liable to an agio, Whoever has given a sela to [recieve as surplus] a shekel is liable to 2 agios, [These are] words of R. Me'ir; but the sages say: just one agio. How much is [the] agio? [Answer] A Silber-Ma'a, [this is] the 24th part of a Sela [these are the] words of R. Me'ir; but the [other] sages say: Half a Ma'a of four Issar. What happened to these agios? They came to the Shekel [These are the] words of R Me'ir. R El'azar says: [They were considered] a voluntary donation. R Shimon Schezori says: [They were used for the] gold plates for cladding of the temple. Ben Azzai says: The money changers took them as their wages.

Guardians who have paid the shekel for infants - they are obliged to pay an agio. Whoever pays a shekel [piece] is obliged to pay an agio. [These are] words of R. Me'ir; but the sages say: Whoever pays a shekel [piece] is free of paying an agio. Whoever pays two denarii [as a shekel tax] is liable to an agio, Whoever has given a sela to [recieve as surplus] a shekel is liable to 2 agios, [These are] words of R. Me'ir; but the sages say: just one agio. How much is [the] agio? [Answer] A Silber-Ma'a, [this is] the 24th part of a Sela [these are the] words of R. Me'ir; but the [other] sages say: Half a Ma'a of four Issar. What happened to these agios? They came to the Shekel [These are the] words of R Me'ir. R El'azar says: [They were considered] a voluntary donation. R Shimon Schezori says: [They were used for the] gold plates for cladding of the temple. Ben Azzai says: The money changers took them as their wages.