Related על שקלים 1:7
Tosefta Shekalim (Lieberman)
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.
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