Halachah 1 – The Collection Chests in the Cities
In every city, the money changers placed two collection chests shaped like shofars, wide at the bottom and narrow at the top, allowing money to be inserted but not easily removed. One chest was designated for the current year’s half-shekel contributions, while the other was for unpaid contributions from previous years that were still being collected.
Halachah 2 – The Thirteen Collection Chests in the Temple
The Temple contained thirteen special shofar-shaped collection chests. Two were designated for the current and previous year’s shekalim. The remaining eleven were designated for specific categories of offerings and donations, including bird offerings, wood, frankincense, gold for Temple use, and surplus funds left over after purchasing various sacrifices.
Halachah 3 – How the Funds in the Chests Were Used
Each chest was clearly labeled according to its purpose. The court established that leftover money from designated sacrifices would be used to purchase burnt offerings. As a result, the funds from the final six chests were ultimately used for burnt offerings, whose hides belonged to the priests. The third chest funded bird offerings divided between sin offerings and burnt offerings, while the fourth funded bird burnt offerings exclusively.
Halachah 4 – Bringing the Shekalim to the Temple Treasury
After collection throughout the cities, the shekalim were transported to Jerusalem by official emissaries. They were sometimes exchanged into gold coins for ease of transport. Upon arrival, the funds were stored in a secured Temple chamber protected by locks and seals. Three large baskets were filled from these collections and designated as Terumat HaLishkah, while all remaining funds were called Sheyarei HaLishkah.
Halachah 5 – The Three Annual Withdrawals from the Treasury
Funds were removed from the treasury chamber three times each year: around Rosh Chodesh Nisan, approximately fifteen days before Shavuot, and around Rosh Hashanah in Tishrei. A designated official entered the chamber and publicly asked permission to separate the funds. After receiving approval three times, he filled three smaller baskets from the larger treasury baskets for public Temple expenses.
Halachah 6 – Replenishing the Funds Throughout the Year
The same process was repeated before Shavuot and again before Tishrei. The funds from each withdrawal were used until exhausted. On Rosh Chodesh Nisan, the new year’s communal sacrifices began using money from the new collection. If the original baskets became depleted before Nisan, additional money was taken from the remaining funds stored in the chamber.
Halachah 7 – The System of Alef, Bet, and Gimmel
The three smaller baskets used for Temple expenses were marked Alef, Bet, and Gimmel. A careful rotation system ensured that funds were drawn evenly from all three large baskets throughout the year. Covering and uncovering specific baskets enabled officials to track which treasury basket should be used first on each occasion.
Halachah 8 – Representing Jews Throughout the World
When withdrawing the funds, the official mentally designated the first basket on behalf of the inhabitants of Eretz Yisrael, the second for surrounding regions, and the third for Babylonia, Media, distant lands, and Jews everywhere. This ensured that all communities were represented in the communal sacrifices purchased with these funds.
Halachah 9 – Including All Future Contributors in the Atonement
When setting aside the communal funds, the official intended to include not only those whose shekalim were already present, but also those whose contributions were still en route and those who would later contribute. In this manner, the communal offerings purchased from the treasury achieved atonement for the entire Jewish people.
Halachah 10 – Safeguards Against Suspicion and Misuse
The official entering the treasury chamber could not wear clothing, shoes, tefillin, or any item capable of concealing money. Guards continuously spoke with him to prevent him from secretly hiding coins. Despite all these safeguards, someone poor or known to be attracted to wealth was not appointed to the position. These precautions fulfilled the Torah’s requirement to be “blameless before God and before Israel”, avoiding both wrongdoing and suspicion.