There was an offering to the sanctuary connected with the second census in Moses' time, when every one above twenty years of age had to offer up half a shekel. For God said to Moses: "They indeed deserve death for having made the Golden Calf, but let each one offer up to the Eternal atonement money for his soul, and in this way redeem himself from capital punishment." When the people heard this, they grieved greatly, for they thought: "In vain did we exert ourselves in taking booty from the Egyptians, if we are not to yield up our hard-earned possessions as atonement money.
The law prescribes that a man pay fifty shekels of silver for dishonoring a woman, and we who have dishonored the word of God, should have to pay at least an equal amount. The law furthermore decrees that if an ox kill a servant, his owner shall pay thirty shekels of silver, hence every Israelite should have to discharge such a sum, for 'we changed our glory into the similitude of an ox that eateth grass.'
But these two fines would not suffice, for we slandered God, He who brought us out of Egypt, by calling out to the Calf, 'This is thy God, that brought thee up out of Egypt,' and slander is punishable by law with one hundred shekels of silver." God who knew their thoughts, said to Moses: "Ask them why they are afraid. I do not ask of them to pay as high a fine as he who dishonors or seduces a woman, nor the penalty of a slanderer, nor that of the owner of a goring ox, all that I ask of them is this," and hereupon he showed Moses at the fire a small coin that represented the value of half a shekel. This coin each one of those who had passed through the Red Sea was to give as an offering.