Why Israel Gives a Half-Shekel After the Golden Calf

Midrash Tanchuma Buber, Ki Tisa 7:2

R. Judah and R. Nehemiah disagreed. R. Judah says: Because they sinned at midday, they would give a half-shekel. And R. Nehemiah said: Because they sinned during six hours of the day, they would give a half-shekel, for it is made up of six grammata. R. Judah bar Nehemiah said in the name of R. Yohanan ben Zakkai: Because Israel transgressed the Ten Commandments, they would give ten gerahs. R. Berekhyah said in the name of Resh Lakish: You sold the firstborn of Rachel for twenty pieces of silver; therefore, every firstborn that you shall have, his redemption shall be five shekels of silver, as it is stated (Numbers 3:47): "You shall take five shekels each."

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Biblical References