"And they shall take the gold" (Exodus 28:5). Our Rabbis taught: The charity fund is collected by two and distributed by three. It is collected by two, because one does not exercise authority over the community with fewer than two. And it is distributed by three, because that is like cases of monetary law [which require three judges]. One does not exercise authority with fewer than two, for the verse says, "And they shall take the gold" [in the plural]. It is authority that they should not exercise [alone], but as for being trusted, a single person is trusted. This supports Rabbi Hanina, who said: There was an incident, and Rabbi appointed two brothers over the fund. What authority is involved? Because they take pledges for the fund even on the eve of the Sabbath. "Is that so? But is it not written, 'And I will punish all who oppress them' (Jeremiah 30:20), and these are the charity collectors?" It is not difficult: this case is where the person is well-off [and able to give], and that case is where he is not well-off. As in the case where Rava compelled Rav Natan bar Ami and took from him four hundred zuz for charity.
The Charity Fund Collected by Two and Distributed by Three
Yalkut Shimoni on Torah 379:3
(שמות כח ה) וְהֵם יִקְחוּ אֶת הַזָּהָב. תָּנוּ רַבָּנָן. קֻפָּה שֶׁל צְדָקָה נִגְבֵּית בִּשְׁנַיִם וּמִתְחַלֶּקֶת בִּשְׁלֹשָׁה. נִגְבֵּית בִּשְׁנַיִם, לְפִי שֶׁאֵין עוֹשִׂין שְׂרָרָה עַל הַצִּבּוּר פָּחוֹת מִשְּׁנַיִם. וּמִתְחַלֶּקֶת בִּשְׁלֹשָׁה, לְפִי שֶׁהוּא כְּדִינֵי מָמוֹנוֹת. אֵין עוֹשִׂין שְׂרָרָה פָּחוּת מִשְּׁנַיִם, דַּאֲמַר קְרָא וְהֵם יִקְחוּ אֶת הַזָּהָב. שְׂרָרוּת הוּא דְּלָא לֵיעֲבִיד, הָא הֵימוּנֵי מְהֵימָן, מְסַיֵּיעַ לֵיהּ לְרַבִּי חֲנִינָא, דַּאֲמַר, מַעֲשֶׂה וּמִנָּה רַבִּי שְׁנֵי אַחִים עַל הַקֻּפָּה. מַאי שְׂרָרוּתָא, לְפִי שֶׁמְּמַשְׁכְּנִין עַל הַקֻּפָּה אֲפִלּוּ בְּעֶרֶב שַׁבָּת. אֵינִי, וְהָכְתִיב "וּפָקַדְתִּי עַל כָּל לֹחֲצָיו", אֵלּוּ גַּבָּאֵי צְדָקָה. לָא קַשְׁיָא, הָא דְּאָמִיד הָא דְּלָא אָמִיד, כִּי הָא דְּרָבָא אַכְפְּיֵיהּ לְרַב נָתָן בַּר אַמִי וְשָׁקַל מִנֵּיהּ אַרְבַּע מֵאָה זוּזֵי לִצְדָקָה.