Guarding the Shekels and Keeping the Collector's Hands Clean

They convert shekels into darics [gold coins] because of the burden of the road. May they make them into a pearl? Lest the pearl fall in value and the sanctuary suffer loss. Townsmen who sent their shekels and they were stolen by an armed bandit or lost when their ship sank at sea: if it was after the contribution had been set aside, they swear to the treasurers to take the benefit of their payment from the townsmen [and need not pay again]; and if not, they swear to the townsmen, and the townsmen pay shekels in their stead. If the shekels were found, or the thieves returned them, both these and those are shekels [for two years], but they do not count for the coming year. Rabbi Eleazar says: This oath is an ordinance of the Sages, so that people should not treat consecrated property with contempt. One who pays a shekel is liable for the surcharge, the words of Rabbi Meir; but the Sages say: one who pays a shekel is exempt; for two dinars, he is liable. One who gave a sela to receive a shekel in change is liable for two surcharges, the words of Rabbi Meir; but the Sages say, one surcharge. And guardians who paid on behalf of orphans are liable for the surcharges. And how much is the surcharge? A ma'ah of silver, one twenty-fourth of a sela, the words of Rabbi Meir; but the Sages say, half a ma'ah. And these surcharges, what did they do with them? They fell to the shekels, the words of Rabbi Meir. Rabbi Eleazar says: to the freewill offerings. Rabbi Shimon Shezuri says: beaten gold, a covering for the Holy of Holies. Ben Azzai says: the moneychangers took them as their wage. At three seasons they set aside the contribution of the chamber: about Passover, about Pentecost, about the Festival; about, meaning fifteen days before the festival. The one who sets aside the contribution may not enter to do so in a bordered garment, nor in a leather sandal, and needless to say in a shoe or sandal, for one does not enter the courtyard in them. Nor may one with long hair set aside. When he enters to set aside the contribution of the chamber, they search him on entering and on leaving, and they speak with him from the moment he enters until the moment he leaves, to fulfill what is said, "And you shall be clear before the LORD and before Israel" (Numbers 32:22), "and you shall do what is right and good," "and find favor and good understanding [in the sight of God and man]" (Proverbs 3:4). He says, "Let me set aside," and they say, "Set aside," three times.