<b>When thou takest the sum of the children of Israel (Exod. 30:12).</b> May our masters teach us: How many times each year did the Israelites bring their offerings to the Temple? Thus did our masters teach us: They brought them three times a year; on the first day of the months of Nisan, Iyar, and Elul.<sup class="footnote-marker">1</sup><i class="footnote">Our text says “Adar, Nisan, and Elul.” <i>Etz Joseph</i>, however, suggests that the reading should be “Nisan, Iyar, and Elul.” Cf. M. Shekalim 3:1.</i> On the first day of the months of Nisan and Iyar the offerings for the Temple treasury would be collected and the priests would approach the altar to seek forgiveness for the sins of Israel with the shekels they had contributed. But why did they do so three times a year? In order that all the Israelites might be involved, throughout the year, in giving their contributions. Why did they begin to accumulate their contributions on the first day of Adar,<sup class="footnote-marker">2</sup><i class="footnote">Actually, the Sanhedrin would make the announcement on the first day of Adar.</i> though they did not bring it in until the first day of Nisan? It was done that way so that the offering would not become an unbearable hardship for the Israelites. Hence they (the priests) would remind the Israelites on the first day of the month of Adar (to prepare their offerings).
Solomon exclaimed: <i>The way of the sluggard is as though hedged by thorns; but the path of the upright is even</i> (Prov. 15:19). Scripture is referring in this verse to the wicked Esau. Just as the thorns from a bush that cling to a man’s garment will cling to another part of the garment when he tries to brush them off, so the government of Esau (Rome), while still collecting a crop tax from Israel, would impose a head tax. And even before the head tax was fully collected, it would impose a levy for the care of its soldiers. The Holy One, blessed be He, did not do that: <i>For the path of the upright is even</i>, made level before Israel.
They announced (the obligation) on the first day of Adar, and then it was collected (by the priests) on the first day of Nisan. How much did they collect? A half-shekel (the head-tax for the Temple). And how much was it? It was equal to half a sela. They were collected only to make it possible to atone for the sins of Israel. They would purchase the daily burnt offerings with the contribution. Because the Holy One, blessed be He, foresaw that in every census Israel would take in the future, some of them would be missing (as a punishment for the census).<sup class="footnote-marker">3</sup><i class="footnote">Since there is a prohibition against taking a census of Jews; see Yoma 22b and II Sam. 24.</i> He ordained the shekel offering as a remedy so that it might atone for them and no plague would befall them.