The Mishnah
שקלים ב׳Shekalim 2
Perek 2 of 8 in Shekalim — 5 mishnayot
Mishnah 1א׳
מְצָרְפִין שְׁקָלִים לְדַרְכּוֹנוֹת מִפְּנֵי מַשּׂוֹי הַדֶּרֶךְ. כְּשֵׁם שֶׁהָיוּ שׁוֹפָרוֹת בַּמִּקְדָּשׁ, כָּךְ הָיוּ שׁוֹפָרוֹת בַּמְּדִינָה. בְּנֵי הָעִיר שֶׁשָּׁלְחוּ אֶת שִׁקְלֵיהֶן וְנִגְנְבוּ אוֹ שֶׁאָבָדוּ, אִם נִתְרְמָה הַתְּרוּמָה, נִשְׁבָּעִין לַגִּזְבָּרִים. וְאִם לָאו נִשְׁבָּעִין לִבְנֵי הָעִיר, וּבְנֵי הָעִיר שׁוֹקְלִין תַּחְתֵּיהֶן. נִמְצָאוּ, אוֹ שֶׁהֶחֱזִירוּם הַגַּנָּבִים, אֵלּוּ וָאֵלּוּ שְׁקָלִים, וְאֵין עוֹלִין לָהֶן לְשָׁנָה הַבָּאָה:
One can exchange shekels for darkonot [coins of large denomination] in order [to lighten] the load of the journey. Just as there were shofar-shaped chests in the Temple, so too were there shofar-shaped chests in the provinces. If people of a city had sent their shekels and they were stolen or lost, if the terumah [portion for offerings] had already been appropriated, [the messengers] take an oath to the treasurers [that the money was stolen or lost]; if it hadn't [been appropriated yet], they take an oath to the people of the city, and the people of the city must pay [new] shekels in their stead. If they are found, or if the thieves returned them, then both [the new payment and the original payment] are part of the shekalim, but it does not count for them the following year.
Mishnah 2ב׳
הַנּוֹתֵן שִׁקְלוֹ לַחֲבֵרוֹ לִשְׁקֹל עַל יָדוֹ, וּשְׁקָלוֹ עַל יְדֵי עַצְמוֹ, אִם נִתְרְמָה תְּרוּמָה מָעַל. הַשּׁוֹקֵל שִׁקְלוֹ מִמְּעוֹת הֶקְדֵּשׁ, אִם נִתְרְמָה תְרוּמָה וְקָרְבָה הַבְּהֵמָה מָעַל. מִדְּמֵי מַעֲשֵׂר שֵׁנִי, מִדְּמֵי שְׁבִיעִית, יֹאכַל כְּנֶגְדָּן:
One who gives his shekel to his fellow to donate on his behalf, and [his fellow] donates it for himself: if the terumah was set aside, he [has committed the sin of] misappropriation. One who donates his shekel from hekdesh [consecrated funds]: if the terumah was set aside, and an animal [bought from the funds] was already sacrificed, he [has committed the sin of] misappropriation. If [he drew his shekel donation] from ma'aser sheni [second-tithe] funds or shevi'it [seventh-year] funds, he must [redeem that money] and eat that amount.
Mishnah, Torat Emet 357 edition, via Sefaria — public domain
English: Sefaria Community Translation — CC0