שקלים ז׳Shekalim 7

Mishnah 1א׳

מָעוֹת שֶׁנִּמְצְאוּ בֵּין הַשְּׁקָלִים לִנְדָבָה, קָרוֹב לַשְּׁקָלִים יִפְּלוּ לַשְּׁקָלִים, לַנְּדָבָה יִפְּלוּ לַנְּדָבָה, מֶחֱצָה לְמֶחֱצָה יִפְּלוּ לַנְּדָבָה. בֵּין עֵצִים לִלְבוֹנָה, קָרוֹב לָעֵצִים יִפְּלוּ לָעֵצִים, לַלְּבוֹנָה יִפְּלוּ לַלְּבוֹנָה, מֶחֱצָה לְמֶחֱצָה יִפְּלוּ לַלְּבוֹנָה. בֵּין קִנִּין לְגוֹזְלֵי עוֹלָה, קָרוֹב לַקִּנִּין יִפְּלוּ לַקִּנִּין. לְגוֹזְלֵי עוֹלָה יִפְּלוּ לְגוֹזְלֵי עוֹלָה, מֶחֱצָה לְמֶחֱצָה יִפְּלוּ לְגוֹזְלֵי עוֹלָה. בֵּין חֻלִּין לְמַעֲשֵׂר שֵׁנִי, קָרוֹב לַחֻלִּין יִפְּלוּ לַחֻלִּין, לְמַעֲשֵׂר שֵׁנִי יִפְּלוּ לְמַעֲשֵׂר שֵׁנִי, מֶחֱצָה לְמֶחֱצָה יִפְּלוּ לְמַעֲשֵׂר שֵׁנִי. זֶה הַכְּלָל, הוֹלְכִים אַחַר הַקָּרוֹב (לְהָקֵל). מֶחֱצָה לְמֶחֱצָה לְהַחְמִיר:

Money which is found between [the chests for] shekalim and free-will offerings, if it is closer to the [chest for] shekalim, it falls to the shekalim, if closer to the [chest for] free-will offerings, it falls to the free-will offerings, if it is in the middle, it falls to the free-will offerings. If it is found between the [chest for] wood and the [chest for] frankincense, if it is closer to the [chest for] wood, it falls to wood, if it is closer to the [chest for] frankincense it falls to frankincense, if it is in the middle it falls to frankincense. If it is found between the [chest for] nest offerings and the [chest for] young bird offerings, if it is closer to the [chest for] nest offerings, it falls to the nest offerings, if it is closer to the [chest for] young bird offerings it falls to the young bird offering, if it is in the middle it falls to the young bird offerings. If it is found between unconsecrated money and maaser sheini [in a person's possession], if it is closer to the unconsecrated money, it falls to the unconsecrated money, if it is closer to the maaser sheini it falls to the maaser sheini, if it is in the middle it falls to the maaser sheini. This is the general rule, the money goes to what is closer even to be more lenient. When it is in the middle, it goes to the more stringent.

Mishnah 2ב׳

מָעוֹת שֶׁנִּמְצְאוּ לִפְנֵי סוֹחֲרֵי בְּהֵמָה, לְעוֹלָם מַעֲשֵׂר. בְּהַר הַבַּיִת, חֻלִּין. בִּירוּשָׁלַיִם בִּשְׁעַת הָרֶגֶל, מַעֲשֵׂר. וּבִשְׁאָר כָּל יְמוֹת הַשָּׁנָה, חֻלִּין:

Money that is found in front of animal dealers, it is always considered maaser [sheini]. On the Temple Mount, it is considered unconsecrated. In Jerusalem during a festival, it is maaser [sheini]. During the rest of the days of the year, it is unconsecrated.