The Rambam · Sefer Zemanim
הלכות שקלים ג׳Sheqel Dues 3
Chapter 3 of 4 in Sheqel Dues — 15 halachot
Halacha 1א׳
חֲצָיֵי הַשְּׁקָלִים הַכּל צְרִיכִין לָהֶן כְּדֵי שֶׁיִּתֵּן כָּל אֶחָד וְאֶחָד חֲצִי שֶׁקֶל שֶׁהוּא חַיָּב. לְפִיכָךְ כְּשֶׁהָיָה אָדָם הוֹלֵךְ אֵצֶל הַשֻּׁלְחָנִי וּמְצָרֵף שֶׁקֶל בִּשְׁנֵי חֲצָאִין יִתֵּן לוֹ תּוֹסֶפֶת עַל הַשֶּׁקֶל. וְאוֹתָהּ הַתּוֹסֶפֶת נִקְרֵאת קַלְבּוֹן. לְפִיכָךְ שְׁנַיִם שֶׁנָּתְנוּ שֶׁקֶל עַל שְׁנֵיהֶם חַיָּבִין בְּקַלְבּוֹן:
Everyone needed half shekels, in order that each and every one could give the half shekel that he was obligated. Hence when one went to a money-changer to change a shekel into two half shekels, he would need to give [the money-changer] a surcharge over the shekel. And that surcharge is called a kalbon. Hence two [men] that gave a shekel for both of them are obligated [to pay] a kalbon.
Halacha 2ב׳
כָּל מִי שֶׁאֵינוֹ חַיָּב בִּשְׁקָלִים כְּגוֹן שְׁתֵּי נָשִׁים אוֹ שְׁנֵי עֲבָדִים שֶׁנָּתְנוּ שֶׁקֶל פְּטוּרִים מִן הַקַּלְבּוֹן. וְכֵן אִם הָיָה אֶחָד חַיָּב וְאֶחָד פָּטוּר וְנָתַן הַחַיָּב עַל יַד הַפְּטוּר כְּגוֹן אִישׁ שֶׁנָּתַן שֶׁקֶל עָלָיו וְעַל אִשָּׁה אוֹ עֶבֶד פָּטוּר מִן הַקַּלְבּוֹן. וְכֵן הַכֹּהֲנִים פְּטוּרִין מִן הַקַּלְבּוֹן וְהַשּׁוֹקֵל עַל יַד הַכֹּהֵן פָּטוּר מִן הַקַּלְבּוֹן:
Any one who is not obligated [to give] shekels – such as two women or two slaves – are exempt from the kalbon. And likewise if there was one who was obligated and one who was exempt, and the obligated one gave on behalf of the one who was exempt – such as a man who gave a shekel for himself and for a woman or a slave – he is exempt from the kalbon. And likewise are priests exempt from the kalbon. And one who [pays a shekel] on behalf of a priest [and himself] is exempt from the kalbon.
Halacha 3ג׳
הַנּוֹתֵן שֶׁקֶל עָלָיו וְעַל הֶעָנִי אוֹ עַל שְׁכֵנוֹ אוֹ עַל בֶּן עִירוֹ. אִם נְתָנוֹ לָהֶם מַתָּנָה פָּטוּר מִן הַקַּלְבּוֹן. שֶׁהֲרֵי נָתַן חֲצִי שֶׁקֶל מַתָּנָה כְּדֵי לְהַרְבּוֹת בִּשְׁקָלִים. וְאִם נָתַן לָהֶם הַחֲצִי שֶׁשָּׁקַל עַל יָדָם דֶּרֶךְ הַלְוָאָה עַד שֶׁיַּחֲזִירוּ לוֹ כְּשֶׁתִּמְצָא יָדָם חַיָּב הַקַּלְבּוֹן:
And [in a case of] one who gives a shekel for himself and for a poor person or his neighbor or his townsman: If he gave it to them as a gift, he is exempt from the kalbon – for he surely gave the half shekel as a gift in order to increase the shekels [given]. But if he gave them the half shekel for them by way of a loan until they return it to him, when it is found in their hand, he is obligated [to pay] the kalbon.
Mishneh Torah, Torat Emet 363 edition, via Sefaria — public domain
English: Sefaria Edition, tr. R. Francis Nataf, 2019 — CC BY