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Shekels may be changed into darics in order to [lighten] the load of the journey. Just as there were chests in the Temple so were there chests in the province. If the people of a town had sent their shekels and they were stolen or lost, then if the appropriation had already been made [the messengers] swear the oath [of acquittal] to the treasurers; but if [the appropriation had] not [yet been made] they swear to the townspeople, and the townspeople must pay [fresh] shekels in the place of the [lost] shekels. [If the lost shekels] were found, or if the thieves restored them, then both [the first shekels and their substitutes] are [accounted sacred] shekels, but they cannot be credited [to the account] of the coming year.                                 שקלים 2.1
מצרפין שקלים דרכונות, מפני משוי הדרך׃ כשם שהיו שופרות במקדש, כך היו במדינה׃ בני העיר ששלחו את שקליהם-- נגנבו או שאבדו-- אם נתרמה התרומה, נשבעין לגזברין; ואם לאו-- נשבעין לבני העיר, ובני העיר שוקלים תחתיהם׃ נשבעו-- נמצאו או שהחזירום הגנבים-- אלו ואלו שקלים, ואין עולין להן לשנה הבאה
If a man gave his shekel to his fellow to pay it on his behalf, but [his fellow] paid it on behalf of himself, then if the appropriation had already been made [his fellow] is guilty of sacrilege. If a man paid his shekel out of money belonging to the Sanctuary, then if the appropriation had already been made and an animal [bought out of the appropriation] had already been offered, he is guilty of sacrilege. [If he did it with money which was] the value of Second Tithes or the value of Seventh Year produce, he must consume [food to] the value thereof.                                שקלים 2.2
הנותן שקלו לחברו לשקול על ידו, ושקלו על ידי עצמו-- אם נתרמה התרומה, מעל׃ השוקל שקלו מן ההקדש-- נתרמה התרומה ואחר כך קרבה הבהמה, מעל; ממעשר שני, ומדמי שביעית-- יאכל כנגדו

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