Jerusalem Talmud Shekalim 2.1

משנה: מְצָרְפִין שְׁקָלִים דַּרְכּוֹנוֹת מִפְּנֵי מַשּׂוֹי הַדֶּרֶךְ. כְּשֵׁם שֶׁהָיוּ שׁוֹפָרוֹת בַּמִּקְדָּשׁ כָּךּ הָיוּ בַּמְּדִינָה. בְּנֵי הָעִיר שֶׁשִּׁילְחוּ אֶת שִׁקְלֵיהֶן וְנִגְנְבוּ אוֹ שֶׁאָבְדוּ אִם נִתְרְמָה הַתְּרוּמָה נִשְׁבָּעִין לַגִּזְבָּרִים וְאִם לָאו נִשְׁבָּעִין לִבְנֵי הָעִיר וּבְנֵי הָעִיר שׁוֹקְלִין תַּחְתֵּיהֶן. נִמְצָאוּ אוֹ שֶׁהֶחֱזִירוּם הַגַּנָּבִים אֵילּוּ וָאֵילּוּ שְׁקָלִים וְאֵין עוֹלִין לָהֶן לְשָׁנָה הַבָּאָה:

MISHNAH: One consolidates sheqalim to darics because of the difficulty of transport. Just as there were horns in the Temple, so were in the countryside. If the people of a city sent their sheqalim and these were stolen or lost, if the sums were disbursed they will have to swear to the Temple custodians, otherwise they will have to swear to the city dwellers who have to replace them by new sheqalim. If they were found or the thieves returned them, both are sheqalim and cannot be credited for the coming year.

הלכה: מְצָרְפִין שְׁקָלִים דַּרְכּוֹנוֹת כול׳. וְיַעֲשׂוּ אוֹתָן מַרְגָּלִית. שֶׁמְּא תָזִיל הַמַּרְגָלִית וְנִמְצָא הַהֶקְדֵּשׁ מַפְסִיד. כַּהִיא דְתַנִּינָן תַּמָּן. וְכוּלָּן נִפְדִּין בְּכֶסֶף וּבְשָׁוֶה כֶסֶף חוּץ מִן הַשְּׁקָלִים. [וְאֵין פּוֹדִין בְּכֵלִים]. אָמַר רִבִּי שְׁמוּאֵל בַּר רַב יִצְחָק. שֶׁמָּא יָזִילוּ הַכֵּלִים וְנִמְצָא הַהֶקְדֵּשׁ מַפְסִיד. וְהָכָא שֶׁמָּא תָזִיל הַמַּרְגָלִית וְנִמְצָא הַהֶקְדֵּשׁ מַפְסִיד.

HALAKHAH: “One consolidates sheqalim to darics,” etc. Should one exchange them for a pearl? Perhaps the pearl would lose in value and the Temple treasury would suffer damage. As we have stated there, “All can be redeemed by money or monies-worth except for sheqalim” [and one does not redeem by implements;] and Rebbi Samuel bar Rav Isaac said, perhaps the implements would lose in value and the Temple treasury would suffer damage. Also here, perhaps the pearl would lose in value and the Temple treasury would suffer damage.

מַתְנִיתָא בִתְקֵלִין חַדְּתִין. אֲבָל בִּתְקֵלִין עַתִּיקִין לָא בְדָא. וְתַנֵּי כֵן. עַתִּיקִין בַּמִּקְדָּשׁ. אֵין עַתִּיקִין בַּמְּדִינָה. מַתְנִיתָא בִשׁוֹמֵר חִנָּם. אֲבָל בְּשׁוֹמֵר שָׂכָר לֹא בְדָא. אָמַר רַב אַבָּא. וַאֲפִילוּ תֵימַר בְּשׁוֹמֵר שָׂכָר. נִגְנְבוּ. בְּלֵיסְטֵיס מְזוּיָין. אָבְדוּ. כְּמִי שֶׁטָּבְעָה סְפִינָּתוֹ בַיָּם. אָמַר רִבִּי יוּסְטָא בֵּירִבִּי סִימוֹן. אַתְיָיא כְּמָאן דְּאָמַר. תּוֹרְמִין עַל הַגָּבוּי וְעַל הֶעָתִיד לְהִיגָּבוֹת. בְּרַם כְּמָאן דְּאָמַר. אֵין תּוֹרְמִין לֹא עַל הַגָּבוּי וְלֹא עַל הַמְמוּשְׁכָּן. לֹא בְדָא.

The Mishnah is about new sheqalim, but not about old sheqalim. And it was stated so: Old ones in the Temple, no old ones in the countryside. The Mishnah is about an unpaid trustee, but not about a paid keeper. Rav Abba said, even if you say about a paid keeper, if they were stolen, by an armed robber, if the were lost, as when his ship sank at sea. Rebbi Justus ben Rebbi Simon said, it follows him who said, one disburses on the account of what was collected and what was to be collected, but not following him who said one does not disburse on basis of what was collected nor what was secured by pledges.

בְּנֵי הָעִיר שֶׁשִּׁילְחוּ אֶת שִׁקְלֵיהֶן. נִגְנְבוּ אוֹ שֶׁאָבְדוּ. אָמַר רִבִּי אֶלְעָזָר. דְּרִבִּי שִׁמְעוֹן הִיא. דְּרִבִּי שִׁמְעוֹן אָמַר. קֳדָשִׁים שֶׁהוּא חַיָיב בַּאֲחֵרִיּוּתָן כִּנְכָסָיו הֵן. אָמַר רִבִּי יוֹחָנָן. דִּבְרֵי הַכֹּל הִיא. מִשּׁוּם שְׁבוּעַת תַּקָּנָה. עַל דַּעְתֵּיהּ דְּרִבִּי יוֹחָנָן נִיחָא. נִשְׁבָּעִין לִבְנֵי הָעִיר וּבְנֵי הָעִיר שׁוֹקְלִין תַּחְתֵּיהֶן. הָדָא הִיא דְרִבִּי שִׁמְעוֹן. מִשֵּׁם שְׁבוּעַת תַּקָּנָה. אַף עַל פִּי שֶׁקִּיבְּלוּ בְנֵי הָעִיר לְשַׁלֵּם אֵין הַהֶקְדֵּשׁ יוֹצֵא בְלֹא שְׁבוּעָה.

“If the people of a city sent their sheqalim and these were stolen or lost.” Rebbi Eleazar said, this is Rebbi Simeon’s, since Rebbi Simeon said, sancta for whose alienation he is responsible are like his own property. Rebbi Joḥanan said, it is everybody’s opinion, because of an instituted oath. Rebbi Joḥanan’s opinion is understandable; “they have to swear to the city dwellers who have to replace them by new sheqalim.” Is that Rebbi Simeon’s? Even though the city dwellers agreed to pay, Temple property cannot be released without an oath.

הִפְרִישׁ שִׁקְלוֹ וְאָבַד. רִבִּי יוֹחָנָן אָמַר. חַיּיָּב בָּאַחֵרָיוּתוֹ עַד שֶׁיִּמְסוֹר לַגִּיזְבָּר. רִבִּי שִׁמְעוֹן בֶּן לָקִישׁ אָמַר. הֶקְדֵּשׁ בִּרְשׁוּת הַגָּבוֹהַּ בְּכָל מָקוֹם שֶׁהוּא. מַתְנִיתָא פְלִיגָא עַל רִבִּי שִׁמְעוֹן בֶּן לָקִישׁ. נִשְׁבָּעִין לִבְנֵי הָעִיר וּבְנֵי הָעִיר שׁוֹקְלִין תַּחְתֵּיהֶן. [עוֹד] הִיא מִשֵּׁם שְׁבוּעַת תַּקָּנָה.

Somebody put aside his sheqel and it was lost. Rebbi Joḥanan said, he is responsible for its alienation until he delivers to the Temple trustee. Rebbi Simeon ben Laqish said, Temple property is Heaven’s at any place where it may be. A Mishnah disagrees with Rebbi Simeon ben Laqish: “they have to swear to the city dwellers who have to replace them by new sheqalim..” Still this is because of a regulation oath.

תַּנֵּי הָרִאשׁוֹנִים נוֹפְלִין לְתְקְלִין חַדְּתִין וְהַשְּׁנִיִים נוֹפְלִים לְתִקְלִין עֲתִיקִין. אֵילּוּ הֵן הָרִאשׁוֹנִים וְאֵילּוּ הֵן הַשְּׁנִיִים. רִבִּי פִּינְחָס בֵּירִבִּי חֲנַנְיָה וְרִבִּי אַבָּא מָרִי. חַד אָמַר. אֵילּוּ שֶׁשִּׁילְחוּ בְנֵי הָעִיר תְּחִילָּה. וְחוֹרָנָה אָמַר. אֵילּוּ שֶׁהִגִּיעוּ לִידֵי גִיזְבָּרִין תְּחִילָּה.

It was stated: The first ones fall to the new sheqalim, the second ones to the old sheqalim. Which ones are first and which ones are second? Rebbi Phineas ben Rebbi Ḥananiah and Rebbi Abba Mari. One said, those that the city dwellers sent first, but the other one said, those which came in to the hands of the Temple trustees first.