Footnotes
a1 MISHNA a. The dates of the time for cattle-tithing have nothing to do with the time for drawing the money; for as to that time, all agree upon the dates stated in the Mishna, and the difference of opinion concerning the time of cattle-tithing is explained in the Palestinian Talmud and in Tract Rosh Hashana of the Babylonian Talmud.
b1 MISHNA b. In this Mishna the manner of drawing the money from the treasury is described: how it was accomplished, that the Shekalim for which communal sacrifices were bought should be taken from the treasury in such a manner that all the contributors should have a share in them. The mode of procedure was as follows: About the middle of the month of Nissan, when the money from all Israel had been collected, the treasurers, amid great ceremony, would open the rooms where the boxes in which the money had been deposited by the collectors were situated, and bring out all the boxes contained in the rooms. These boxes were in turn opened, and their contents thrown into three cases, each of which had nine Saahs' capacity, and were covered with a cover. The remainder, after filling the three cases, was called the remainder of the room (and what was done with this will be told later). After the performance of this ceremony one man was selected, while the others withdrew, and he was to transfer the money to be expended, from the cases into three small chests, each having three Saahs' capacity and marked with three letters: Aleph, Beth, Gimmel; or, Alpha, Beta, Gamma.
c1 MISHNA c. After this ceremony, the man, being almost nude--for he had no garments on in which he could conceal a coin, no shoes, no sandals, no hat, no hose; in fact, nothing that would afford a hiding-place for money--would take the chest marked Aleph and bring it up to the first case, and fill it up, after which he would cover the case. Then he would take the chest marked Beth, fill it from the second case, cover the case, and proceed in the same manner with the chest marked Gimmel, from the third box, which contained nine Sa ahs' capacity; but in the last instance he would leave the case uncovered, as a sign whence to commence filling the chests at the second drawing of money in the same order as before, using the third case first, then the second, and lastly the first. This was done in order that the money should be thoroughly intermingled p. 14 and everybody have a share in the sacrifices bought with it. The first drawing took place on the fifteenth of Nissan, and sacrifices were purchased for the Passover. The next drawing was held fifteen days before Pentecost; and Pentecost only lasting one day, not so many sacrifices were needed, and the money lasted until fifteen days before the Feast of Booths, when the last lot of money was withdrawn from the cases and placed in the chests. The expenditure of the money was also made in the order of chests, chest Aleph being emptied first, etc.; and the intention was to place Jerusalem first, the surrounding territory next, and all the other places where Israelites dwelt last.
CHAPTER IV.
MISHNA. (a) What was done with this money drawn? The daily sacrifices, the additional sacrifices, and the drink-offerings belonging to them were bought therewith; also the Omers a1 (sheaves), the two loaves, the showbreads, and communal sacrifices in general. The watchmen who had to guard the after-growth on the Sabbatical year were paid out of this money. R. Jose says: "One who so desired could undertake the guarding (of the after-growth on Sabbatical years) without pay." a2 The sages answered him: "Thou wilt admit thyself, that the sacrifices (from the after-growth on Sabbatical years) must be brought only from communal property." a3 (b) The red heifer, the goat that was to be sent away (on the Day of Atonement), the strip of scarlet, were paid for out of this money. The bridge for the cow, the bridge for the goat that was to be sent away, and the scarlet strip tied between the latter's horns, the canal (at the Temple), the city wall, the towers and other necessities of the city, are paid for out of the remainder of the treasury-money. b1 Abba Saul says: "The costs of the building of the bridge for the red heifer were defrayed by the high priests themselves."
(c) What was done with the balance left over in the treasury (after all the things in the preceding Mishna had been procured)? Wines, oils, and fine meal were bought with it to the profit of the sanctuary (for the purpose of selling it again to those who brought sacrifices). c1 So said R. Ishmael. R. Aqiba, however, says: "Sanctified moneys or contributions for the poor are not dealt with for profit."
(d) What was done with the remainder of the money (taken from the chests)? It is used for gold plate for the decoration of the Holy of Holies. R. Ishmael says: "The mentioned fruit (profit of the wines, oils, and fine meal sold in the Temple) was for the benefit of the altar, and the remainder of the money drawn was for service-utensils." R. Aqiba says: "The remainder of the money drawn was for the benefit of the altar and that of the drink-offerings was for service-utensils." R. Hanina, the assistant chief of priests, says: "The remainder of the drink-offerings was for the benefit of the altar and that of the money drawn was for service-utensils." The two latter would not admit of the alleged gain from fruit d1 (profit).
(e) What was done with the remainder of the incense? e1 At first the remuneration of the preparers of the incense was set aside from the treasury; the sanctification of the incense on hand was then transferred to that money, and the former was then given to the preparers in lieu of compensation e2; it is then bought back from them with the money of the new revenue: providing the new revenue was on hand in time, it was bought back with such money; otherwise, the old revenue was used for that purpose.
(f) If one devote his entire possessions in honor of the Lord, and among them are things which are fit for communal sacrifices (e.g., incense), the preparers of the incense should be paid therewith. So teaches R. Aqiba. Ben Azai answered him f1: "Such is not the right mode of procedure. The compensation of the preparers must first be separated from such possessions, then the sanctification of those possessions transferred to money; then give the separated things to the preparers for compensation; and, finally, buy them back from them with money of the new revenue."
(g) If one devote his possessions, and there are among them cattle fit for the altar, male or female, the male, according to R. Eliezer, shall be sold for whole-offerings and the female for peace-offerings to such as are in need of them; and the proceeds of such sale, together with the other possessions, shall be devoted to the treasury for the maintenance of the Temple. R. Jehoshua says: "The male are sacrificed as whole-offerings, the female are sold to such as are in need of peace-offerings, and the proceeds used for the sacrifice of whole-offerings. The balance of the possessions is devoted to the maintenance of the Temple." g1 Said R. Aqiba: "The opinion of R. Eliezer seems to me to be more proper than that of R. Jehoshua; for R. Eliezer has an even procedure, whereas R. Jehoshua divides it." g2 R. Papeos says: "I have heard that it is done according to both teachers; viz.: According to R. Eliezer if the owner who devotes his possessions explicitly mentions his cattle, and according to R. Jehoshua if he silently includes his cattle in his possessions." g3 (h)