Rabbi Judah said: at first they used to uproot [the kilayim], and throw them down before them. [But] when transgressors increased in number, they used to uproot them and throw them on the roads. [Finally], they decreed that they should make the whole field ownerless.

On the fifteenth of [Adar] they would set up tables [of money changers] in the provinces. On the twenty-fifth they set them up in the Temple. When [the tables] were set up in the Temple, they began to exact pledges [from those who had not paid]. From whom did they exact pledges? From Levites and Israelites, converts and freed slaves, but not women or slaves or minors. Any minor on whose behalf his father has begun to pay the shekel, may not discontinue it again. But they did not exact pledges from the priests, because of the ways of peace.

Rabbi Judah said: Ben Bukri testified at Yavneh that a priest who paid the shekel is not a sinner. But Rabban Yohanan ben Zakkai said to him: not so, but rather a priest who did not pay the shekel was guilty of a sin, only the priests expounded this verse for their own benefit: “And every meal-offering of the priest shall be wholly burnt, it shall not be eaten” (Leviticus 6:16), since the omer and the two loaves and the showbread are [brought] from our [contributions], how can they be eaten?

Even though they said, “they don’t exact pledges from women, slaves or minors, [yet] if they paid the shekel it is accepted from them. If a non-Jew or a Samaritan paid the shekel they do not accept it from them. And they do not accept from them the bird-offerings of zavin or bird-offerings of zavot or bird-offerings of women after childbirth, Or sin-offerings or guilt-offerings. But vow-offerings and freewill-offerings they do accept from them. This is the general rule: all offerings which can be made as a vow-offering or a freewill-offering they do accept from them, but offerings which cannot be made as a vow-offering or a freewill-offering they do not accept from them. And thus it is explicitly stated by Ezra, as it is said: “You have nothing to do with us to build a house unto our God” (Ezra 4:3).

The following are liable [to pay] the kalbon (surcharge): Levites and Israelites and converts and freed slaves; but not priests or women or slaves or minors. If a man paid the shekel on behalf of a priest, or on behalf of a woman, or on behalf of a slave, or on behalf of a minor, he is exempt. If a man paid the shekel on his own behalf and on behalf of his fellow he is liable for one kalbon. Rabbi Meir says: two kalbons. If one gave a sela and received a shekel, he is liable to pay two kalbons.

If one paid the shekel on behalf of a poor man or on behalf of his neighbor or on behalf of his fellow-townsman, he is exempt [from the kalbon]. But if he loaned [it] to them he is liable. Brothers who are partners who are obligated for the kalbon are exempt from the tithe of beasts. But when they are liable to the tithe of beasts they are exempt from the surcharge. And how much is the kalbon? A silver ma'ah, the words of Rabbi Meir. But the sages say: half a ma'ah.