- באחד באדר משמיעין על השקלים
The opening Mishnah of the masechta states, באחד באדר משמיעין על השקלים – On the first of Adar, they, (meaning, Beis Din), proclaim (regarding the payment of) the shekalim. The Gemara asks why the announcement was made on the first of Adar, and answers, כדי שיביאו ישראל את שקליהן בעונתן – So that the Jews will bring their shekalim in their designated time, ותיתרם תרומת הלשכה מן החדשה בזמנה אחד בניסן - and in this way the withdrawal of the Temple chamber funds will be made from the new donations in its proper time, on the first of Nissan.
Rebbe Shmuel bar Rav Yitzchok said, תרומת הלשכה כתחילתה – Withdrawal of the new shekalim from the Temple treasury chamber, occurs on the first of Nissan, like its initial date in the Wilderness, for it is written, ויהי בחודש הראשון בשנה השנית באחד לחדש הוקם המשכן – And it was in the first month, in the second year, on the first of the month, that the Mishkan was erected; and a Baraisa states concerning the erection of the Mishkan, that on the day that the Mishkan was erected, on that very day, the withdrawal of the machitzis hashekel donations was done, in order to pay for the communal offerings. The Gemara brings a second source as well.
- The Power of the Yetzer Hora
Having mentioned that if the proclamation to collect the shekalim were to be made on the first of Adar Rishon, the yetzer hora would cause people to procrastinate, given that they have sixty days to contribute, the Gemara brings more examples of the power of the yetzer hora. Rebbe Yehudah bar Pazi said in the name of Rebbe, הן נקרא ולא נבעת – Can the pesukim be read without one being seized by fear (at the power of the yetzer hora)? When bnei Yisroel were asked to donate for good, meaning for the building of the Mishkan, the Torah states, כל נדיב לב – everyone who was generous (brought donations). This implies that not everyone was forthcoming with a donation. However, when they were asked to donate for evil, referring to the Cheit HaEigel, the Torah states, ויתפרקו כל העם – The entire people removed (the gold rings that were in their ears). This implies that even Jews that were not generous by nature, donated. The Gemara brings three more examples.
- The source for the שלש תרומות
Rebbe Chaggai said in the name of Rebbe Shmuel bar Nachman, שלש תרומות נאמרו בפרשה זאת – Three donations are mentioned in this parsha (meaning, in Parshas Terumah), תרומת אדנים תרומת שקלים ותרומת המשכן – They are the donation of the sockets (for the Mishkan beams and pillars), the donation of shekalim (for the communal offerings), and the donations (for the needs) of the Mishkan. דבר אל בני ישראל ויקחו לי תרומה – Speak to bnei Yisroel and they shall take for a donation, this is the donation of the sockets. מאת כל איש אשר ידבנו לבו תקחו את תרומתי - …from every man whose heart will motivate him, you shall take my donation, this is the donation of shekalim, וזאת התרומה אשר תקחו מאתם – This is the donation that you will take from them, this is the donation of the Mishkan. Rebbe Avun said that these three donations are also alluded in the pesukim of the machitzis hashekel.