1) On the first of Adar, they start announcing to bring the Shekalim in order that the Jews bring them on time to make the new Terumah on the Shekalim on the first of Nissan.

2) There’s no difference between the first and second Adar, but all Mitzvos of Adar you could be Yoitza on the first Adar except reading the Megla and giving gifts to the poor. R’ Yehoshua b. Levi adds that you also announce the Shekalim and Klayim. R’ Yossi says that it makes sense since the reason to announce to bring the Shekalim in order that the Jews bring them on time, and if you would announce them on the first of Adar Rishon, it would be sixty days before (and people will forget to bring it when the time comes, so you should announce it closer to the time, thirty days before). The same with Klayim, you should announce it when the growths are easily seen, and by Adar Rishon, they’re very small.

3) R’ Chizkiya, for this reason, wanted to announce the Shekelim to the people of Bavel at the beginning of the winter so that it should arrive at the correct time. R’ Ulla asked: their Shekalim definitely weren’t brought in on time, and that’s the reason that they made three Trumos during the year, so that they should make a Trumah for the later Shekalim that come in. However, the Gemara rejects this, and it could be that they all came in time, and they only made three Trumos in order to publicize it more.

4) The Torah says ‘Trumah’ thrice; one for the Mishkon donations, where every donor gave according to what he wants. The second was for the Korbanos that they gave evenly a half of Shekel, but the rabbis sometimes can make it a bigger coin, but they must all give evenly. The third is for the silver for the base sockets of the Mishkon, which you need to give exactly half a Shekel, and the rich can’t give more.

5) R’ Chelbo says that, even the people of the walled cities, if they would read the Megila on the fourteenth, they’re Yoitza. (This is even if the fifteenth hadn’t passed yet, we still don’t say that they should L’chatchila reread the Megila on the fifteenth.) Although the Mishna says that they read on the fifteenth, it’s not to exclude the fourteenth, but to include it in those things that you can’t do during the first Adar, but only during the second Adar.

6) However, this is only to an individual, but you can’t establish the time for the community to read on the fourteenth. Therefore, the Braisa says that if you’re in doubt if a city was walled from the days of Yehoshua, you need to read on both the fourteenth and the fifteenth, and it’s not enough to read it only on the fourteenth since it would completely uproot the enactment to read it on the fifteenth.

7) R’ Shimon b. Gamliel says that you can only do the Mitzvos on the second Adar, and not on the first, and the Purim days on the first and second Adar are only the same regarding fasts and eulogies. Rav and R’ Yehoshua b. Levi both say that the Halacha is like R’ Shimon b. Gamliel. However, R’ Chanina says: it’s only the custom, but it’s not the Halacha (i.e., we don’t give it as a P’sak when asked).

8) Regarding dating a document; the Tanna Kama says that you write Adar Sheini as regular Adar, and you need to write Adar Rishon for the first one. R’ Yehuda says that you write a regular Adar for Adar Rishon, and you spell out Adar Sheini for the second Adar.

9) On the fifteenth of Adar, you fix the streets, roads and Mikvos. You do all the needs of the public, like you judge capital, corporal and monetary cases, redeem Charamim, Erichin and Hekdeishes, you give a Sotah to drink, you burn the Parah Aduma, you chop off the head of the Eglah Arufah, you pierce the slave’s ear, and you make the Metzorah Tahor.

10) On Chol Hamoed, you can remove the shoe from its form (since it doesn’t need a skilled worker), but you can’t return it to the form (since it needs a skilled worker).

11) On Chol Hamoed, you mark off the graves. Although you already did it on the fifteenth of Adar, but you might need to redo it since it might have been washed away by the rains.

12) We also taught the you go out to check on Klayim on Chol Hamoed. Although we taught that you announce about Klayim on Rosh Chodesh Adar, and you go out checking on it on the fifteenth of Adar, we refer to a case where the growths were late that year and the growths were too small during Adar.

13) You only mark the grave on established items in the ground, so that you don’t mark it on a stone that might roll away and they’ll assume the second place is Tamai incorrectly.

14) You don't just make the mark exactly on top of the grave. If you find a rock that was marked, it’s done not according to Halacha and can’t stay that way (since it was marked for underneath Tumah, and not for surrounding Tumah), and someone is Tamai when passing above it. If two stones are marked, they’re Tahor, but the whole area between them is Tamai. If it was plowed in between, it's not Tamai in between the stones, and it's only Tamai below the actual stones, (it's a sign that there is no grave in between since it's forbidden to plow over a grave).

15) You shouldn't mark a space where the meat of a corpse is buried. After all, it will soon disintegrate and it won't make Tamai someone who hovers over it. Therefore, it's better not to mark it, and perhaps someone may hover over it without realizing than to have it always considered to be Tamai, when it's really Tahor.

16) When Beis Din went out and found Klayim, they removed it and threw it before the owners (to embarrass them). However, when they saw that the people were happy to leave it to the inspectors to weed their field (instead of them doing it) and now having a lot of fodder for their animals, the rabbis made the weeds Hefker. When they still saw that everyone was still happy for this since they get their field weeded for free, they made all the contents of the field Hefker because Beis Din can make things Hefker.

17) It becomes complete Hefker to even be exempt from Trumah and Maasar. There’s no proof from the following; even though Beis Din shouldn’t make Shmita a leap year, if they did, it’s a leap year and the produce is Hefker and exempt from Maasar the extra month. After all, it’s not because of Hefker, but because Beis Din has a right to make the year a leap year in order that Pesach comes out during the spring. Rather, the proof is from the case where a field owner makes a pile of wheat over Leket, they made the part of the pile touching the ground as Hefker to the poor and is exempt from Maasar. Reish Lakish explains that this is only according to Beis Shammai who says that you can make items Hefker only for the poor, but Beis Hillel holds that you can’t just make items Hefker only to the poor. R’ Yossi says that everyone agrees to this, since it was made as a fine.

18) You should not make Shvious on a leap year, nor on the year after Shvious since you lengthen the time that Chadosh is forbidden on that year. R’ Elazar says that it’s only before Rebbi permitted importing vegetables from Chutz L’aretz, but now that he allows, you have ample food, so you can make Shvious a leap year. R’ Mana says that this was only before the Churban where the years’ seasons were normal and wheat grew early, but now, since the seasons are wrong and the new wheat is not available until after Pesach anyhow, you can make the year after Shvious a leap year.

19) They set up moneychangers in the cities on the fifteenth of Adar, and by the Mikdash on the twenty fifth, and they started taking collateral then from those who didn’t give. We take collateral from a Levi, Yisrael, converts and freed slaves. We don’t take from women, slaves, and children. This implies that we, at least, ask the children to give. However, that’s only when they bring pubic hairs, or else we don’t ask from them either. We only take collateral when he turns twenty.

20) Ben Bochro held that Kohanim are exempt from giving, but there’s no problem if they want to give. R’ Yochanan b. Zacai held that they must give, but we just don’t take a collateral from them. It was only the Kohanim who decided to Darshen in their favor that Kohanim don’t give, or else they would have a portion in the Minachos of the public, then they would need to be burnt like Minchas of a Kohain. So, the fact that they’re eaten shows that the Kohanim don’t partner in it. However, R’ Yochanan b. Zacai holds that the Pasuk says “Zeh, these should give;” and Zeh has the Gemartria of twelve, to tell us that all twelve Shvatim must give.

21) This is dependent on the argument between R’ Yehuda and R’ Nechemia in the explanation of “all that passed being counted.” Does it refer to all who passed in the red sea, including the Kohanim, or those who passed by to be counted, which excludes the Kohanim who they went to their tents to count them.

22) The Rabanan answered the claim that why the public Minachos aren’t burnt if Kohanim give for it; since we can differentiate between private and public Korbanos just like we differentiate between a Chatos of an individual that dies (when the owner dies), and a public one that doesn’t die. R’ Yehuda who held that this is a proof that Kohanim don’t give is consistent to his opinion that even public Chatos die.

23) Also, R’ Yehuda claims that we should give it the status of a individual Korban since individuals contribute to it. However, the Chachumim say that, once it was already given over to the public, the individuals don’t have anything in it.

24) If a father starts giving for his son, (despite that he doesn’t have any obligation to), he can’t ever stop giving.

25) We learned: although we don’t take collateral from women, slaves and children, if they give a Shekel, we accept it from them. (This implies that we don’t even ask them to contribute. We need to say that the children refer to minors who didn’t bring there pubic hairs yet.)

26) However, we don’t accept donations for the Shekalim from non-Jews and Kusim, and we don’t allow them to bring bird Karbanos for a Zava and Zava. They must hold that a Kusi has the status of a non-Jew. After all, we can’t say that the real text doesn’t have Kusi, or else it would be simple that definite non-Jews can’t bring bird Korbanos for Zav.

27) R’ Yochanan says that we don’t take donations from them in the beginning of the building of the Mikdash, and afterwards, we only accept donations that are not noticeable objects (that everyone can recognize his donation.) Reish Lakish holds that you never accept any donations from them.

28) According to Reish Lakish, that, which we’re taught that a non-Jew vows a donation, it means only an Olah. Although it also says he can be vowed on, (which implies Erichin that he can vow on another), it’s also only on an Olah, in a case where a Yisrael says that he vows to bring an Olah, and the non-Jew says that he accepts that vow upon himself to fulfill.

29) Although he’ll need to bring Nisachim for the Olah, and they bring from the leftovers of Nisachim Klei Shareis, which is a recognizable item, we need to say that, since his original intent is not for the recognizable item, but to bring Nisachim, so it’s fine since his heart was to donate for Heaven’s sake, the same way we say the reason he can bring Erichin even if it might turn into a recognizable item when spent.

30) Therefore, only a Levi, a Yisrael and a convert needs to pay for the extra Kalbon (the extra coin they enacted to give along with his Shekel to pay for the money changing), and not Kohanim, women and minors. Also, those who give Shekalim for them are exempt.

31) If someone gives a Shekel for him and his friend; the Tanna Kama held that he’s only obligated in one Kalbon, (since the moneychanger doesn’t need to bother to find two half Shekels to give Hekdesh) and R’ Meir held that he’s obligated to give two Kalbons (since he holds the Torah requires to pay the extra Kalbon, as this was in the Shekel of fire that Hashem showed to Moshe, since it was either larger, or purer silver, than regular ones ).

32) We learned: if you give a Selah and take back a Shekel, you’re obligated to give two Kablons. R’ Elazar explains: it’s like R’ Meir and he needs to pay one for the moneychanger’s bother, and another for the one that the Torah obligates. However, Rav says that this is according to all, and one is obligated for the pleasure of not having to find a Shekel, and another for the moneychangers bother. (According to R’ Meir, you would need to give a third one that the Torah obligates.)

33) If you give a Shekel for a poor person, you don’t need to give a Kablon (since we don’t assume that the poor would give otherwise, and this Shekel that their receiving by him is pure gain). However, if he lends the Shekel to the poor person and he intends to be paid back, he needs to give his Kalbon.

34) Brothers who are partners in what they inherited from their father’s estate, when they’re obligated to pay Kalbon (the extra coin they enacted to give along with his Shekel to pay for the money changing) they’re exempt from separating Maasar Behaima. If they’re obligated in Maasar Behaima, they’re exempt from the Kalbon. (When two people give their Shekel together, they need to give a Kalbon for each person. However, when a father gives for his two sons, he only needs to give one Kalbon. Partners are exempt from separating Maasar Behaima. Therefore, before the split up, the whole estate is considered as if it’s still one entity, so when they give the Shekalim from the estate, it’s as the father is giving for them, so one Kalbon would do for all. However, they’re not considered partners, but one entity, so they’re obligated in Maasar Behaima. However, if they split up and became partners again, then we consider them as partners and not one entity. Therefore, they need to give a Kalbon for each brother, but they’re exempt from Maasar Behaima.)

35) R’ Elazar says: this is only applicable when they split (uneven items) like kids against lambs, or vice versa, but if they split lambs for lambs, or kids for kids, we say that’s his portion that was coming to him in the beginning (Breira) and when they became partners again, since this was always their inheritance, it reverts back to the status before the split up, that it’s a group inheritance.] R’ Yochanan says that even when they split up lambs or split up kids, we don’t say it’s what was coming to them all along (so he doesn’t hold of Breira, and when they rejoin, it’s not rejoining an inheritance, so they’re regular partners).

36) R’ Yirmiya says: sometimes, they’re both obligated, like when they split the properties except for the animals, and sometimes they’re both exempt, when they split the animals, and not the rest of the property. R’ Mana says: this is only if the animals are not most of the estate, or else, when they split the animals, it’s like they split all the properties, and when they don’t split it, it’s like the properties weren’t split.

37) Although they might have split the cash, but since they only give a Selah for both of them, it’s as if it was given from the unsplit estate, and it’s not as if they split completely. However, if it’s all split, then it’s like two brother-in-laws who inherit from their father-in-law (when he has no sons).

38) R’ Meir held a Kalbon is a silver Maah, and the Chachumim hold it’s a half a Maah.

39) R’ Meir holds that the Kalbon goes with the Shekalim (to buy communal Korbanos). R’ Lazar says to buy voluntary Korbanos, R’ Shimon Shezuri says that it goes to buy gold plating to plate the Mikdash. B. Azai held that the moneychanger pocketed them for their wage. Others say: to pay for the transport of the Shekalim to Yerushalayim.