Mishnayos Shekalim Perek 2 Mishnah 5

מותר שקלים חולין – The person who collects/gathers money and says, “these are for my [one-half] Shekel, and when he comes to calculate what he had gathered, he found that there was excess and what was left over was Hullin/non-holy, and the anonymous teaching is according to the School of Hillel.

עשירית האיפה – that the poorest of the poor offer, if he separated out money, and there was excess, they go for a free-will donation, for all excess of sin-offerings and guilt-offerings, the excess is a free-will offering, to purchase with them burnt-offering for the altar’s summer time (a time when the alter was unemployed for private offerings, and free-will burnt-offerings had to be supplied form the Temple fund – see Mishnah Shekalim, Chapter 4, Mishnah 4), according to the Midrash of Jehoiada the Priest, and the tenth of an Ephah was in place of a sin-offering.

מותר עולה עולה – if he separated monies to purchase a burnt-offering and there was excess, he should bring that excess for another burnt-offering.

מותר הפסח לשלמים – as it is written (Deuteronomy 16:2): “You shall slaughter the Passover sacrifice for the LORD your God from the flock and the herd,” but the Passover sacrifice comes from the herd, but the excess of the Passover sacrifice should come from the flock and herd, that is peace-offerings.

מותר נזירים – if they collected money for the Nazirite sacrifices and there was excess, they should preserve them until they purchase other Nazirite sacrifices. But if one Nazirite separated monies for his sacrifices, and there was excess, the excess should go as a free-will offering to the altar’s summer offerings.

מותר שבוים – if they collected tzedakah for the redemption of captives, and there was excess remaining, he should preserve them (i.e., the monies) until they redeem other captives, but if they explicitly did so for this captive, that captive takes possession of it.

מותר המתים למתים – if they collected for the needs of merely burying the dead, the excess is for the burial of other dead people, but, for this specific dead person, the excess goes to his inheritors, for the dead they forgive as it is a disgrace for his inheritors.

יהא מונח עד שיבא אליהו – he is doubtful if the dead pardons his disgrace to his inheritors or not. Therefore, it should like until Elijah comes.

בונים לו נפש על קברו – it is obvious to Rabbi Natan that he does not pardon. Therefore, we build for him a tombstone on his grave from that same excess that the dead person gained. But the Halakha is according to the first Teacher [of the Mishnah] and where they collect for the needs of the burial of the dead because they would think that he didn’t have [funds] and it was found that he did have [funds], we don’t say that in this case, the excess of the dead person goes to his inheritors, since the collection was done in error, and this is proved in the Jerusalem Talmud. And furthermore, it is proven in the Jerusalem Talmud and in our Gemara [i.e., the Babylonian Talmud) (Tractate Megillah 27a) that where there are seven representatives of the town or a town organization where all the business of the community is decided by his mouth, and it appears in his eyes to change [what is done with] the excess of [monies for] captives or the excess of [monies for] the poor or the excess of [monies for] the dead to what appears in his eyes he can change and remove what appears in his eyes for the needs of the hour and they cannot stop him from doing so. And similarly, we always teach practical Halakha.