Shekalim 2:5 - 3:1

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.

בשלשה פרקים בשנה תורמין את הלשכה – all of the Shekalim would be placed into one chamber in the Temple and three times a year they would take from it and place them into three baskets/funds, for each basket was from three Se’ah in order to purchase from them the community offerings and they would not take all of it at one time for the needs of the entire year, for those who lived far way had not yet brought all of their Shekalim.

בפרוס הפסח – fifteen days before the Festival [of Passover] is called “half the period of preparation,” because thirty days prior to the Festival they would ask and expound upon the laws of the Festival. And the word "פרוס" is the language of a piece, meaning one-half.

והן גרנות של מעשר – these three periods are the fixed seasons for the tithing of cattle, and these times were fixed by the Sages to tithe the cattle that had been borne, and just as the harvesting season establishes for the tithing of grain, so too, these time periods establish prohibiting eating the cattle that were born until they are tithed, but prior to this period, it is permitted to eat them, even though they haven’t been tithed, but the Sages established these three times for the tithing of cattle, in order that they would be found for those who come up making pilgrimage for the Festivals, for even though it is permitted to sell and to slaughter and to eat all the time that the harvesting season had not yet arrived, even so, people would not slaughter them until they were tithed, for it is pleasant for people to fulfill a Mitzvah with their monies in which they are not lacking anything, such as the tithing of cattle, which of itself brings tithes and they eat it as a peace-offering. If they would not tithe at these three periods, many would be prevented from selling them, because they were not tithed, and there wouldn’t be cattle available for those coming up on pilgrimage.

בן עזאי אומר בכ"ט באדר – his reason is that all of these are a condition, and their disputes are explained in the last chapter of [Tractate] Bekhorot (Chapter 9, Mishnayot 5-6).