Shekalim 4:4 - 4:5

מותר תרומה – that is what remains in the boxes/baskets on Rosh Hodesh Nisan, for then we bring sacrifices from the new sacred donations.

צפוי לבית קדש הקדשים – for the floor and the walls.

מותר פירות – Rabbi Yishmael, according to his reasoning, who said above that the surplus of the leftovers of the chamber, we purchase with them wines, oils and fine flour and the income that we make through them is called "מותר הפירות"/surplus of the gains of the produce – that is to say, what remained and was earned from the produce that they bought.

קיץ למזבח – when the altar is idle, we bring from them burnt offerings like the manner of human beings to bring up all kinds of sweets on to the table at the conclusion of the meal, so to, after they have completed bringing the obligatory [offerings] of the day, they bring these burnt offerings, when there are no votive or freewill offerings and the altar is idle.

מותר תרומה לכלי שרת (see Chapter 3, Mishnah 2 of Tractate Shekalim) – a Biblical verse is expounded regarding this (II Chronicles 24:14): “[When they had finished, they brought] the money that was left over [to the king and Jehoiada (the High Priest); it was made into utensils for the House of the LORD,” What is the money that has leftovers? I would state that this is the sacred donations to the chamber.

מותר תרומה לקיץ המזבח – for the needs of the sacred donations that were separated.

מותר נסכים – the treasurers of the Temple treasury would furnish money to the owners of the wine, oils and fine flour to provide for the meal-offerings and libations all year. But if he (i.e., the owner) accepted upon himself to provide three Se’ah for a Sela and it (i.e., the going market price) stood at four Se’ah for a Sela, it was necessary for him to give four Se’ah and that Se’ah was the surplus from the libations. For just as they measure for the Temple treasury, so would measure that was cut through from end to end and overflowing. But the treasurer would erase the measure that was cut through from end to end which is called the surplus from the libations and make of them vessels of the ministry that the libations would be sanctified in vessels of the ministry.

מותר נסכים לקיץ המזבח – when the libations ran out and the burnt offerings ran out.

זה וזה – Rabbi Akiba and Rabbi Hanina.

לא היו מודים בפירות – just as Rabbi Akiba said above (Mishnah three of this chapter): They may not make profit from sacred property, and the conclusion is that it is a condition of the Jewish court regarding the surpluses that all of them should be offered as burnt offerings, and this is the Halakha.

נותר הקטורת – that remains every year.

מה היו עושין בה – to offer as incense to God in the next year, for there is no year without surplus for the incense was made into three-hundred and sixty-eight minas for three-hundred and sixty-five minas is like the three hundred and sixty-five days of the solar [year] and three minas that from them, the High Priest would bring in his handfuls on Yom Kippur but they would not all enter with their handfuls. And furthermore, in each ordinary year, there was a surplus since an ordinary year had three-hundred and fifty-four days.

מפרישין ממנה – from the chamber.

שכר האומנין – from the pounding of the incense, they would take their payment from the chamber of the sacred donations and they would take possession of the monies for artisans through one hand from the treasurers and they are non-holy [produce], and even though what is holy does not become non-holy if they don’t bring something else in its place for holiness. The sacred donations of the chamber are different since the Jewish court makes a condition upon them to give them for several things. But after the monies were transferred for the needs of the artisans, they would redeem the incense with those monies. But the sacred monies from the old sacred donations, they would give the incense to the artisans as their payment and go back and repurchase it from them with monies of the new sacred donations. And in this way, the matter was much more discreet to not sell it and then go back and repurchase it.

אם בא חודש בזמנו – that they brought new Shekalim prior to Rosh Hodesh Nisan which is the time for the new sacred donations, they purchase the surplus of the incense from the new sacred donations through redemption as we explained above.

ואם לאו – they had not yet brought their new Shekalim, they purchase it from the old sacred donations if they redeemed it already, and if they had not redeemed it, they offer incense for since the new [donations] had not yet come, they must bring it from the old.