Rabbi Yaakov Wehl, in his 20th Century commentary Ikva Aharon on Shekalim, indicates another possible way of preventing theft: one or more witnesses might accompany the priest-treasurer, an independent check on the performance.
(2) Jerusalem Publications of Brooklyn, NY, has translated certain tractates of the Jerusalem Talmud to English, including Shekalim, cited in this paper.
(9) Today, in traditional Jewish congregations, the Sabbath preceding (or falling on) the first of the month of Adar is called "Sabbath Shekalim".
II: Pesachim and Shekalim (New York: Mesorah Publications).
2: Pesahim, Shekalim and Yoma (Jerusalem: Eliner Library Department for Torah Education and Culture in the Diaspora).
Lieberman aims not only to present a modern critical commentary to the tractate, but also, as he writes in his introduction to the Second Order (to which Shekalim and Kippurim belong), "to note Tosefta commentary from the Talmudim and how explained in Geonic works through the best of the latest rabbinic writing." In that introduction Lieberman discusses as well the various manuscripts of the Order (Moed) and gives a description of both traditional and modern commentaries to the various tractates in the Order, although these are hardly numerous.
Thus the introduction to Shekalim discusses the meaning of the name itself and its parallels in Aramaic, Syriac, and Arabic.
The introduction to Shekalim details the biblical background of the annual half-shekel tax, references to it in the Qumran literature, in the NT, in Philo and Josephus, Strabo and Cicero, and, finally, the forced Roman substitution in the fiscus ludaicus.
The teaching in Tosefta Shekalim I 8 holds that the guardian of an orphan who undertakes shekel obligation for the orphan is not released from paying the agio.
Again, the attempt to reconstruct a Tosefta passage based only upon the commentator's intuition without support in parallel texts, as the commentator does with certain difficulties in Shekalim II 1 (p.