In the time of the Bet haMiqdash, the Temple of Jerusalem, daily communal sacrifices (qorbanot) were offered on behalf of all the Jewish people. This national representation was not just theoretical . It was expressed in a very practical way: Every year in the month of Adar a special tax was collected, machatzit hasheqel or “half a sheqel”. The half sheqel was a flat tax, same amount for poor and rich, a coin of approximately 10 grams of silver. And since everyone gave the same amount, the collection of the sheqalim (plural of sheqel) also served as an annual census. The money collected in this communal fund was used to purchase the animals for the qorbanot, and in this way every one had an equal share in the offering of the sacrifices.
The daily communal sacrifices and the sacrifices of the different musafim (Shabbat, Rosh Hodesh, holidays) were purchased from the money of the sheqalim. The half sheqel was collected during the month of Adar, because the Temple’s fiscal year started in the following month: Nissan.
The money collected from the sheqalim was also used for the maintenance and the general expenses of the Temple. In other words, the communal finances depended on a system of donations combined with a fixed flat tax (a sort of annual membership fee) that was collected on the month of Adar.
To remember the collection of the sheqalim 1. We read perashat sheqalim Shabbat before Rosh Hodesh Adar and 2. We give a fixed a flat donation, as a symbolic act, to remind us of the mahatzit hasheqel. We called this ZEKHER LEMAHATSIT HASHEQEL . The value of the Half Sheqel is estimated in 9.6 grams of silver. In today’s market approximately 8.00 U.S. dollars. The money could be given to any good charity project or institution of Jewish Education like Yeshibot. In many communities, it is customary to give the ZEKHER LEMAHATSIT HASHEQEL donation during the fast of Esther.
This is an actual half sheqel silver coin from the time of the Second Temple (approximately, year 50-60 of the common era.
On the left side one can read in ancient Hebrew fonts: sheqel Israel and on the right side Yerushalaim haqedosha ( Jerusalem, the Holy)
