The Custom of Giving Machatzis Hashekel
In addition to the Mitzvah of giving Matanos L’evyonim on Purim, there is a custom brought in Shulchan Aruch[1] of giving a half coin as a remembrance of the Machatzis Hashekel.
In the times of the Beis Hamikdash, each person would have to give a half-Shekel of silver. These coins would be used to purchase the communal sacrifices, so that each Jew would have a share in the Korbanos. This yearly contribution was a Biblical Mitzvah. After the Beis Hamikdash was destroyed and the sacrifices were no longer able to be brought, the Biblical Mitzvah of Machatzis Hashekel ceased.
The custom of giving “Machatzis Hashekel” before Purim is in keeping with the requirement of making a Zecher L’mikdash – a remembrance of the Temple practises.
The earliest source quoted that refers to the custom of giving a “Machatzis Hashekel” is Mesechta Sofrim[2] which states; “Since Hashem knew that Haman would weigh 10,000 Kikar of silver (to be able to destroy the Jewish people), Hashem told Moshe that the Jewish people should give their Shekalim beforehand (to counter Haman’s coins). Therefore, the Jews should give their Shekalim before Shabbos Zachor.”
The Minhag of giving “Machatzis Hashekel” is detailed in the writings of a number of Ashkenazi Rishonim. Most of the Rishonim[3] do not record this Minhag. The Mechaber does not record the Minhag in the Shulchan Aruch, however the custom is brought by the Ram”o[4].
When giving the “Machatzis Hashekel” one should say that this is being given as a Zecher - a remembrance of the half-Shekel. One should not say that this “is” the Machatzis Hashekel[5] so that it does not look like one is actually pledging towards the Korbanos.
How many coins
The Mordechai[6] initially writes that one should give a half of the fixed coin used in their place of residence – suggesting that 1 half coin suffices. He then continues that because the Parsha[7] of the donations to the Mishkan uses the word Terumah (donation) 3 times, one should give 3 coins.
The Vilna Gaon is recorded as stating that one only needs to give 1 coin, especially in a place where the half-coins are very valuable.
Half a coin or of currency?
It is preferable that the coins that are given for “Machatzis Hashekel” should be called ‘a half’ for example a half-dollar (USA) or half-sovereign (old UK currency). The Australian 50-cent coin, whilst being half a dollar in value, is not “called” a half-dollar. The Ram”o writes that in his land, one should give “half Gedolim” (Gedolim-Polish – large Polish coins) since this is the only coin that is called a half.
The Vilna Gaon would give a half-Polish coin of gold, as this was the only coin that was called a ‘half’[8].
If one does not have coins that are called ‘half’ in their location, they should give coins which are half of the currency denomination of the place in which they live. E.g. a 50-cent coin in Australia. The currency denomination used should be a significant amount and not half cents and the like[9].
Alternatively, one may give 3 whole coins and have in mind that half of each coin is for “Machatzis Hashekel” and the balance is for Tzedaka[10].
The Biur Halacha records a practise that people would give a small amount for “Machatizs Hashekel” and the Gabbaim would give them 3 silver half-Ruble coins to use as they are both silver and are called a ‘half’. He writes that this practise is not ideal since the coins are recycled and not given as a genuine gift.
Silver weight
The Biblical Machatzis Hashekel was a silver weight based on the Shekel used for consecrated items. The Rambam[11] writes that this was the equivalent of 3 Drahm of silver. The Poskim give different measures of this weight ranging between 8.6 to 9.6 grams of pure silver.
Some Poskim[12] write that each of the 3 coins should have a minimum value of the half-Shekel of silver. Others suggest that it is sufficient if the combined value of the 3 coins comes to this amount.
The vast majority of Poskim do not write that there is a requirement to give the value of silver. Since this is only a Zecher, it is sufficient to give 3 coins as per above. On the contrary, trying to imitate the half-Shekel for the Korbanos by being precise on the weight could appear like one is actually pledging towards the sacrifices.
When to give
The Mahari”l writes that the Minhag is to give the “Machatzis Hashekel” coins at Mincha on Taanis Esther. Mesechta Sofrim[13] records that the “Machatzis Hashekel” should be given before Parshas Zachor. Magen Avraham[14] records that the Minhag is to give “Machatzis Hashekel” on the morning of Purim before leining the Megillah. The Mishna Berura[15] rules that the custom nowadays is to give “Machatzis Hashekel” before Mincha on Taanis Esther and to give Dmei Megillah on the morning of Purim.
What age
The Mahari”l writes that the obligation of giving “Machatzis Hashekel” is from age 20 and up. This follows the view of Rav Ovadiah Bartenura[16] that the Biblical Mitzvah of Machatzis Hashekel was for those over the age of 20. This is derived from the Posuk[17] in Ki Sisa “all who enter into the records, from the age of 20 and above, shall give the Terumah to Hashem”. This is the Psak of the Ram”o.
Tosfos Yomtov writes that this is subject to a Machlokes. The Rambam[18] rules that Machatzis Hashekel had to be given by everyone over Bar Mitzvah. Tosfos Yomtov explains that only the initial half-Shekel used for the building of the Mishkan was for those over 20. The Machatzis Hashekel given each year for the Korbanos is a separate Mitzvah and applies from the age of 13. This is also the view of the Ramban in his commentary on the Torah. Most Poskim[19] follow this position concerning the custom of “Machatzis Hashekel”.
The above is in relation to the letter-of-the-law. Elya Rabbah[20] records that the custom nowadays is for a father to give on behalf of all of his sons, even those below Barmitzvah. If a father gives on behalf of his child even once, he must continue to do so each year[21].
Magen Avraham[22] writes that one is not obligated to give on behalf of women and one’s daughters. He takes the view that women did not give the Biblical Machatzis Hashekel and did not have a personal share in the Korbanos. This is derived from the verse ונתנו איש כופר, that each man should give an atonement the half-Shekel. However other argue and maintain that women are obligated in Machatzis Hashekel[23].
Darkei Moshe quotes Mahar”i Brin that even a pregnant woman must give “Machatzis Hashekel” on behalf of her fetus. This is alluded to in the Posuk[24] כֹּ֗ל הָעֹבֵר֙ עַל־הַפְּקֻדִ֔ים – the word עובר can also be read as Ubar, meaning a fetus.
Where should the money go?
There are different opinions as to where the monies of Machatzis Hashekel should be given.
To the poor
Many Poskim write that the proceeds of “Machatzis Hashekel” should be given to the poor[25]. This is based on Mesechta Sofrim[26] which says that the “Machatzis Hashekel” should be used to provide food for their poor brothers as a form of Matanos L’evyonim.
Others write that it is preferable to give the money to poor Torah scholars who dedicate themselves to the study of Torah. Kaf Hachaim[27] records a custom of those living in Chutz Laaretz to send their “Machatzis Hashekel” to the scholars in Eretz Yisroel. This mirrors the observance of Machatzis Hashekel in the times of the Beis Hamikdash when Jews in Chutz Laaretz would send their Shekalim to Yerushalaim.
To the Shule
Aruch Hashulchan[28] writes that one may give their “Machatzis Hashekel” to any cause that they wish. It need not be given specifically for the upkeep or maintenance of the Shule which resembles “Bedek Habayis” – the upkeep of the Temple. It seems from this that there is a basis for giving “Machatzis Hashekel” to the Shule since the Shule is a Mikdash Me’at (miniature Beis Hamikdash) and the Biblical Machatzis Hashekel was used for Korbanos that were brought in the Beis Hamikdash. Nonetheless since our “Machatzis Hashekel” is only a zecher, one need not give it to a Shule.
To the Baal Koreh
The Ba’er Heitev[29] records a custom of giving the “Machatzis Hashekel” proceeds to the Chazzan. This refers to the Baal Koreh who leins the Megillah. He writes that there is no prohibition in doing so, but that one is not Yotzai Matanos L’evyonim if the money is not distributed to the poor[30]. He quotes this custom in the name of the Masas Binyamin as brought by the Magen Avraham[31].
Shaarei Teshuvah[32] writes that the Ba’er Heitev is mistaken. The Magen Avraham and Masas Binyamin are not referring to “Machatzis Hashekel” but rather to “Maos Purim” (Matanos L’evyonim). The Magen Avraham is commenting on the second Se’if in Shulchan Aruch that teaches; One may not change Maos Purim to be used for a different Tzedaka[33].
This Halacha refers to the Tzedaka collector. Since he is collecting money from people for the specific purpose of giving to the poor, he is not permitted to change its designation. On this the Masas Binyamin writes that if the custom in that place is to give the money to the Baal Koreh, it is presumed that the giver gives his money with this understanding (even though they are not Yotzai Matanos L’evyonim and the money should not really be called Maos Purim).
Therefore, Shaarei Teshuvah rules that there is no source for giving “Machatzis Hashekel” to the Chazzan and if the Gabbai does so, he is depriving the poor of what they are entitled to. He gives first-hand account of Baalei Koreh who tried to claim the “Machatzis Hashekel” for themselves based on the Ba’er Heitev and that after he showed them that the Ba’er Heitev was mistaken, they withdrew their claim.
There are those who disagree with the Shaarei Teshuvah and maintain that the Magen Avraham is discussing “Machatzis Hashekel” and that it may be given to the Chazzan[34].
To Torah institutions
Rav Ovadiah Yosef[35] writes that the “Machatzis Hashekel” should be given to support Yeshivos and institutions of Torah study. He explains that this is because the Biblical Machatzis Hashekel was used to purchase Korbanos which served to atone for the Jewish people. In the absence of the Beis Hamikdash and Korbanos, Torah study provides this atonement. He illustrates this point by quoting a number of Maamarei Chaza”l;
From the time that the Beis Hamikdash was destroyed, Hashem only rests in this world in the 4 Amos of Halacha[36] i.e. Torah study takes the place of the Beis Hamikdash where the Korbanos would be brought.
Midrash Tanchuma records that Torah study provides atonement for the sins of the Jewish people. Therefore, Torah comes as a substitute for the Korbanos which were purchased with the half-Shekels, which are called an atonement.
On the Posuk[37] “I swear to the house of Eli that the sin of the house of Eli will not be atoned through sacrifices and Menachos”, the Gemara[38] comments that whilst their sin cannot be atoned with Korbanos, they can be atoned for through Torah study.
Torah study is greater than offering sacrifices[39].
Yalkut Shimoni[40] teaches that when the Beis Hamikdash stood, the Mizbeach served as atonement for all of the Jewish people. Now, when the Beis Hamikdash is no longer standing, the Chachamim and their students, through their Torah study, atone for the Jewish people.
In Hoshea[41] Hashem says כִּי חֶסֶד חָפַצְתִּי וְלֹא זָבַח וְדַעַת אֱלֹקִים מֵעֹלוֹת – “I desire Chessed and not sacrifices, knowledge of Hashem more than Olos”. Yalkut Shimoni explains that we learn from this verse that Hashem desires charity and Torah study more than all of the Korbanos in the Torah.
On seeing the ruins of the Beis Hamikdash, Rabbi Yehoshua bemoaned the loss of the Beis Hamikdash which would atone for our sins. Rabbi Yochanan ben Zakkai consoled him that we still have an equal source of atonement, namely Talmud Torah and Gemilus Chassadim – Torah study and acts of kindness[42].
Rabbi Ovadiah Yosef concludes his Teshuvah that based on the above it is certainly a great Mitzvah to give the money of “Machatzis Hashekel” to benefit Yeshivos. He concludes with the words of the Gemara[43] that one who places money into the pockets of the Torah scholars will merit to sit in the Heavenly Yeshivah – the Yeshivah Shel Maalah.
[1] Ram”o OC 694:1
[2] 21:4
[3] Including the Rif, Rosh and Rambam
[4] OC 694:1
[5] Shu”t Maharsham 2:74
[6] Megillah Chapter 1 Siman 777
[7] Shemos 25:2-3
[8] Biur Halacha 694 ויש ליתן
[9] Biur Halacha ibid. Although Aruch Hashulchan writes that in Russia one could give 3 half-Kopek coins even though they had a low value
[10] Tzitz Eliezer 13:72 quoting Maharsham
[11] Hilchos Shekalim 1:6
[12] Kaf hachaim 694:20
[13] ibid
[14] 694:2
[15] 694:4
[16] Shekalim 1:3
[17] Shemos 30:14
[18] Pirush Hamishnayos Shekalim
[19] See Aruch Hashulchan 694:8
[20] 686:4
[21] See Mishna Shekalim 1:3
[22] 694:3. This view is brought in Tehillah Ledovid 47:9
[23] Daas Torah, Shevet Halevi 7:183. This opinion is based on the Yerushalmi Shekalim 1:3. The Alter Rebbe rules in OC 47:10 that women are obligated to say the Korban Tomid each day as they are obligated to daven in place of the Korbanos. This seems to suggest that women did have a share in the Korbanos and likely participated in the Machatzis Hashekel.
[24] ibid
[25] Elya Rabbah, Minchas Elozor 30
[26] 21:4
[27] 694:22
[28] 694:8
[29] 694:2
[30] The Ba’er Haitev must be referring to a case where the money is given to the Chazzan on Purim itself, because otherwise one would not be Yotzai Matanos L’evyonim even if the money was given to the poor.
[31] 694:3
[32] 694:2. He also writes likewise in Yad Efraim.
[33] Mishna Berura accordingly quotes this Magen Avraham in his comment of Seif 2
[34] Minchas Elozor and Mishnas Sachir Siman 230 quoting the Or Zarua and Aruch Hashulchan
[35] Yechave Daas 1:86
[36] Brachos 8a
[37] Shmuel 1, 3:14
[38] Rosh Hashona 18a
[39] Megillah 3a
[40] Vayikra siman 455
[41] 6:6
[42] Yalkut Shimoni
[43] Pesachim 53b
In the times of the Beis Hamikdash, each person would have to give a half-Shekel of silver. These coins would be used to purchase the communal sacrifices, so that each Jew would have a share in the Korbanos. This yearly contribution was a Biblical Mitzvah. After the Beis Hamikdash was destroyed and the sacrifices were no longer able to be brought, the Biblical Mitzvah of Machatzis Hashekel ceased.
The custom of giving “Machatzis Hashekel” before Purim is in keeping with the requirement of making a Zecher L’mikdash – a remembrance of the Temple practises.
The earliest source quoted that refers to the custom of giving a “Machatzis Hashekel” is Mesechta Sofrim[2] which states; “Since Hashem knew that Haman would weigh 10,000 Kikar of silver (to be able to destroy the Jewish people), Hashem told Moshe that the Jewish people should give their Shekalim beforehand (to counter Haman’s coins). Therefore, the Jews should give their Shekalim before Shabbos Zachor.”
The Minhag of giving “Machatzis Hashekel” is detailed in the writings of a number of Ashkenazi Rishonim. Most of the Rishonim[3] do not record this Minhag. The Mechaber does not record the Minhag in the Shulchan Aruch, however the custom is brought by the Ram”o[4].
When giving the “Machatzis Hashekel” one should say that this is being given as a Zecher - a remembrance of the half-Shekel. One should not say that this “is” the Machatzis Hashekel[5] so that it does not look like one is actually pledging towards the Korbanos.
How many coins
The Mordechai[6] initially writes that one should give a half of the fixed coin used in their place of residence – suggesting that 1 half coin suffices. He then continues that because the Parsha[7] of the donations to the Mishkan uses the word Terumah (donation) 3 times, one should give 3 coins.
The Vilna Gaon is recorded as stating that one only needs to give 1 coin, especially in a place where the half-coins are very valuable.
Half a coin or of currency?
It is preferable that the coins that are given for “Machatzis Hashekel” should be called ‘a half’ for example a half-dollar (USA) or half-sovereign (old UK currency). The Australian 50-cent coin, whilst being half a dollar in value, is not “called” a half-dollar. The Ram”o writes that in his land, one should give “half Gedolim” (Gedolim-Polish – large Polish coins) since this is the only coin that is called a half.
The Vilna Gaon would give a half-Polish coin of gold, as this was the only coin that was called a ‘half’[8].
If one does not have coins that are called ‘half’ in their location, they should give coins which are half of the currency denomination of the place in which they live. E.g. a 50-cent coin in Australia. The currency denomination used should be a significant amount and not half cents and the like[9].
Alternatively, one may give 3 whole coins and have in mind that half of each coin is for “Machatzis Hashekel” and the balance is for Tzedaka[10].
The Biur Halacha records a practise that people would give a small amount for “Machatizs Hashekel” and the Gabbaim would give them 3 silver half-Ruble coins to use as they are both silver and are called a ‘half’. He writes that this practise is not ideal since the coins are recycled and not given as a genuine gift.
Silver weight
The Biblical Machatzis Hashekel was a silver weight based on the Shekel used for consecrated items. The Rambam[11] writes that this was the equivalent of 3 Drahm of silver. The Poskim give different measures of this weight ranging between 8.6 to 9.6 grams of pure silver.
Some Poskim[12] write that each of the 3 coins should have a minimum value of the half-Shekel of silver. Others suggest that it is sufficient if the combined value of the 3 coins comes to this amount.
The vast majority of Poskim do not write that there is a requirement to give the value of silver. Since this is only a Zecher, it is sufficient to give 3 coins as per above. On the contrary, trying to imitate the half-Shekel for the Korbanos by being precise on the weight could appear like one is actually pledging towards the sacrifices.
When to give
The Mahari”l writes that the Minhag is to give the “Machatzis Hashekel” coins at Mincha on Taanis Esther. Mesechta Sofrim[13] records that the “Machatzis Hashekel” should be given before Parshas Zachor. Magen Avraham[14] records that the Minhag is to give “Machatzis Hashekel” on the morning of Purim before leining the Megillah. The Mishna Berura[15] rules that the custom nowadays is to give “Machatzis Hashekel” before Mincha on Taanis Esther and to give Dmei Megillah on the morning of Purim.
What age
The Mahari”l writes that the obligation of giving “Machatzis Hashekel” is from age 20 and up. This follows the view of Rav Ovadiah Bartenura[16] that the Biblical Mitzvah of Machatzis Hashekel was for those over the age of 20. This is derived from the Posuk[17] in Ki Sisa “all who enter into the records, from the age of 20 and above, shall give the Terumah to Hashem”. This is the Psak of the Ram”o.
Tosfos Yomtov writes that this is subject to a Machlokes. The Rambam[18] rules that Machatzis Hashekel had to be given by everyone over Bar Mitzvah. Tosfos Yomtov explains that only the initial half-Shekel used for the building of the Mishkan was for those over 20. The Machatzis Hashekel given each year for the Korbanos is a separate Mitzvah and applies from the age of 13. This is also the view of the Ramban in his commentary on the Torah. Most Poskim[19] follow this position concerning the custom of “Machatzis Hashekel”.
The above is in relation to the letter-of-the-law. Elya Rabbah[20] records that the custom nowadays is for a father to give on behalf of all of his sons, even those below Barmitzvah. If a father gives on behalf of his child even once, he must continue to do so each year[21].
Magen Avraham[22] writes that one is not obligated to give on behalf of women and one’s daughters. He takes the view that women did not give the Biblical Machatzis Hashekel and did not have a personal share in the Korbanos. This is derived from the verse ונתנו איש כופר, that each man should give an atonement the half-Shekel. However other argue and maintain that women are obligated in Machatzis Hashekel[23].
Darkei Moshe quotes Mahar”i Brin that even a pregnant woman must give “Machatzis Hashekel” on behalf of her fetus. This is alluded to in the Posuk[24] כֹּ֗ל הָעֹבֵר֙ עַל־הַפְּקֻדִ֔ים – the word עובר can also be read as Ubar, meaning a fetus.
Where should the money go?
There are different opinions as to where the monies of Machatzis Hashekel should be given.
To the poor
Many Poskim write that the proceeds of “Machatzis Hashekel” should be given to the poor[25]. This is based on Mesechta Sofrim[26] which says that the “Machatzis Hashekel” should be used to provide food for their poor brothers as a form of Matanos L’evyonim.
Others write that it is preferable to give the money to poor Torah scholars who dedicate themselves to the study of Torah. Kaf Hachaim[27] records a custom of those living in Chutz Laaretz to send their “Machatzis Hashekel” to the scholars in Eretz Yisroel. This mirrors the observance of Machatzis Hashekel in the times of the Beis Hamikdash when Jews in Chutz Laaretz would send their Shekalim to Yerushalaim.
To the Shule
Aruch Hashulchan[28] writes that one may give their “Machatzis Hashekel” to any cause that they wish. It need not be given specifically for the upkeep or maintenance of the Shule which resembles “Bedek Habayis” – the upkeep of the Temple. It seems from this that there is a basis for giving “Machatzis Hashekel” to the Shule since the Shule is a Mikdash Me’at (miniature Beis Hamikdash) and the Biblical Machatzis Hashekel was used for Korbanos that were brought in the Beis Hamikdash. Nonetheless since our “Machatzis Hashekel” is only a zecher, one need not give it to a Shule.
To the Baal Koreh
The Ba’er Heitev[29] records a custom of giving the “Machatzis Hashekel” proceeds to the Chazzan. This refers to the Baal Koreh who leins the Megillah. He writes that there is no prohibition in doing so, but that one is not Yotzai Matanos L’evyonim if the money is not distributed to the poor[30]. He quotes this custom in the name of the Masas Binyamin as brought by the Magen Avraham[31].
Shaarei Teshuvah[32] writes that the Ba’er Heitev is mistaken. The Magen Avraham and Masas Binyamin are not referring to “Machatzis Hashekel” but rather to “Maos Purim” (Matanos L’evyonim). The Magen Avraham is commenting on the second Se’if in Shulchan Aruch that teaches; One may not change Maos Purim to be used for a different Tzedaka[33].
This Halacha refers to the Tzedaka collector. Since he is collecting money from people for the specific purpose of giving to the poor, he is not permitted to change its designation. On this the Masas Binyamin writes that if the custom in that place is to give the money to the Baal Koreh, it is presumed that the giver gives his money with this understanding (even though they are not Yotzai Matanos L’evyonim and the money should not really be called Maos Purim).
Therefore, Shaarei Teshuvah rules that there is no source for giving “Machatzis Hashekel” to the Chazzan and if the Gabbai does so, he is depriving the poor of what they are entitled to. He gives first-hand account of Baalei Koreh who tried to claim the “Machatzis Hashekel” for themselves based on the Ba’er Heitev and that after he showed them that the Ba’er Heitev was mistaken, they withdrew their claim.
There are those who disagree with the Shaarei Teshuvah and maintain that the Magen Avraham is discussing “Machatzis Hashekel” and that it may be given to the Chazzan[34].
To Torah institutions
Rav Ovadiah Yosef[35] writes that the “Machatzis Hashekel” should be given to support Yeshivos and institutions of Torah study. He explains that this is because the Biblical Machatzis Hashekel was used to purchase Korbanos which served to atone for the Jewish people. In the absence of the Beis Hamikdash and Korbanos, Torah study provides this atonement. He illustrates this point by quoting a number of Maamarei Chaza”l;
From the time that the Beis Hamikdash was destroyed, Hashem only rests in this world in the 4 Amos of Halacha[36] i.e. Torah study takes the place of the Beis Hamikdash where the Korbanos would be brought.
Midrash Tanchuma records that Torah study provides atonement for the sins of the Jewish people. Therefore, Torah comes as a substitute for the Korbanos which were purchased with the half-Shekels, which are called an atonement.
On the Posuk[37] “I swear to the house of Eli that the sin of the house of Eli will not be atoned through sacrifices and Menachos”, the Gemara[38] comments that whilst their sin cannot be atoned with Korbanos, they can be atoned for through Torah study.
Torah study is greater than offering sacrifices[39].
Yalkut Shimoni[40] teaches that when the Beis Hamikdash stood, the Mizbeach served as atonement for all of the Jewish people. Now, when the Beis Hamikdash is no longer standing, the Chachamim and their students, through their Torah study, atone for the Jewish people.
In Hoshea[41] Hashem says כִּי חֶסֶד חָפַצְתִּי וְלֹא זָבַח וְדַעַת אֱלֹקִים מֵעֹלוֹת – “I desire Chessed and not sacrifices, knowledge of Hashem more than Olos”. Yalkut Shimoni explains that we learn from this verse that Hashem desires charity and Torah study more than all of the Korbanos in the Torah.
On seeing the ruins of the Beis Hamikdash, Rabbi Yehoshua bemoaned the loss of the Beis Hamikdash which would atone for our sins. Rabbi Yochanan ben Zakkai consoled him that we still have an equal source of atonement, namely Talmud Torah and Gemilus Chassadim – Torah study and acts of kindness[42].
Rabbi Ovadiah Yosef concludes his Teshuvah that based on the above it is certainly a great Mitzvah to give the money of “Machatzis Hashekel” to benefit Yeshivos. He concludes with the words of the Gemara[43] that one who places money into the pockets of the Torah scholars will merit to sit in the Heavenly Yeshivah – the Yeshivah Shel Maalah.
[1] Ram”o OC 694:1
[2] 21:4
[3] Including the Rif, Rosh and Rambam
[4] OC 694:1
[5] Shu”t Maharsham 2:74
[6] Megillah Chapter 1 Siman 777
[7] Shemos 25:2-3
[8] Biur Halacha 694 ויש ליתן
[9] Biur Halacha ibid. Although Aruch Hashulchan writes that in Russia one could give 3 half-Kopek coins even though they had a low value
[10] Tzitz Eliezer 13:72 quoting Maharsham
[11] Hilchos Shekalim 1:6
[12] Kaf hachaim 694:20
[13] ibid
[14] 694:2
[15] 694:4
[16] Shekalim 1:3
[17] Shemos 30:14
[18] Pirush Hamishnayos Shekalim
[19] See Aruch Hashulchan 694:8
[20] 686:4
[21] See Mishna Shekalim 1:3
[22] 694:3. This view is brought in Tehillah Ledovid 47:9
[23] Daas Torah, Shevet Halevi 7:183. This opinion is based on the Yerushalmi Shekalim 1:3. The Alter Rebbe rules in OC 47:10 that women are obligated to say the Korban Tomid each day as they are obligated to daven in place of the Korbanos. This seems to suggest that women did have a share in the Korbanos and likely participated in the Machatzis Hashekel.
[24] ibid
[25] Elya Rabbah, Minchas Elozor 30
[26] 21:4
[27] 694:22
[28] 694:8
[29] 694:2
[30] The Ba’er Haitev must be referring to a case where the money is given to the Chazzan on Purim itself, because otherwise one would not be Yotzai Matanos L’evyonim even if the money was given to the poor.
[31] 694:3
[32] 694:2. He also writes likewise in Yad Efraim.
[33] Mishna Berura accordingly quotes this Magen Avraham in his comment of Seif 2
[34] Minchas Elozor and Mishnas Sachir Siman 230 quoting the Or Zarua and Aruch Hashulchan
[35] Yechave Daas 1:86
[36] Brachos 8a
[37] Shmuel 1, 3:14
[38] Rosh Hashona 18a
[39] Megillah 3a
[40] Vayikra siman 455
[41] 6:6
[42] Yalkut Shimoni
[43] Pesachim 53b