(Mishnah): Even though Chazal said that one does not take collateral for women, slaves and minors, but if they contributed the half shekel, we accept it. If a gentile or Kusi gave the half shekel, we do not accept it. We also do not accept from them pairs of bird for a Zav, a Zava or a woman who gave birth, nor Chatas or Asham offerings.

The rule is that anything that can be brought as a vow or a volunteer offering, we accept it from gentiles and Kusim. Anything that cannot be brought as a vow or a volunteer offering, we do not accept it from them. It is also said in the Pasuk in Ezra (4:3), where it says, "You have nothing to do with us to build a house for Hash-m", when the Kusim wished to give towards the second Beis HaMikdash.

The following people are obligated to give a Kalbon (a small sum that was added to the half shekel) - Leviim, Yisraelim, Geirim and freed slaves; but not Kohanim, women, slaves and minors.

One who gave the half shekel on behalf of a Kohen, a woman, a slave or a minor is exempt from giving the Kalbon but if a person paid for himself and for another (i.e. a whole shekel for both of them), he is obligated in the Kalbon. R. Meir says that he must pay two Kalbonos. One who gives a Selah (a whole Shekel) and took back a (half) Shekel, he must pay two Kalbonos.

If one gave for a poor person, a neighbor, pr a resident of his city, he is exempt from Kalbon, but if he loaned them the half shekel, they must return it.

Brothers and partners who are obligated in the Kalbon are exempt from tithing Maaseh Behemah. How much is a Kalbon? R. Meir said a Ma'ah of silver. Chachamim said it is half a Ma'ah.

(Gemara) Question: (Even though they said {that one does not take collateral from women etc.}) - but one may not claim from them the money. But here we said that one does claim the money?

Answer: There are two types of minors here, one brought two (pubic) hairs (and although he is less than 20 years old, we still claim from him); and the other did not.

The Mishnah said that the half shekel is not accepted from a gentile or a Kusi. R. Ba explained that this law and the law that they may not bring other types of voluntary Korbanos is according to the opinion that a Kusi is like a gentile. There was actually a dispute about this - Rebbi said that a Kusi is like a gentile and Rabban Shimon ben Gamliel said that in all matters, he is like a Yisrael.

(R. Elazar): The Mishnah refers to gentiles, but not to Kusim.

Support (Beraisa): The pasuk says (Vayikra 1:2), "A man" - that includes converts; "from amongst you" - that excludes Mumars (those who have left the religion). (And since Kusim are considered converts, they bring obligatory sacrifices.)

Question: It seems that our Mishnah disagrees with R. Elazar - 'We do not accept from them pairs of birds for a Zav, a Zava or a woman who gave birth, nor Chatas or Asham offerings'. Do gentiles bring pair of birds for Zavs or Zavos?

Rather, the Reisha (concerning the half shekel) applies to gentiles and the Seifa (concerning obligatory Korbanos) refers to Kusim. And this is actually the case.

(R. Yochanan): Originally, (when they were building the Beis HaMikdash), neither a specific item nor a non-specific item was accepted from the Kusim. Later, once they completed its building, a non-specific item was accepted from them but not a specific item.

(R. Shimon ben Lakish): Both originally and later, neither a specific item nor a non-specific item was accepted from them.

(Beraisa) Question against R. Yochanan: We do not accept from them Hekdesh or a gift to the Bedek HaBayis (the upkeep of the Temple)?

Answer: That is referring to both originally and later, but only to a non-specific item.

(Beraisa) Question against R. Shimon ben Lakish: All agree that they may vow and be the subject of a vow (which shows that we accept pledges from gentiles)...?

Answer: That Beraisa is referring to an Olah offering (which all agree that a gentile may bring).

Question: We understand that a gentile may make a vow to bring an Olah, but to be the subject of a vow (if it is not referring to his value, how could it be referring to a Jew imposing an obligation on a gentile to bring a Korban Olah)?

Answer: It is when a Jew said, 'An Olah (obligation) should be upon me'; and the gentile heard and said, 'Whatever he said should be upon me'.

Question: (If the Mishnah is referring to an Olah) does the gentile not bring the libations with it and the extra money for libations goes towards acquiring the Temple's vessels? Is that not a specific item?

Answer (R. Yosi bei R. Bun): Did not we learn that (according to R. Meir) gentiles can be valued and may valuate a fixed sum for the Beis HaMikdash? And does that not go towards the upkeep of the Temple (and the gentile might ultimately give a specific item)?

Clarification: When a gentile pledges money to the Beis HaMIkdash, he intends it for Heaven (meaning in general rather than for any specific use) and such a pledge automatically comes into use for the upkeep of the Temple. So too here, he intended it for Heaven and it automatically comes into use for the vessels of the Temple.

Question: What does R. Shimon ben Lakish do with this?

Answer: He explains that the construction of the Temple was only for Jews and not for Kusim, as the pasuk says (Ezra 4:3), "You have nothing to do with us in building the House of Hash-m".

(Rav Chizkiyah citing R. Simon): According to our conclusion that we cannot accept donations from gentiles to build the Beis HaMikdash, donations towards building the aqueduct (that brought water to Yerushalayim) and the walls of the city and its towers should also not be accepted from them, as the pasuk says (Nechemya 2:20), "You have no share (in Yerushalayim)".

The Mishnah (1(d)) taught a dispute in the following case - If a person paid for himself and for another (i.e. a whole shekel for both of them), he is obligated in the Kalbon. R. Meir says that he must pay two Kalbonos. The Gemara then says that the Mishnah fits with R. Meir's view that just as the obligation to give the half shekel is from the Torah, so too the obligation to give the Kalbon is from the Torah. R. Meir reasons that if a person gave a whole shekel, half for himself and half for another, he is obligated to give a Kalbon (for each half).

(R. Meir): HaKadosh Baruch Hu took out a fiery image of a coin from underneath His throne of glory and showed it to Moshe and said, 'This they shall give', meaning 'Like this, they shall give'. (Therefore, because not all half shekel coins would be the same size as that of Moshe Rabbeinu and to compensate for impurities, they required adding a Kalbon in order to ensure that each person would be giving the correct value.)

The Mishnah taught that if one gives a Selah (a whole Shekel) and took back a (half) Shekel, he must pay two Kalbonos.

(R. Elazar): It follows specifically the opinion of R. Meir, as seen in the Beraisa, who said that both for giving a whole shekel and for receiving back a Selah (i.e. a half shekel change), a person must pay a Kalbon for each.

(Rav): All agree that he gives one Kalbon for the whole Shekel he gave and one Kalbon for the Sela (half-shekel) that he received. R. Meir adds a third Kalbon, which is from the Torah to make up the required weight. So according to Rav, there are three Kalbonos.

R. Yirmiyah citing R. Shmuel bar Rav Yitzchak citing Rav also taught that there are three Kalbonos.

When the Mishnah taught (earlier 1(f)) that brothers and partners who are obligated in the Kalbon are exempt from tithing Maaseh Behemah; it is referring to when they divided the property and then became partners.

And when it taught that if they are obligated in Maaseh Behemah, they are exempt from Kalbon; it was referring to when they did not divide.

(R. Elazar): Only when they divided kids for goats and goats for kids. (After they inherited from their father, one brother took all of the goats and one took all of the kids.)

But if they divided kids for kids and goats for goats, each is considered his portion from the beginning.

(R. Yochanan): Even if they divided kids for kids and goats for goats, they are considered buyers and they are exempt from Maaser. This is as we find in a Mishnah - that which is bought or given as a gift is exempt from Maaser Behemah.