Rabbi Mana said to Rabbi Ulla: The different collections of the chamber do not reflect the different times of the shekels' arrival, but rather the entire collection of shekels arrives at one time, by the first of Nisan, and in accordance with the opinion of Rabbi Ḥizkiya. And why then did the Sages say that the money is collected from the chamber on three occasions in the year? In order to publicize [pumbei] the matter, that everyone is obligated to donate half-shekels for the purchase of communal offerings.

§ Rabbi Yehuda bar Pazi said in the name of Rabbi Yehuda HaNasi: Can we read the following verses and not be afraid? On the one hand, when the Jewish people were asked to donate for the good purpose of the construction of the Tabernacle, the verse states: "And they came, both men and women, as many as were willinghearted, and brought…an offering of gold to the Lord" (Exodus 35:22). This indicates that only the generous among the people brought donations. On the other hand, when the Jews were asked to donate for the evil purpose of the Golden Calf, it states that not only the willinghearted but: "And all the people broke off the golden rings which were in their ears, and brought them unto Aaron" (Exodus 32:3). A similar idea is found with regard to the people's initiatives. When they initiated for good, at Sinai, it states: "And Moses brought forth the people out of the camp to meet God; and they stood at the nether part of the mount" (Exodus 19:17). This verse indicates that they did not venture forth on their own initiative, but only upon Moses' instruction. In contrast, when it is for evil, the people took the initiative, as the verse states with regard to sending the spies: "And you came near to me every one of you, and said: Let us send men before us, that they may search the land for us, and bring us back word of the way by which we must go up, and the cities unto which we shall come" (Deuteronomy 1:22). Another example: For good, with regard to the song at the Red Sea after the Israelites were rescued from the Egyptians, it is stated: "Then sang Moses and the children of Israel this song unto the Lord, and spoke, saying: I will sing unto the Lord, for He is highly exalted; the horse and his rider He has thrown into the sea" (Exodus 15:1). They did not start singing of their own accord, but merely followed Moses' lead. Yet for evil, after the spies delivered their report upon their return from Eretz Yisrael, the verse states: "And all the congregation lifted up their voice, and cried; and the people wept that night" (Numbers 14:1). Rabbi Ḥiyya bar Abba said: When he reproves the Jews, the prophet also notes their greater willingness to perform evil than good: "I said: Surely you will fear Me, you will receive correction; so her dwelling shall not be cut off, despite all that I have visited upon her; but they rose early and corrupted all their doings" (Zephaniah 3:7), which indicates that every act of corruption that the Jews would perform, they would perform it early in the day. In contrast, only the vigilant arise early to fulfill mitzvot. In reference to the previous statement that the Jews donated to both the Tabernacle and the Golden Calf, Rabbi Abba bar Aḥa said: You cannot discern the true nature of this people, as donations are requested for the Golden Calf and they give; and later, donations are requested for the Tabernacle, and they also give. In this regard, Rabbi Yosei bar Ḥanina taught this baraita. The verse states: "And you shall make an Ark cover of pure gold" (Exodus 25:17). Let the gold of the Ark cover come and atone for the gold of the Calf.

The Gemara returns to the issue of the collection of the shekels. Rabbi Ḥaggai said in the name of Rabban Shimon bar Naḥman: Three collections are stated in this passage (Exodus 25:1-3): The collection for the sockets, in which the beams of the Tabernacle building were placed; the collection of shekels for communal offerings; and the collection for the building of the Tabernacle. When the verse states: "Speak to the children of Israel, that they take for Me an offering" (Exodus 25:2), this is the collection of sockets. "Of every man whose heart makes him willing, you shall take My offering" (Exodus 25:2); this is the collection of shekels. "And this is the offering which you shall take from them" (Exodus 25:3); this is the collection of the Tabernacle. The Gemara elaborates: The collection of the Tabernacle goes to the Tabernacle, and whatever the authorities want to do with this money for the purpose of the Tabernacle they may do. The collection of shekels is for the communal offering; whatever they want to do with this money for the acquisition of the various communal offerings, they may do. Every Jewish male participates in this collection, in order that they all have an equal share in the communal offerings. As for the collection of the sockets, it is brought for the making of sockets. In this case the verse states: "The rich shall not give more, and the poor shall not give less" (Exodus 30:15). Every male from age twenty upward donated the fixed sum of a half-shekel, which was used for the making of the sockets. Rabbi Avun said: In this passage as well, three collections are stated: "Half a shekel for an offering to the Lord" (Exodus 30:13); "Shall give the offering of the Lord" (Exodus 30:14); "They give the offering of the Lord" (Exodus 30:15).

§ The mishna taught that on the fifteenth day of the month of Adar the Scroll of Esther is read in cities. The Gemara asks: But how can this be so? Didn't Rabbi Ḥelbo say citing Rav Huna citing Rav, in the name of Rabbi Ḥiyya the Great: All fulfill the obligation to read the Megilla on the fourteenth of Adar, which is the fixed time of its recitation. This ruling apparently includes even the inhabitants of walled cities. The Gemara answers: This statement does not come to establish the correct date for reciting the Megilla, but to teach you that all the other mitzvot that are practiced in a leap year in Second Adar are not practiced in First Adar. The Gemara relates: Rabbi Yosei and Rabbi Aḥa were sitting together. Rabbi Yosei said to Rabbi Aḥa: The statement that all fulfill their obligation on the fourteenth indeed means that all may read the Megilla on the fourteenth. Yet it is reasonable to say so only after the fact, i.e., if they neglected to do so on the fifteenth, the inhabitants of a walled city have fulfilled their obligation by reading on the fourteenth. However, the residents of walled cities may not read the Megilla on the fourteenth ab initio. Rabbi Aḥa raised an objection to Rabbi Yosei. But wasn't it taught in a baraita: In a place where they were accustomed to read the Megilla on two days, due to doubt over whether or not that city was surrounded by a wall in the days of Joshua (e.g., Tiberias; see Megilla 5b), they read it on two days? Yet you claim that even in a place where the Megilla must definitely be read on the fifteenth, if it was read on the fourteenth the residents are not obligated to read it again. Rabbi Yosei said to him: I too hold like that, i.e., that residents of a walled city should read the Megilla on the fifteenth, even when they had already read it on the fourteenth. Rabbi Yosei did not explain how Rabbi Ḥelbo's statement that all fulfill their obligation on the fourteenth fits with the baraita. Rabbi Mana said: And this is so; there is no contradiction from the baraita. If, after reciting the Megilla on the fourteenth of Adar, one wants to read it again on the fifteenth, perhaps we do not listen to him, i.e., allow him? If you say so, you have turned out to have directly uprooted the proper time for the recitation of the Megilla in walled cities, which is the fifteenth of Adar. Therefore, it is appropriate for one who has already read on the fourteenth to read again on the fifteenth.

It was taught in a baraita that Rabban Shimon ben Gamliel says: All the mitzvot that are practiced in Second Adar are not practiced in the First Adar, apart from the prohibitions against eulogy and fasting on Purim, which apply equally in both this month and that one. It is prohibited to give a eulogy or to fast on the fourteenth and fifteenth of First Adar. Rabbi Ba said, citing Rabbi Yirmeya in the name of Rav, and similarly, Rabbi Simon said in the name of Rabbi Yehoshua ben Levi: The halakha is in accordance with the opinion of Rabban Shimon ben Gamliel. Rav Huna the Great from Tzippori said: Rabbi Ḥanina instituted the custom in Tzippori in accordance with this opinion of Rabban Shimon ben Gamliel. The Gemara infers: Rav Huna did not say that according to Rabbi Ḥanina the halakha is in accordance with the opinion of Rabban Shimon ben Gamliel, i.e., as a definitive ruling; rather, he meant that Rabbi Ḥanina merely instituted the custom in practice, even though it is not the definitive halakha.

However, with regard to the issue of dating legal documents, the following practice is followed. One writes First Adar, and in Second Adar, simply Adar. Rabbi Yosei says: In First Adar