That is that He commanded us to give over a half shekel-coin each year. And that is His, may He be blessed, saying, "and a man shall give a ransom for his soul to the Lord" (Exodus 30:12), and His saying, "This shall they give, every one that passes among them that are numbered, etc." (Exodus 30:13). And the regulations of this commandment have already been explained in Tractate Shekalim; and it is explained there that this commandment is only practiced in the presence of the Temple. (See Parashat Ki Tissa; Mishneh Torah, Sheqel Dues 1.)