On the 15th of this [of month Adar] - the officials of the court go out and repair the roads and streets that have been hollowed during the rainy season, [this happens] a time before the holiday, just before the pilgrims, so that these will be ready for the three pilgrims.

On the 15th of this [month] the officials of the court go and dig wells, cisterns, caves, and fix the basins and aqueducts of water. Any pool of water that has 40 sea [water] in it is suitable for making an [ritual] immersion bath. But in every pool of water in which there aren't 40 seas [water], one must lead a water channel and fill it up to 40 Sea, so that it becomes suitable for making a [ritual] immersion bath

On the 15th of this [month] the officials of the court go out and declare the mixed crops as ownerless, For what the court has declared as ownerless is considered ownerless and is exempt from the tithes. If [a] man found mixed crops in a vineyard, it is lawful as "robbery" and free from tithes; but is in the field it is forbidden as "robbery" and he is obliged to pay tithes.

On the 15th of this [month] the officials of the court go and mark the place of uncleanness lest the people stumble.

One marks neither a clod of earth nor a fence, but [only] a [solid] stone. On does not set the marking in a place of uncleanness but in a place of purity, and whoever tents it is unclean. If he had found one marked stone, although one it is not done so, whoever tents [the place] between them is unclean, but above them - he is clean. One does not mark for [a piece of] flesh from a dead man, nor for a bone from a dead man, for they do not defile because of tent [impurity]; rather one marks only for the vertebral column and the skull, because they defile because of tent [impurity].

From the time they sat in the temple, they began to pawn. The Israelites were impounded for their shekels, with, of them the congregational sacrifices would be offered from. A parable[: What is this like?] for one who developed an ulcer on his leg; and a doctor tied him up and made an incision on his leg to heal it. So also said the Holy One, blessed be He: The Israelites shall be taken in pledge because of their shekels, those congregational sacrifices may be offered by them, for congregational sacrifices bring atonement and reconciliation between the Israelites and their Father who is in heaven. And likewise, we find in the offering of the Shekels that the Israelites paid in the desert, for it says: "And you shall taketh money of atonement from the children of Israel", etc.

It is lawful to buy congregational sacrifices from Gentiles for money. And one may accept from burnt offerings and peace offerings, poultry, and grain offerings, wood, frankincense and salt [These are] words of R. Akiba. R. Jose the Galilean said to him: Even if you spend all day in interpreting the scripture [you will not find any proof of it]; one accepts only burnt offerings and peace offerings from them, but one does not accept a voluntary donation for the dedication of the temple repair fund; but if they have [already] consecrated it, their consecration is [valid] consecration.

Guardians who have paid the shekel for infants - they are obliged to pay an agio. Whoever pays a shekel [piece] is obliged to pay an agio. [These are] words of R. Me'ir; but the sages say: Whoever pays a shekel [piece] is free of paying an agio. Whoever pays two denarii [as a shekel tax] is liable to an agio, Whoever has given a sela to [recieve as surplus] a shekel is liable to 2 agios, [These are] words of R. Me'ir; but the sages say: just one agio. How much is [the] agio? [Answer] A Silber-Ma'a, [this is] the 24th part of a Sela [these are the] words of R. Me'ir; but the [other] sages say: Half a Ma'a of four Issar. What happened to these agios? They came to the Shekel [These are the] words of R Me'ir. R El'azar says: [They were considered] a voluntary donation. R Shimon Schezori says: [They were used for the] gold plates for cladding of the temple. Ben Azzai says: The money changers took them as their wages.

If he set aside [a particular coin for] his shekels [tax] and it was lost, he then set aside another in its place, but had not yet offered it when the first one was found, so both count as shekels [tax]; the first goes to the new, and the second goes to the old.

If [one] has set aside [a certain coin for] his shekel [tax] and spent it, he has committed embezzlement. If he spends [the coin for] another's shekel [tax], then he has committed embezzlement. If he bought for it the two doves of the male sufferers from gonorrhea, the two doves of female sufferers from flux, or the two doves of women who have recently given birth, his sin offering or his Passover offering or his reparation sacrifice, or [one pays the shekel [tax] which he [takes] from the temple property, because he bought [something] for it, embezzlement has been committed, [These are] words R. Shimon; but the sages say: He has not committed embezzlement until the blood has been sprinkled.

One may not bring grain offerings, libations, a grain offering of thanksgiving, and bread of thanksgiving, from Tevel, or from the heave, and from the first tithe whose heave was not yet taken, and from the second tithe things sanctified that have not yet been redeemed, from things mixed, from new produce, and from seven-year fruit. But if [they] have been offered, they are not considered holy and it need not be said [that they are not to be offered] from orlah and mixed seed [kilayim] from a vineyard.

The surplus of wine [is to be] used for wine, the surplus of oil for oil, the surplus of salt for salt, the surplus of wood for wood, the surplus of incense for incense, the surplus of [frankincense] husks for [frankincense] husks, the surplus of lepers for lepers, and the surplus of Nazireans for Nazireans; if he said: "This is for this one Nazirean" or: "For this leper" then their surplus is a donation. The surplus of poor [is to be] for the poor, the surplus of captives for captives; but if he has said: "For this poor man" or: "For this prisoner", then their surplus belongs to him. The surplus of the dead [is to be] used for the dead; a dead man's surplus is for his heirs. R.Me'ir says: The surplus of a dead man is to be put aside until Elijah comes. R. Natan says [Of] a dead man's surplus, a memorial is built on his grave, or perfumes his bier. One must not spend [money collected for a certain] article of clothing on another article of clothing, and one may not ransom a prisoner in place of another prisoner, however, one may not offend the stewards regarding this matter.