出エジプト記 30:15

לכפר על נפשתיכם TO MAKE AN EXPIATION FOR YOUR SOULS — in order that you may not be liable to the plague in consequence of the census. Another explanation of לכפר על נפשתיכם is that it was really an atonement for their sins: because Scripture alludes here to three different heave offerings since it uses the expression תרומת ה׳ three times (twice in vv. 14 and 15, ‘תרומת ה, and once in vers 13, ‘תרומה לה). One mention is an allusion to the heave offering that was to be used for the making of the sockets, for he (Moses) counted them when they began to contribute towards the building of the Tabernacle, when each gave half a shekel, the total amounting to a hundred talents, as it is said, (Exodus 38:25) “and the silver of them that were numbered of the congregation was an hundred talents”, and of these the sockets were made, as it is stated, (Exodus 38:27) “And of the hundred talents of silver [were cast the sockets of the Sanctuary etc.]”. The second heave offering was also levied by way of census, for he numbered them again after the Tabernacle was erected; that is the census referred to in the beginning of the Book of Numbers: (Numbers 1:1) “[And the Lord spake unto Moses] … on the first day of the second month in the second year … [Take ye the sum of all the congregation of the children of Israel]”, and on that occasion, too, each of them gave half a shekel. These were employed in purchasing the communal sacrifices for each year. Rich and poor were made alike in regard to these half shekels; and it is with reference to this heave offering that Scripture uses here the expression לכפר על נפשתיכם, “to make expiation for your souls”, for sacrifices were brought in order to make atonement. The third heave offering was that offered for the building of the Tabernacle, as it is said, (Exodus 35:24) “Every one that did offer an offering of silver and brass…”. In this heave offering, however, they did not all participate alike, but each one brought whatever his heart prompted him to give (Talmud Yerushalmi Shekalim 1:1; cf. Rashi on Exodus 25:1).

The rich shall not give more, and the poor shall not give less than half a shekel, when they give the offering of the Lord, to make atonement for your souls.

הֶֽעָשִׁ֣יר לֹֽא־יַרְבֶּ֗ה וְהַדַּל֙ לֹ֣א יַמְעִ֔יט מִֽמַּחֲצִ֖ית הַשָּׁ֑קֶל לָתֵת֙ אֶת־תְּרוּמַ֣ת יְהֹוָ֔ה לְכַפֵּ֖ר עַל־נַפְשֹׁתֵיכֶֽם׃