(א) לכפר על נפשתיכם. שֶׁלֹא תִנָּגְפוּ עַל יְדֵי מִנְיָן; דָּ"אַ לְכַפֵּר עַל נַפְשׁוֹתֵיכֶם, לְפִי שֶׁרָמַז לָהֶם כָּאן ג' תְּרוּמוֹת – שֶׁנִּכְתַּב כָּאן תְּרוּמַת ה' שָׁלֹשׁ פְּעָמִים, אַחַת תְּרוּמַת אֲדָנִים שֶׁמְּנָאָן כְּשֶׁהִתְחִילוּ בְנִדְבַת הַמִּשְׁכָּן, שֶׁנָּתְנוּ כָּל אֶחָד וְאֶחָד מַחֲצִית הַשֶּׁקֶל, וְעָלָה לִמְאַת הַכִּכָּר, שֶׁנֶּאֱמַר וְכֶסֶף פְּקוּדֵי הָעֵדָה מְאַת כִּכָּר (שמות ל"ח), וּמֵהֶם נַעֲשׂוּ הָאֲדָנִים שֶׁנֶּאֱמַר וַיְהִי מְאַת כִּכַּר הַכֶּסֶף וְגוֹ' (שם); וְהַשֵּׁנִית אַף הִיא עַל יְדֵי מִנְיָן, שֶׁמְּנָאָן מִשֶּׁהוּקַם הַמִּשְׁכָּן, הוּא הַמִּנְיָן הָאָמוּר בִּתְחִלַּת חֻמַּשׁ הַפְּקוּדִים בְּאֶחָד לַחֹדֶשׁ הַשֵּׁנִי בַּשָּׁנָה הַשֵּׁנִית (במדבר א'), וְנָתְנוּ כָּל אֶחָד מַחֲצִית הַשֶּׁקֶל, וְהֵן לִקְנוֹת מֵהֶן קָרְבְּנוֹת צִבּוּר שֶׁל כָּל שָׁנָה וְשָׁנָה, וְהֻשְׁווּ בָהֶם עֲנִיִּים וַעֲשִׁירִים, וְעַל אוֹתָהּ תְּרוּמָה נֶאֱמַר לְכַפֵּר עַל נַפְשׁוֹתֵיכֶם, שֶׁהַקָּרְבָּנוֹת לְכַפָּרָה הֵם בָּאִים; וְהַשְּׁלִישִׁית הִיא תְרוּמַת הַמִּשְׁכָּן כְּמוֹ שֶׁנֶּאֱמַר כָּל מֵרִים תְּרוּמַת כֶּסֶף וּנְחֹשֶׁת (שמות ל"ה), וְלֹא הָיְתָה יַד כֻּלָּם שָׁוָה בָהּ אֶלָּא אִישׁ מַה שֶּׁנְּדָבוֹ לִבּוֹ: (א) ונתת אתו על עבדת אהל מועד. לָמַדְתָּ שֶׁנִּצְטַוּוּ לִמְנוֹתָם בִּתְחִלַּת נִדְבַת הַמִּשְׁכָּן, אַחַר מַעֲשֵׂה הָעֵגֶל, מִפְּנֵי שֶׁנִּכְנַס בָּהֶם מַגֵּפָה, כְּמוֹ שֶׁנֶּאֱמַר וַיִּגֹּף ה' אֶת הָעָם; מָשָׁל לְצֹאן הַחֲבִיבָה עַל בְּעָלֶיהָ שֶׁנָּפַל בָּהּ דֶּבֶר וּמִשֶּׁפָּסַק אָמַר לוֹ לָרוֹעֶה בְּבַקָּשָׁה מִמְּךָ מְנֵה אֶת צֹאנִי וְדַע כַּמָּה נוֹתְרוּ בָהֶם, לְהוֹדִיעַ שֶׁהִיא חֲבִיבָה עָלָיו; וְאִי אֶפְשָׁר לוֹמַר שֶׁהַמִּנְיָן הַזֶּה הוּא הָאָמוּר בְּחֻמַּשׁ הַפְּקוּדִים, שֶׁהֲרֵי נֶאֱמַר בּוֹ בְּאֶחָד לַחֹדֶשׁ הַשֵּׁנִי וְהַמִּשְׁכָּן הוּקַם בְּאֶחָד לַחֹדֶשׁ הָרִאשׁוֹן, שֶׁנֶּאֱמַר בְּיוֹם הַחֹדֶשׁ הָרִאשׁוֹן בְּאֶחָד לַחֹדֶשׁ תָּקִים וְגוֹ' (שמות מ'), וּמֵהַמִּנְיָן הַזֶּה נַעֲשׂוּ הָאֲדָנִים – מִשְּׁקָלִים שֶׁלּוֹ – שֶׁנֶּאֱמַר וַיְהִי מְאַת כִּכַּר הַכֶּסֶף לָצֶקֶת וְגוֹ' (שם ל"ח), הָא לָמַדְתָּ שְׁתַּיִם הָיוּ, אֶחָד בִּתְחִלַּת נִדְבָתָן אַחַר יוֹם הַכִּפּוּרִים בְּשָׁנָה רִאשׁוֹנָה, וְאַחַת בְּשָׁנָה שְׁנִיָּה בְּאִיָּר מִשֶּׁהוּקַם הַמִּשְׁכָּן. וְאִם תֹּאמַר וְכִי אֶפְשָׁר שֶׁבִּשְׁנֵיהֶם הָיוּ יִשְׂרָאֵל שָׁוִים – ו' מֵאוֹת אֶלֶף וְג' אֲלָפִים וַחֲמֵשׁ מֵאוֹת וַחֲמִשִּׁים – שֶׁהֲרֵי בְכֶסֶף פְּקוּדֵי הָעֵדָה נֶאֱמַר כֵּן, וּבְחֻמַּשׁ הַפְּקוּדִים אַף בּוֹ נֶאֱמַר כֵּן וַיִּהְיוּ כָּל הַפְּקוּדִים שֵׁשׁ מֵאוֹת אֶלֶף וּשְׁלֹשֶׁת אֲלָפִים וַחֲמֵשׁ מֵאוֹת וַחֲמִשִּׁים (במדבר א'), וַהֲלֹא בִשְׁתֵּי שָׁנִים הָיוּ, וְאִ"אֶ שֶׁלֹא הָיוּ בִשְׁעַת מִנְיָן הָרִאשׁוֹן בְּנֵי י"ט שָׁנָה שֶׁלֹּא נִמְנוּ וּבַשְּׁנִיָּה נַעֲשׂוּ בְּנֵי כ'! תְּשׁוּבָה לַדָּבָר: אֵצֶל שְׁנוֹת הָאֲנָשִׁים בְּשָׁנָה אַחַת נִמְנוּ, אֲבָל לְמִנְיַן יְצִיאַת מִצְרַיִם הָיוּ שְׁתֵּי שָׁנִים, לְפִי שֶׁלִּיצִיאַת מִצְרַיִם מוֹנִין מִנִּיסָן, כְּמוֹ שֶׁשָּׁנִינוּ בְמַסֶּ' רֹאשׁ הַשָּׁנָה (דף ב'), וְנִבְנָה הַמִּשְׁכָּן בָּרִאשׁוֹנָה וְהוּקַם בַּשְּׁנִיָּה, שֶׁנִּתְחַדְּשָׁה שָׁנָה בְּאֶחָד בְּנִיסָן, אֲבָל שְׁנוֹת הָאֲנָשִׁים מְנוּיִין לְמִנְיַן שְׁנוֹת עוֹלָם, הַמַּתְחִילִין מִתִּשְׁרֵי, נִמְצְאוּ שְׁנֵי הַמִּנְיָנִים בְּשָׁנָה אַחַת – הַמִּנְיָן הָרִאשׁוֹן הָיָה בְּתִשְׁרֵי לְאַחַר יֹ"הַכִּ שֶׁנִּתְרַצָּה הַמָּקוֹם לְיִשְׂרָאֵל לִסְלֹחַ לָהֶם וְנִצְטַוּוּ עַל הַמִּשְׁכָּן, וְהַשֵּׁנִי בְּאֶחָד בְּאִיָּר: (ב) על עבדת אהל מועד. הֵן הָאֲדָנִים שֶׁנַּעֲשׂוּ בוֹ:

(1) 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). (1) ונתת אתו על עבדת אהל מועד AND THOU SHALT GIVE IT FOR THE SERVICE OF THE APPOINTED TENT — From this statement you may learn that he (Moses) was commanded to take their census when they began to contribute towards the building of the Tabernacle, after the incident of the golden calf, because the pestilence had befallen them, as it is said, (Exodus 32:35) “and the Lord plagued the people”. A parable: To what may this be compared? To a flock that is dear to its owner upon which there fell pestilence. As soon as it ceased he said to the shepherd, “I beg of you, count my sheep and ascertain how many of them are left”. He did this to show that it (the flock) was dear to him (Midrash Tanchuma, Ki Tisa 9). — It is, however, impossible to say that the census mentioned here is identical with that spoken of in the Book of Numbers (1:1), for there (in Numbers 1:1) Scripture states, “[And God spake to Moses …] on the first day of the second month … [Take ye the sum of all the congregation of the children of Israel etc.]”, whilst the Tabernacle was set up on the first day of the first month as it is said, (Exodus 40:2) “On the first day of the first month shalt thou set up [the Tabernacle etc.]”, and from this census (that mentioned in this paragraph) — from the shekels obtained by it — the sockets used for its boards were made, for it is said, (Exodus 38:27) and of the hundred talents of silver were cast [the sockets of the sanctuary]”. Consequently you learn from this that two censuses were taken, viz., one at the beginning of their contributing towards the Tabernacle, after the Day of Atonement (when Moses first commanded the people to engage in the construction of the Tabernacle; see Rashi on Exodus 33:11, last sentence), in the first year, and the other in the second year, in Iyar, after the Tabernacle had already been set up. If you ask, however: is it at all possible that on both of these occasions the number of the Israelites was exactly the same, viz., 603,550, for in the account of how the silver of those that were numbered of the congregation was used (Exodus 38:27) it is so stated, and in the Book of Numbers (1:46) exactly the same is stated, “Even all they that were numbered were six hundred thousand and three thousand and five hundred and fifty”; were not these censuses taken in two different years, and surely it is impossible that there were not at the time of the first census people nineteen years old who accordingly were not counted and who became twenty years old in the second year when the second census was taken and this must have added to the total?! The reply to this question is: As far as the years of men’s ages are concerned they were counted in the same year, but reckoning from the time of the exodus from Egypt they were two different years in which the censuses were held. For when we speak of a period beginning with the exodus from Egypt, which took place in Nisan, we calculate from Nisan, as we have learned in Treatise Rosh Hashanah 2b. Consequently the Tabernacle was being built in the first year and was erected in the second year, because a new year began on the first of Nisan following the exodus. The years of people’s ages, however, were counted according to the era of the creation of the world which begins with Tishri, consequently from this point of view both censuses took place in the same year: the first in Tishri after the Day of Atonement when the Omnipresent became reconciled with Israel to grant them His pardon and when they received the command regarding the construction of the Tabernacle, and the second on the first of Iyar, so that those who were only 19 years old after the Day of Atonement when the first census was taken, were not yet regarded as twenty in Iyar when the second census was held even though they were born between Tishri and Iyar. (2) על עבדת אהל מועד FOR THE SERVICE OF THE APPOINTED TENT — i. e. for the sockets that were made of it (the expiation money).

(ג) וְזֹאת֙ הַתְּרוּמָ֔ה אֲשֶׁ֥ר תִּקְח֖וּ מֵאִתָּ֑ם זָהָ֥ב וָכֶ֖סֶף וּנְחֹֽשֶׁת׃ (ד) וּתְכֵ֧לֶת וְאַרְגָּמָ֛ן וְתוֹלַ֥עַת שָׁנִ֖י וְשֵׁ֥שׁ וְעִזִּֽים׃ (ה) וְעֹרֹ֨ת אֵילִ֧ם מְאׇדָּמִ֛ים וְעֹרֹ֥ת תְּחָשִׁ֖ים וַעֲצֵ֥י שִׁטִּֽים׃ (ו) שֶׁ֖מֶן לַמָּאֹ֑ר בְּשָׂמִים֙ לְשֶׁ֣מֶן הַמִּשְׁחָ֔ה וְלִקְטֹ֖רֶת הַסַּמִּֽים׃ (ז) אַבְנֵי־שֹׁ֕הַם וְאַבְנֵ֖י מִלֻּאִ֑ים לָאֵפֹ֖ד וְלַחֹֽשֶׁן׃
(3) And these are the gifts that you shall accept from them: gold, silver, and copper; (4) blue, purple, and crimson yarns, fine linen, goats’ hair; (5) tanned ram skins, dolphin skins, and acacia wood; (6) oil for lighting, spices for the anointing oil and for the aromatic incense; (7) lapis lazuli and other stones for setting, for the ephod and for the breastpiece.
(א) זה יתנו. הֶרְאָה לוֹ כְּמִין מַטְבֵּעַ שֶׁל אֵשׁ וּמִשְׁקָלָהּ מַחֲצִית הַשֶּׁקֶל וְאוֹמֵר לוֹ כָּזֶה יִתְּנוּ (תלמוד ירושלמי שק' א'): (ב) העבר על הפקדים. דֶּרֶךְ הַמּוֹנִין מַעֲבִירִין אֶת הַנִּמְנִין זֶה אַחַר זֶה, וְכֵן כֹּל אֲשֶׁר יַעֲבֹר תַּחַת הַשָּׁבֶט (ויקרא כ"ז), וְכֵן תַּעֲבֹרְנָה הַצֹּאן עַל יְדֵי מוֹנֶה (ירמיהו ל"ג): (ג) מחצית השקל בשקל הקדש. בְּמִשְׁקַל הַשֶּׁקֶל שֶׁקָּצַבְתִּי לְךָ לִשְׁקֹל בּוֹ שִׁקְלֵי הַקֹּדֶשׁ, כְּגוֹן שְׁקָלִים הָאֲמוּרִין בְּפָרָשַׁת עֲרָכִין וּשְׂדֵה אֲחֻזָּה: (ד) עשרים גרה השקל. עַכְשָׁו פֵּרֵשׁ לְךָ כַּמָּה הוּא: (ה) גרה. לְשׁוֹן מָעָה; וְכֵן בִּשְׁמְוּאֵל (א' ב'), יָבוֹא לְהִשְׁתַּחֲוֹת לוֹ לַאֲגוֹרַת כֶּסֶף וְכִכַּר לָחֶם: (ו) עשרים גרה השקל. שֶׁהַשֶּׁקֶל הַשָּׁלֵם אַרְבָּעָה זוּזִים, וְהַזּוּז מִתְּחִלָּתוֹ חָמֵשׁ מָעוֹת, אֶלָּא בָאוּ וְהוֹסִיפוּ עָלָיו שְׁתוּת וְהֶעֱלוּהוּ לְשֵׁשׁ מָעָה כֶסֶף, וּמַחֲצִית הַשֶּׁקֶל הַזֶּה שֶׁאָמַרְתִּי לְךָ יִתְּנוּ תְּרוּמָה לַה' (בכורות ה'):
(1) זה יתנו THIS SHALL THEY GIVE — He (God) showed him (Moses) a kind of fiery coin the weight of which was half a shekel and said to him, “Like this shall they give” (Midrash Tanchuma, Ki Tisa 9). (2) העבר על הפקדים [EVERY ONE] THAT PASSETH AMONG THEM THAT ARE MUSTERED — Scripture uses the expression כל העבר על הפקדים instead of merely saying כל הפקדים because it is the practice of those who count animate beings to make these pass before them one after the other, counting them as they pass. Similar are: (Leviticus 27:32) “whatever passeth (יעבר) under the rod”; (Jeremiah 33:13) “the flock shall pass again (תעברנה) under the hands of him that counteth them”. (3) מחצית השקל בשקל הקדש THE HALF OF A SHEKEL AFTER THE SHEKEL OF HOLINESS – i. e. after the weight of the shekel which I have appointed for you as the standard by which to weigh the shekels used for sacred purposes, as, for instance, those shekels mentioned in the section dealing with estimating things dedicated to the Sanctuary and with “fields of possession” so dedicated (Leviticus ch. 27). (4) עשרים גרה השקל A SHEKEL IS TWENTY GERAHS — Having stated that it must be a holy shekel it now tells you exactly how much it is. (5) גרה in Hebrew denotes what is called a מעה, a coin of small value, in Aramaic. And in this sense we find it in the book of Samuel (I Samuel 2:36) “[every one that is left] shall come and crouch to him for a piece of (אגורת) silver and a morsel of bread” which the Targum renders by למעה דכסף.‎ (6) עשרים גרה השקל A SHEKEL IS TWENTY GERAHS — For a full shekel is four zuz and a zuz was originally five meahs (consequently a shekel was twenty meahs or gerahs); only that they increased it (the zuz) by one sixth and so raised its value to six meahs of silver. Now THE HALF OF THIS (the original) SHEKEL of which I have spoken to you SHALL THEY GIVE AS A HEAVE OFFERING TO THE LORD.
(לה) וּבְנֵי־יִשְׂרָאֵ֥ל עָשׂ֖וּ כִּדְבַ֣ר מֹשֶׁ֑ה וַֽיִּשְׁאֲלוּ֙ מִמִּצְרַ֔יִם כְּלֵי־כֶ֛סֶף וּכְלֵ֥י זָהָ֖ב וּשְׂמָלֹֽת׃ (לו) וַֽיהֹוָ֞ה נָתַ֨ן אֶת־חֵ֥ן הָעָ֛ם בְּעֵינֵ֥י מִצְרַ֖יִם וַיַּשְׁאִל֑וּם וַֽיְנַצְּל֖וּ אֶת־מִצְרָֽיִם׃ {פ}
(35) The Israelites had done Moses’ bidding and borrowed from the Egyptians objects of silver and gold, and clothing. (36) And the LORD had disposed the Egyptians favorably toward the people, and they let them have their request; thus they stripped the Egyptians.
(א) וַיַּ֣רְא הָעָ֔ם כִּֽי־בֹשֵׁ֥שׁ מֹשֶׁ֖ה לָרֶ֣דֶת מִן־הָהָ֑ר וַיִּקָּהֵ֨ל הָעָ֜ם עַֽל־אַהֲרֹ֗ן וַיֹּאמְר֤וּ אֵלָיו֙ ק֣וּם ׀ עֲשֵׂה־לָ֣נוּ אֱלֹהִ֗ים אֲשֶׁ֤ר יֵֽלְכוּ֙ לְפָנֵ֔ינוּ כִּי־זֶ֣ה ׀ מֹשֶׁ֣ה הָאִ֗ישׁ אֲשֶׁ֤ר הֶֽעֱלָ֙נוּ֙ מֵאֶ֣רֶץ מִצְרַ֔יִם לֹ֥א יָדַ֖עְנוּ מֶה־הָ֥יָה לֽוֹ׃
(1) When the people saw that Moses was so long in coming down from the mountain, the people gathered against Aaron and said to him, “Come, make us a god who shall go before us, for that man Moses, who brought us from the land of Egypt—we do not know what has happened to him.”
(א) וישכימו. הַשָּׂטָן זֵרְזָם, כְּדֵי שֶׁיֶּחֶטְאוּ: (ב) לצחק. יֵשׁ בְּמַשְׁמַע הַזֶּה גִּלּוּי עֲרָיוֹת, כְּמוֹ שֶׁנֶּ' לְצַחֶק בִּי (בראשית ל"ט), וּשְׁפִיכוּת דָּמִים, כְּמוֹ שֶׁנֶּ' יָקוּמוּ נָא הַנְּעָרִים וִישַׂחֲקוּ לְפָנֵינוּ (שמואל ב ב'), אַף כָּן נֶהֱרַג חוּר (שמות רבה):
(1) וישכימו AND THEY ROSE UP EARLY [IN THE MORNING] — Satan made them zealous in order that they might sin, for later on in the forenoon Moses actually came down from the mountain. (2) לצחק TO PLAY — There is implied in this term besides idolatry also sexual immorality, — as we find the word used in, (Genesis 39:17) “to mock (לצחק) me” where unchastity is meant as is evident from the context — and blood-shed, as it is said, (II Samuel 2:14) “Let the young men arise and play (וישחקו) before me; [and they caught every one his fellow by the head and thrust his sword in his fellows side]”— here, too, Hur was assassinated (Midrash Tanchuma 3:9:20).