Parashat Shekalim, taken from Shemot 30 (11-16) is read on the Shabbat before Rosh Hodesh Adar (or on Rosh Hodesh itself, in the event that it falls out on Shabbat), after the regular weekly parasha. There is a special haftara as well, centering around Chapter 12 (beginning in chapter 11 in Sepharadi communities) in the book of II Kings.
Parashat Shekalim focuses on the instruction to collect a half-shekel as “atonement” money for each person among Bnei Yisrael while conducting a census – “lest there be a plague.” Everyone is to pay the same amount, whether rich or poor (Shemot 30, 11-16).
The concept of an egalitarian approach to Temple donations is examined in this article by Rav Moshe Lichtenstein.
More on contributions to the Mishkan appears in this article by Rabbi Elhanan Samet.
The atonement money -the half-shekel - is to go to the service of the Tent of Meeting (Ohel Moed) and serve as a remembrance before God.
Rabbi Yehuda Rock writes about the meaning of atonement in Tanakh here.
What is the atonement for?
There are multiple instances where God commands Moshe to take a census in Shemot and Bemidbar. During the reign of David, there was a severe plague after David conducted an unsanctioned census (II Samuel 24). Is there something about counting that is dangerous?
Rabbi Alex Israel reflects on counting in the Torah, specifically the census-taking in the desert.
Rabbi Elhanan Samet explores the strange results and the relationships among the multiple censuses taken in the desert.
Rabbi Yaakov Medan examines the connection between the half-shekel, David’s census and plague, and Haman’s decree of destruction of the Jewish People, and relates to the idea of the half-shekel as a remembrance before God.
Rabbi Amnon Bazak considers why it was a sin for David to conduct a census.
Alternatively, is the threat of the plague related to something regarding the accounting of each individual, each with their sins and foibles? What if they don’t measure up? Is there an inherent danger in the “extra” attention? When Eliyahu is fed and sustained by a woman whose son then becomes deathly ill (before being saved), she blames Eliyahu for coming and thereby bringing attention to her sins (I Kings 17, 16-18). Rabbi Alex Israel evaluates her claim.
Is there an idea that counting people entails an encounter with God without adequate preparation? Ahead of the Revelation at Sinai, God commands the people to purify and scrupulously prepare themselves for three days (Exodus 19). Similarly, people need to purify themselves and bring the requisite items when coming to the Mikdash – for an encounter with God. Pilgrims to the Mikdash are not to come empty-handed (Deuteronomy 16, 16). Rabbi Tamir Granot relates to the interaction among atonement, purifying oneself, and standing before God.
The Haftara tells about the efforts of King Yoash of Yehuda to restore and repair the Mikdash (II KIngs 12). He instructs the Kohanim to change their methods of fundraising. Previously they had been soliciting donations from people they knew, but this system did not effectively result in the improvement of the Mikdash. Yoash commanded them to set up a chest with a hole in the top (the first “Tzedaka box”?), the money brought by visitors to the Mikdash was to be placed inside and used for Mikdash renovations. It was a great success.
Rabbi Alex Israel (in an audio shiur and an article) delivers fresh insights about the Parasha and Haftara- especially the messages about public accountability and the revamped system of collecting money for the repairs.