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1. The Mishnah discusses the case of a person who set aside more money than necessary for his Machatzis ha'Shekel.
2. The Mishnah differentiates between one who says, "I will bring my Shekel from these monies," and "These are for my Shekel."
3. The Gemara discusses why Hashem commanded that a Machatzis ha'Shekel should be given by each person.
4. The Mishnah discusses what is done with surplus money from a Korban brought as atonement for a sin.
5. When one pledges money for the purchase of a Korban Pesach and some money is leftover, the leftover money is used to buy a Korban Shelamim.
A BIT MORE
1. Beis Shamai: If he was setting aside money little by little and saying, "These are for my Shekel," the leftover amount is a donation to the Beis ha'Mikdash. Beis Hillel: He may use the leftover amount for his own needs.
2. Everyone agrees that the statement, "I will bring my Shekel from these monies," means that "whatever is not needed for this purpose will be mine." The dispute between Beis Shamai and Beis Hillel is only in a case where one states, "These are for my Shekel."
3. One reason given is that since Bnei Yisrael sinned with the Golden Calf halfway into the day, they should bring a half of a Shekel.
4. The Mishnah says that whenever there is surplus money from a pledge to bring a Korban that a person must bring as atonement for a sin, the surplus is used to bring voluntary Korbanos.
5. If money was raised to bring Korbanos for Nazirim, it should be used only for Korbanos of Nazirim. If a single Nazir pledged money towards his Korbanos and there is a surplus, that extra money should be used to bring voluntary Korbanos.
Next Daf Index to Revach for Maseches Shekalim