(Mishnah): On the first of Adar the Shekalim were announced and the warning about Kil'ayim was given.

On the fifteenth they read the Megillah in the walled cities,

And the roads and Mikva'os were repaired from the damage of the winter;

General community needs were arranged, graves were marked;

And representatives of Beis Din would go out to destroy the remaining Kil'ayim.

(Gemara) Question: Why on the first of Adar?

Answer: So that Yisrael would bring their Shekalim at their time and the purchases could be made on time on the first of Nisan from the Terumas Ha'Lishkah from the new donations.

(R. Shmuel bar Rav Yitzchak): The collection of the Terumas Ha'Lishkah (the Temple treasury chamber), was done on the same date as the first time it was done,

As the Pasuk states, (Shemos 40:17), "And it came to pass in the first month in the second year on the first of the month that the Mishkan was erected".

And a Beraisa says, on the day the Mishkan was erected, the funds were collected.

(R. Tavi citing R. Yoshiya citing Kahana): It says here (Bamidbar 28:14), "Chodshei (months)" (referring to the Korban brought on Rosh Chodesh) and it says there (Shemos 12:2), "Chodshei" (that Nisan should be the first month of the year).

Just as the months there are counted from Nisan, so too the months here are only counted from Nisan.

Question (R. Yona): R. Tavi has left alone the first phrase of this Beraisa and only said the latter case (where it says that the months of the year are counted from Nisan, but that does not prove that the first of Nisan is the date after which the communal Korbanos must be purchased.)

This is not as it was taught, because the Beraisa says,

Bringing the Pasuk (Bamidbar 28:14), "this is the burnt offering of each new month in its month". Perhaps one should give the half shekel each and every month? The Pasuk says "in its month, throughout the months..." - it is in one month that one gives for all of the months of the year.

Perhaps one could give in any month he chooses?

It says here 'Chodshei' and it says there 'Chodshei'. Just as the 'Chodshei that it says there is only counted from Nisan, so too the 'Chodshei' here is only in Nisan.

Question: What is the meaning of the word Mashmi'in in the Mishnah?

Answer (Rav Huna): They announce, as the Pasuk says (Divrei HaYamim II 24:8), "And they made a proclamation in Yehuda and in Yerushalayim".

(Mishnah in Megilah): The only differences between the first and second Adar (in a leap year) are reading the Megillah and gifts to the poor (as they are only done in the second Adar)

(R. Simon citing R. Yehoshua ben Levi): Even announcing the Shekalim and Kil'ayim is amongst the differences.

(R. Chelbo and Rav Huna citing Rav citing R. Chiya Rabbah): Everyone can fulfill their obligation by reading on the 14th, as it is the fixed time of reading for most people.

Proof (R. Yosi): Did not they say that the Shekalim are announced so that Yisrael would bring their Shekalim at their time (on the 1st of Nisan)?

If you say that it is done in the first Adar, there are still 60 days until then!

And didn't they say that they go out to the fields on the 15th of Adar to check whether people have uprooted their Kil'ayim; and this is done at a time when the plants would be visible? If you say that it is done in the first Adar, they are still too small then to be seen!

Question (R. Chizkiyah): If so, the people of Bavel should have the announcement of the Shekalim at the beginning of the winter, so that they will have time to bring it on time?

(Mishnah) Question (R. Ula to R. Mana): At three times in the year, they collect the funds from the chamber (for buying the Korbanos); half a month before Pesach, half a month before Shavuos and half and month before Succos?

Continuation of question (R. Ula): Does that Mishnah not mean that those who live near (Yerushalayim), their half a month was before Pesach (and their funds arrived and were used then); those further away, their half a month was before Shavuos (as they took longer to arrive) and those even further away, their half a month was before Succos?

Answer (R. Mana to R. Ula): They all arrived at the same time.

Question: So why did they collect the funds from the chamber three times in the year?

Answer: In order to publicize the matter (that everyone is obligated to give their half shekels for purchasing the Korbanos).

(R. Yehuda bar Pazi citing Rebbi): Can we read these pesukim and not be afraid (when highlighting the contrast in their eagerness to do good and their eagerness to do bad)?

For the good, it says that when the Bnei Yisrael were asked to donate for the construction of the Mishkan (Shemos 35:22), "Every person who is willing of heart" - only the generous people brought. But for the bad it says (Shemos 32:3), "...and all of the people remove their golden rings etc." (to create the Golden Calf).

Similarly, for the good, at the time of the Giving of the Torah, it says, (Shemos 19:17), "Moshe brought the people out (of the camp)" (as they did not go out of their own initiative). But for the bad, to send the spies into Eretz Yisrael, they eagerly took their own initiative, as it says (Devarim 1:22), "and every one of you came near to me".

For the good, it says about the song that the nation sang after crossing the Yam Sof (Shemos 15:1), "Then Moshe and Bnei Yisrael sang" (they did not initiate) and for the bad, when the spies gave a bad report, it says (Bamidbar 14:1), "And all of the congregation (cried)".

(R. Chiya bar Abba): The Pasuk says (Tzefania 3:7), "They rose early and corrupted everything they did" - every corruption that they did, it was always after rising early, which shows alacrity for bad.

(R. Abba bar Acha): One cannot discern the true nature of this people...

When they were asked to give for the Golden Calf, they gave; and when asked to give for the Mishkan, they gave.

(Beraisa) R. Yosi bar Chanina: This is the meaning of the Pasuk that says (Shemos 25:17), "And you shall make a cover of pure gold". The gold of the cover (of the Aron) should come and atone for the gold of the Golden Calf.

(R. Chagai citing Raban Shimon ben Gamliel): Three Terumos are said in this Parsha - the collection for the sockets, the collection for the Shekalim and the collection for the Mishkan. The Pasuk says (Shemos 25:2), "Speak to the Children of Israel and they shall take for me a Terumah etc." - this refers to the collections for the sockets. The Pasuk says (ibid), "Every man whose heart inspires him to give, you shall take my Terumos" - this refers to the collection of the Shekalim. And it says, "that you take from them" - this refers to the collection for the Mishkan.

The collection for the Mishkan goes to the Mishkan for whatever the treasurers choose that it should be used; the collection of the Shekalim is for whichever Korbanos the treasurers choose; and every Jewish male gives to the collection so that they will have an equal share in the Korbanos.

As for the collections for the sockets, it says (Shemos 30:15), 'the rich should not give more and the poor should not give less'.

(R. Avun): This Parsha even speaks of three Terumos - (Shemos 31:13), "half a shekel, an offering of Hash-m"; (Pasuk 14), "he shall give an offering of Hash-m" and (Pasuk 15), "to give the offering of Hash-m".

Question: Our Mishnah taught that on the 15th they read the Megillah in the walled cities.

Did not R. Chalbo cite Rav Huna, who cited Rav who cited R. Chiya Rabbah that all can fulfill their obligation by reading on the 14th?

Answer: The Mishnah comes to teach that all of the Mitzvos that are kept in the second Adar are not kept in the first Adar.

R. Yosa and R. Acha were sitting. R. Yosa said to R. Acha - It is logical that it only applies after the fact (that if the walled city residents read on the 14th instead of the 15th, they have fulfilled their obligation), but ideally, they should not read then.

Question (Beraisa): In a place that reads two days (as they are unsure as to their city's walled city status), they must read both days. (But you said that even if a walled city read on the 14th, they have fulfilled their obligation?)

Answer (R. Yosa): 'I also reason this way' (that residents of a walled city should also read on the 14th).

Question (R. Mana): If so, there is no contradiction as if we would say that after reciting the Megillah on the 14th, one wants to read again on the 15th, Beis Din would not allow him - so it comes out that you have actively uprooted the time of reading of the walled cities. Therefore, even one who read on the 14th should read again on the 15th...?

Beraisa (Raban Shimon ben Gamliel): The Mitzvos observed in the second Adar are not observed in the first Adar, aside from the prohibition to eulogize and fast, which apply to both.

(R. Ba citing R. Yirmiyah citing Rav and R. Simon citing R. Yehoshua ben Levi): The Halacha is like Raban Shimon ben Gamliel.

(Rav Huna Rabah of Tzofrin): In Tzipori, R. Chanina instituted that the custom should be like Raban Shimon ben Gamliel. We can infer that it was the custom rather than as the strict Halacha.

However, regarding writing documents, in the first Adar one writes 'Adar Rishon' and in the second Adar, he merely writes 'Adar'. R. Yosi said that in the first Adar one merely writes 'Adar' and in the second Adar, he writes 'Adar Sheni'.