This Shabbos is a special Shabbos. It is the second day of Rosh Chodesh Adar, Shabbos being 1 Adar 5785. It is Shabbos Parshas Terumah, when we learn of the beauty, intricate details and holiness of binyan ha’Mishkan. And it is the first of the four special parshios, preceding Purim and Pesach, when we read Parshas Shekalim. (The four special parshios are Shekalim, Zachor, Parah and Ha’Chodesh.) Hence, keriyas ha’Torah will be from three sifrei Torah: for the sidra of the week, Rosh Chodesh and Parshas Shekalim.
Parshas Shekalim is found in the beginning of Ki Sisa, Shemos 30:11-16. The pasukim outline the command of G-d to Moshe regarding the counting of the nation. Moshe is to instruct the Bnei Yisrael that each male over the age of twenty years old shall contribute a half a shekel, annually, to the Mishkan/Temple fund, and it is these coins that will be counted (in lieu of counting the people directly). The half-shekels collected serve as an atonement for the nation.
Rashi tells us:
עֲנִיִּים בָהֶם וְהֻשְׁווּ ,וְשָׁנָה שָׁנָה כָּל שֶׁל צִבּוּר קָרְבְּנוֹת מֵהֶן לִקְנוֹת וְהֵן ,הַשֶּׁקֶל מַחֲצִית אֶחָד כָּל וְנָתְנוּ בָּאִים הֵם לְכַפָּרָה שֶׁהַקָּרְבָּנוֹת ,נַפְשׁוֹתֵיכֶם עַל לְכַפֵּר נֶאֱמַר תְּרוּמָה אוֹתָהּ וְעַל ,וַעֲשִׁירִים
And each one gave a half a shekel, (the sum of which) were employed in purchasing the communal sacrifices for each and every year. Rich and poor were equal in regard to these half shekels (the rich could not give more and the poor could not give less, (Shemos 30:15); and it is with reference to this offering that the Torah uses here the expression נפשתיכם על לכפר, “to atone for your souls”, for the korbanos were brought in order bring atonement (for the nation) (Rashi to 30:15).
לְזִכָּרוֹן יִשְׂרָאֵל לִבְנֵי וְהָיָה ;מוֹעֵד אֹהֶל עֲבֹדַת-עַל ,אֹתוֹ וְנָתַתָּ ,יִשְׂרָאֵל בְּנֵי מֵאֵת ,הַכִּפֻּרִים כֶּסֶף-אֶת וְלָקַחְתָּ נַפְשֹׁתֵיכֶם-עַל לְכַפֵּר ’ה לִפְנֵי - and you (Moshe) shall take the silver of atonement from the Bnei Yisrael, and you shall give it (dedicate it to) the work of the Tent of Meeting, and it will be as a remembrance for the Children of Israel before Hashem, to atone for their souls (30:16).
This parsha always coincides with the time of year on/around Rosh Chodesh Adar. In Temple times, the announcement of the machatzis ha’shekel collection gave people time to procure the necessary funds and make the donation, which was due one month later, by Rosh Chodesh Nissan. Given that Nissan is the beginning of the new year, new funds were collected for the communal sacrifices of the upcoming year. Hence, the announcement was made a month in advance. (Medrash Esther Rabbah gives another reason for this reading prior to Purim. Hashem said - let the contributions of silver shekels of My children cancel out the 10,000 talents of silver that Haman promised to Achashvairosh, for permission to kill the Jews [Esther 3:9]. Let the silver of the machatzis hashekel be a kaparah for their souls - an atonement to save their lives, and the life of My nation.)
Today, in the absence of the Beis Ha’Mikdash, R”L, we read the parsha of Shekalim to remind ourselves of this mitzvah, and to be prepared for its practice once again, when the third BHM”K will be built, speedily and in our days.