Mishnayos Shekalim Perek 1 Mishnah 5

Although the Sages said, as stated in the previous mishna, that the court does not seize collateral from women, slaves, and minors, as they are not obligated to contribute, however, if they contributed a shekel of their own accord, the Temple treasurers accept from them. Conversely, in the case of a gentile or a Samaritan [Kuti] who contributed a shekel to participate in the communal offerings, they do not accept it from them. And likewise, they do not accept from a gentile or a Samaritan pairs of birds sacrificed in the purification ritual of a zav, pairs of birds of a zava, or pairs of birds of a woman who gave birth, all of which are brought for ritual purification, or sin-offerings or guilt-offerings. This is the principle: With regard to anything that can be brought to the altar as a vow or as a free-will offering, the priests accept it from gentiles and Samaritans, and with regard to anything that cannot be brought as a vow or as a free-will offering, they may not accept it from them. And this principle was similarly articulated by Ezra, when he recorded the Jewish leadership’s rejection of the Samaritans’ request to assist the Jews in the construction of the Second Temple, as it is stated: “But Zerubbabel, and Joshua, and the rest of the heads of fathers’ houses of Israel, said unto them: You have nothing to do with us to build a house unto our God; but we ourselves together will build unto the Lord the God of Israel, as King Cyrus the king of Persia has commanded us” (Ezra 4:3).

אַף עַל פִּי שֶׁאָמְרוּ, אֵין מְמַשְׁכְּנִין נָשִׁים וַעֲבָדִים וּקְטַנִּים, אִם שָׁקְלוּ מְקַבְּלִין מִיָּדָן. הַנָּכְרִי וְהַכּוּתִי שֶׁשָּׁקְלוּ, אֵין מְקַבְּלִין מִיָּדָן. וְאֵין מְקַבְּלִין מִיָּדָן קִנֵּי זָבִין וְקִנֵּי זָבוֹת וְקִנֵּי יוֹלְדוֹת, וְחַטָאוֹת וַאֲשָׁמוֹת. (אֲבָל) נְדָרִים וּנְדָבוֹת, מְקַבְּלִין מִיָּדָן. זֶה הַכְּלָל, כָּל שֶׁנִּדָּר וְנִדָּב, מְקַבְּלִין מִיָּדָן. כָּל שֶׁאֵין נִדָּר וְנִדָּב אֵין מְקַבְּלִין מִיָּדָן. וְכֵן הוּא מְפֹרָשׁ עַל יְדֵי עֶזְרָא, שֶׁנֶּאֱמַר (עזרא ד) לֹא לָכֶם וְלָנוּ לִבְנוֹת בַּיִת לֵאלֹהֵינוּ: