Mishnayos Shekalim Perek 1 Mishnah 7

One who contributes a half-shekel on behalf of a poor person, on behalf of his neighbor, or on behalf of a resident of his city is exempt from the premium. The Sages did not obligate in the premium those who use their own money to fulfill the obligation of another. But if one loaned them a half-shekel, rather than paying it on their behalf, he is obligated to pay the premium. Since the recipients of the loan must repay the money, it is as though the half-shekel were paid from their property rather than the lender’s. Partnered brothers, who have fully divided among themselves their late father’s assets, and who, if they jointly pay a whole shekel from those assets to discharge both of their obligations, are obligated in the premium like any other two private individuals, are exempt from the animal tithe for the livestock they inherited. Since they have completely divided between them all inherited assets, they are considered purchasers of the livestock, and a purchaser is exempt from the animal tithe. But when they have not completely divided the assets, and they are therefore obligated in the animal tithe, as the livestock is considered in their father’s possession, they are exempt from the premium for their joint payment, as in the case of one who pays on behalf of another. And how much is a premium? A silver ma’a. This is the statement of Rabbi Meir. And the Rabbis say: It is only half a ma’a.

הַשּׁוֹקֵל עַל יְדֵי עָנִי, וְעַל יְדֵי שְׁכֵנוֹ, וְעַל יְדֵי בֶּן עִירוֹ, פָטוּר. וְאִם הִלְוָם חַיָּב. הָאַחִין וְהַשֻּׁתָּפִין שֶׁחַיָּבִין בַּקָּלְבּוֹן, פְּטוּרִין מִמַּעֲשֵׂר בְּהֵמָה. וּכְשֶׁחַיָּבִין בְּמַעְשַׂר בְּהֵמָה, פְּטוּרִין מִן הַקָּלְבּוֹן. וְכַמָּה הוּא קָלְבּוֹן, מָעָה כֶּסֶף, דִּבְרֵי רַבִּי מֵאִיר. וַחֲכָמִים אוֹמְרִים, חֵצִי: