Mishnayos Shekalim Perek 2 Mishnah 1

When people who live far from Jerusalem wish to send to Jerusalem the shekels that have been levied from their community, they may combine their shekels and exchange them for darics [darkonot], which are large gold coins, due to the burden of the way. Instead of carrying large amounts of shekels, the agents who deliver the funds will bring a much lighter burden of gold coins with them. The mishna adds: Just as there were collection horns in the Temple to receive the half-shekel contributions, so too there were collection horns in the rest of the country, i.e., areas outside of Jerusalem. The local inhabitants placed their half-shekels in these horns, which were later brought to Jerusalem. § With regard to the residents of a town who sent their shekels to the Temple and they were stolen from the agent on the way or were lost, if the collection of the chamber had already been collected before these shekels arrived, the agents must take the oath of a bailee to the treasurers [gizbarin]. After the collection of the chamber, all the shekels that have been contributed become the property of the Temple, so the Temple treasurers who are in charge of this property become the opposing litigants of the agents. If the ceremony has not yet been performed and the contributions have not yet been collected into the baskets, the shekels are considered the property of the residents of the town, and therefore the agents must take an oath to absolve themselves to the residents of the town. Since those shekels are still considered the property of the residents of the town because the shekels never reached the Temple, they have not fulfilled their obligation. Therefore, the residents of the town must contribute other shekels in their place. If, after the residents of the town contributed other shekels, the original shekels were found or the thieves returned them, both these original shekels and those newly contributed ones have the status of consecrated shekels and belong to the Temple. However, they do not count for the following year. The people cannot claim that since they contributed twice in one year they are exempt from contributing the next year.

מְצָרְפִין שְׁקָלִים לְדַרְכּוֹנוֹת מִפְּנֵי מַשּׂוֹי הַדֶּרֶךְ. כְּשֵׁם שֶׁהָיוּ שׁוֹפָרוֹת בַּמִּקְדָּשׁ, כָּךְ הָיוּ שׁוֹפָרוֹת בַּמְּדִינָה. בְּנֵי הָעִיר שֶׁשָּׁלְחוּ אֶת שִׁקְלֵיהֶן וְנִגְנְבוּ אוֹ שֶׁאָבָדוּ, אִם נִתְרְמָה הַתְּרוּמָה, נִשְׁבָּעִין לַגִּזְבָּרִים. וְאִם לָאו נִשְׁבָּעִין לִבְנֵי הָעִיר, וּבְנֵי הָעִיר שׁוֹקְלִין תַּחְתֵּיהֶן. נִמְצָאוּ, אוֹ שֶׁהֶחֱזִירוּם הַגַּנָּבִים, אֵלּוּ וָאֵלּוּ שְׁקָלִים, וְאֵין עוֹלִין לָהֶן לְשָׁנָה הַבָּאָה: