It is customary on Ta’anit Ester to make a special donation "Zecher Le’mahasit Ha’shekel" – in commemoration of the annual half-shekel tax that was given in the times of the Bet Ha’mikdash. Our Sages teach, "Igra De’ta’anita Sidkata" – the true reward for observing a fast day is for the charity given on the day. We therefore make a special charitable donation on the fast day of Ta’anit Ester, either at Minha time or earlier during the day. This custom is mentioned in several sources, including the Mishna Berura, Kaf Ha’haim and Siddur Ha’Rashash.
To perform the Misva on the highest standard, one should donate the current market value of 10 grams of pure silver. Today, when silver sells for approximately $32-$34, this comes out to about $12. Furthermore, if one has a coin that is worth half the unit of currency – such as a half-dollar coin in the United States – it is preferable to use such a coin for the Mahasit Ha’shekel donation. There are silver half-dollars available, which contain 10 grams of silver, and using these coins would be the ideal method of observing the custom of Zecher La’mahasit Ha’shekel.
May the Mahasit Ha’shekel donation be counted toward one’s Ma’aser Kesafim (donation of one-tenth of his earnings to charity)?
An obligatory donation cannot count toward one’s Ma’aser Kesafim, as money donated to satisfy one obligation cannot also satisfy a different obligation. Therefore, the Mahasit Ha’shekel donation cannot be counted toward Ma’aser Kesafim. However, this applies only with regard to the basic obligation, the amount which one is strictly required to give – namely, half a dollar, or 50 cents. Therefore, if one gives $12, then $11.50 of that donation can be counted toward his Ma’aser Kesafim.
The Rama (Rabbi Moshe Isserles of Cracow, 1525-1572) records a custom to give three coins for the Zecher Le’mahasit Ha’shekel donation. These coins correspond to the three times the word "Teruma" ("donation") appears in the section of the Torah that speaks about the Mahasit Ha’shekel. If one gives three coins, he should hand them to the Gabbai in the same manner in which charity coins are customarily given during the recitation of "Va’yebarech David" – first giving two coins together, and then the third coin. One should have in mind while giving the three coins that he makes this donation for the Shechina, for Zion, and for the Bet Ha’mikdash. He should also have in mind the various areas of the Bet Ha’mikdash (the Ulam, the Miftan, and the Ezarat Nashim and Ezrat Yisrael), and have in mind his wife, his family and all Am Yisrael.
When designating the coins for charity, one should make a point of saying that he designates them as Zecher Le’mahasit Ha’shekel, and not as Mahasit Ha’shekel. If he says they are designated for Mahasit Ha’shekel, it sounds as though he confers upon them the status of Hekdesh (sacred property) by designating them for the Temple treasury.
The Mahasit Ha’shekel tax that was given in the times of the Bet Ha’mikdash applied only to adult males; women and children were not included in this obligation. As such, strictly speaking, every adult male is required to give only one donation for Zecher Le’mahasit Ha’shekel. Nevertheless, since this donation is made to charity, many have the custom to make a donation for each member of the family, even for unborn fetuses, and this is a proper custom to follow. One who followed this custom one year should continue doing so in subsequent years.
One who did not give the Zecher Le’mahasit Ha’shekel donation at Minha time on Ta’anit Ester may do so afterward, but it must be given before the reading of the Megila on Purim night. The Gemara teaches in Masechet Megila (13) that Hashem made a point of commanding the Jews to donate the Mahasit Ha’shekel so they would have the merit of this Misva before Haman’s edict, which included his donating the Jews’ money to Ahashverosh’s treasury after their extermination. We, too, should make a point of donating our Shekalim before we read the story of Megilat Ester.
(Those who wish may donate Zecher Le’mahasit Ha’shekel, as well as Matanot La’ebyonim, at iTorah.com, assigning Rabbi Mansour as their agent to distribute the money to the need on Purim day.)
