The Half-Shekel Offering in Biblical and Post-Biblical Literature
It is still an accepted opinion of biblical scholarship that the regulation governing the offering of half a shekel in Exodus 30:11–16 belongs to one of the late trends of the Priestly Code. This text in Exodus, which enjoins upon the people of Israel the offering of half a shekel for the service of the tent of meeting in the desert, is thought also to reflect the conditions of the early Second Commonwealth, when an annual tax of half a shekel was collected for the maintenance of the sanctuary.