Shekalim 2:1-2

Shekalim 2:1

Those who collected the half-shekels were allowed to convert them into gold darics (another coin, worth two sela) because this was easier to transport. Just as there were shofars (i.e., strongboxes) in the Temple, there were shofars in the cities. If people donated their half-shekels and they were lost or stolen on the way to the Temple, if the coins in the Temple chamber have already been withdrawn, the messengers take an oath to the Temple treasurers. If this has not yet happened, they take an oath to the people of the city, who must contribute again. If the lost money was later found or returned by the thieves, both sets of coins are considered dedicated to the Temple. The people do not get a credit towards the following year.

Shekalim 2:2

If one person gives another a half-shekel to contribute for him but the agent contributes it for himself, if the coins in the Temple chamber have already been withdrawn, he has misappropriated Temple property. If a person gives his half-shekel from consecrated property, if the coins in the Temple chamber have already been withdrawn and the animal purchased with the money has already been offered, he has misappropriated Temple property. If he donated his half-shekel using second tithe money or money that had been used to buy Sabbatical produce (and thereby acquired its sanctity), he must contribute another half-shekel to redeem the first, then purchase and eat that value of the appropriate food (for which the original half-shekel should have been used).