9שָׁלְחוּ אֶת שִׁקְלֵיהֶם בְּיַד שׁוֹמֵר שָׂכָר שֶׁהֲרֵי הוּא חַיָּב בִּגְנֵבָה וַאֲבֵדָה וְאָבְדוּ מִמֶּנּוּ בְּאֹנֶס. כְּגוֹן שֶׁלְּקָחוּם לִסְטִים מְזֻיָּנִים שֶׁהוּא פָּטוּר. רוֹאִין אִם אַחַר שֶׁנִּתְרְמָה הַתְּרוּמָה נֶאֱנַס נִשְׁבָּע הַשָּׁלִיחַ לַגִּזְבָּרִים וּבְנֵי הָעִיר פְּטוּרִין. שֶׁהַתּוֹרֵם תּוֹרֵם עַל הַגָּבוּי וְעַל הֶעָתִיד לִגָּבוֹת וּבִרְשׁוּת הֶקְדֵּשׁ הֵן וּבְנֵי הָעִיר מֶה הָיָה לָהֶן לַעֲשׂוֹת הֲרֵי לֹא מָסְרוּ אֶלָּא לְשׁוֹמֵר שָׂכָר שֶׁהוּא חַיָּב בִּגְנֵבָה וַאֲבֵדָה. אֲבָל הָאֹנֶס אֵינוֹ מָצוּי. וְאִם אָבְדוּ קֹדֶם שֶׁנִּתְרְמָה הַתְּרוּמָה עֲדַיִן בִּרְשׁוּת בְּנֵי הָעִיר הֵם וְהַשָּׁלִיחַ נִשְׁבָּע לִפְנֵי אַנְשֵׁי הָעִיר וְהֵן מְשַׁלְּמִין. נִשְׁבַּע וְגָבוּ שְׁקָלִים שֵׁנִית וְאַחַר כָּךְ הֶחֱזִירוּם הַלִּסְטִים אֵלּוּ וְאֵלּוּ שְׁקָלִים וְאֵין עוֹלִין לָהֶן לְשָׁנָה אַחֶרֶת וְהַשְּׁנִיִּים יִפְּלוּ לְשִׁקְלֵי שָׁנָה שֶׁעָבְרָה. יֵשׁ מִי שֶׁאוֹמֵר שֶׁהַשְּׁקָלִים הָרִאשׁוֹנִים שֶׁיִּפְּלוּ לְשִׁקְלֵי הַשָּׁנָה הֵם הַשְּׁקָלִים שֶׁנִּגְּבּוּ בַּתְּחִלָּה וְאָבְדוּ אוֹ נֶאֶנְסוּ וְחָזְרוּ. וְיֵשׁ מִי שֶׁאוֹמֵר שֶׁהַשְּׁקָלִים הָרִאשׁוֹנִים הֵן שֶׁהִגִּיעוּ לְיַד הַגִּזְבָּר תְּחִלָּה:
If they sent their shekels in the hand of a paid guardian, such that he is surely responsible for theft or loss, but it was lost from him by force majeure – such as if armed brigands took it from him – so that he is exempt; we see if the messenger was extorted after the treasurers made the appropriation. [If he was,] the messenger swears to the treasurers, and the people of the city are exempt. For the one making the appropriation makes [it] from that which is collected and that which will be collected in the future, so that [these shekels] were [already] in possession of the consecrated property. And what was there for the people of the city to do? See that they gave it only to a paid guardian who is liable for theft or loss; and force majeure is not common (that they should have taken precautions against it). But if they were lost before the appropriation was made, [the shekels] were still in the possession of the people of the city. So the messenger swears in front of the people of the city, and they must pay [a second time. If] after the messenger swore and they collected the shekels a second time, the brigands returned them – these and those are [considered] shekels, and they do not count for the next year. [Rather] the later ones go [with] the shekels of the past year. There is someone who says that the first ones which go for the shekels of this year are the ones that were collected first and lost or extorted and returned. And there is someone who says that the first shekels are the ones that arrived to the treasurer first.