ח מִי שֶׁאָבַד שִׁקְלוֹ חַיָּב בְּאַחְרָיוּתוֹ עַד שֶׁיִּמְסְרֶנּוּ לַגִּזְבָּר. בְּנֵי הָעִיר שֶׁשָּׁלְחוּ אֶת שִׁקְלֵיהֶן בְּיַד שָׁלִיחַ וְנִגְנְבוּ אוֹ אָבְדוּ. אִם שׁוֹמֵר חִנָּם הוּא הֲרֵי זֶה נִשְׁבָּע לָהֶם וְנִפְטָר כְּדִין כָּל שׁוֹמְרֵי חִנָּם וְהֵן חוֹזְרִין וְנוֹתְנִין שִׁקְלֵיהֶן פַּעַם שְׁנִיָּה. וְאִם אָמְרוּ אַנְשֵׁי הָעִיר הוֹאִיל וְאָנוּ מְשַׁלְּמִין שְׁקָלֵינוּ אֵין רְצוֹנֵנוּ שֶׁיִּשָּׁבַע הַשָּׁלִיחַ שֶׁהוּא נֶאֱמָן לָנוּ אֵין שׁוֹמְעִין לָהֶן. לְפִי שֶׁתַּקָּנַת חֲכָמִים הִיא שֶׁאֵין הֶקְדֵּשׁ יוֹצֵא בְּלֹא שְׁבוּעָה. נִמְצְאוּ הַשְּׁקָלִים הָרִאשׁוֹנִים אַחַר שֶׁנִּשְׁבַּע הַשָּׁלִיחַ אֵלּוּ וְאֵלּוּ שְׁקָלִים הֵם וְאֵין עוֹלִין לָהֶן לְשָׁנָה אַחֶרֶת. וְהָרִאשׁוֹנִים יִפְּלוּ לְשִׁקְלֵי הַשָּׁנָה וְהָאַחֲרוֹנִים יִפְּלוּ לְשִׁקְלֵי שָׁנָה שֶׁעָבְרָה:
8 One who lost his shekel is responsible for its liability until he delivers it to the treasurer. [In a case of] the people of a city who sent their shekels in the hand of a messenger, and they were stolen or lost: If he was an unpaid guardian (of the money), such a one must surely swear to them, and he will be exempt like any unpaid guardian; and they go back and give their shekels a second time. And if the people of the city said, "Since we will be paying our shekels [again], we don't want the messenger to swear – as he is believed by us," we don't listen to them. For it is an ordinance of the Sages that consecrated property is not released without an oath. If the first shekels are found after the messenger swore, these and those are [considered] shekels, but they do not count for the next year. [Rather] the first ones go to the shekels of the year, and the later ones go [with] the shekels of the past year.