Jerusalem Talmud Shekalim 5:2

משנה: אֵין פּוֹחֲתִין מִשִּׁבְעָה מַרְכּוֹלִין וּשְׁלשָׁה גִּיזְבָּרִין. וְאֵין עוֹשִׂין שְׂרָרָה עַל הַצִּבּוּר בְּמָמוֹן פָּחוּת מִשְּׁנַיִם. חוּץ מִבֶּן אֲחִיָּה שֶׁעַל חוֹלֵי מֵעַיִם וְאֶלְעָזָר שֶׁעַל הַפָּרוֹכוֹת שֶׁאוֹתָן קִיבְּלוּ הַצִּיבּוּר עֲלֵיהֶן:

MISHNAH: One does not appoint less than seven overseers56In the Temple. The etymology of the word seems to be אָמַר-כֹל “he commands everything.” and three treasurers57In the Temple., and one does not appoint less than two persons to an executive office spending money58This includes treasurers of public funds outside the Temple., except Ben Aḥiyyah for indigestion and Eleazar for the gobelins, for these the public accepted59The Temple had to pay for Ben Aḥiyya’s prescriptions and Eleazar’s assignments for work delivered on their signature alone, without co-signer..

הלכה: אֵין פּוֹחֲתִין מִשְּׁלֹשָׁה גִּזְבָּרִין וּמִשִּׁבְעָה מַרְכּוֹלִין. תַּנֵּי. מִשְּׁנֵי כַּתֹלִיקִין. הָדָא הִיא דִכְתִיב וִיחִיאֵל וְעוזִיָּהו וּמַחַת גִּזְבְּרִין. וַעֲשָׂאֵל וִירִימוֹת וְיוֹזָבָד וֶאֱלִיאֵל וּסְמַכְיָהוּ וּמַחַת וּבְנָיָהוּ מַרְכּוֹלִין. פְּקִידִים מִיַּד כָּונַנְיָהוּ וְשִׁמְעִי אָחִיו קַתיֹלִיקִין. בְּמִפְקַד יְחִזְקִיָּהוּ הַמֶּלֶךְ וַעֲזַרְיָהוּ נְגִיד בֵּית הָאֱלֹהִים. הַמֶּלֶךְ וְכֹהֵן גָּדוֹל.

HALAKHAH: “One does not appoint less than three treasurers and seven overseers.” It was stated: And two καθολικοί60In imitation of the financial administration of the Roman Empire which at the Emperor’s court was directed by the katholikoi.. That is what is written612Chr. 31:13, misquoted (but less badly than in B.) Description of Ezekias’s Temple organization., and Yeḥiel, and Uzziahu, and Maḥat, treasurers; and Asael, and Yerimot, and Yozavad, and Eliel, and Samkhiahu, and Maḥat, and Conaiahu, overseers, officers supervised by Konaniahu and his brother Simei, katholikoi; appointed by King Yeḥizkiahu and Azariahu the governor of God’s House, King and High Priest.

כְּשֶׁהוּא חוֹתֵם הַגִּיזְבָּר חוֹתֵם וְנוֹתְנוֹ לָאֲמַרְכָּל. מַרְכָּל חוֹתֵם וְנוֹתְנוֹ לְקַתֹילִיקוֹס. קַתֹילִיקוֹן חוֹתֵם וְנוֹתְנוֹ לְכֹהֵן גָּדוֹל. כֹּהֵן גָּדוֹל חוֹתֵם וְנוֹתְנוֹ לַמֶּלֶךְ. וּכְשֶׁהוּא מַתִּיר הַמֶּלֶךְ רוֹאֶה חוֹתָמוֹ וּמַתִּיר. כֹּהֵן גָּדוֹל רוֹאֶה חוֹתָמוֹ וּמַתִּיר. קַתֹילִיקָיס רוֹאֶה חוֹתָמוֹ וּמַתִּיר. מַרְכָּל רוֹאֶה חוֹתָמוֹ וּמַתִּיר. גִּיזְבָּר רוֹאֶה חוֹתָמוֹ וּמַתִּיר.

When he seals62Money bags., the treasurer seals and gives it to the overseer. The overseer seals and gives it to the katholikos. The katholikos seals and gives it to the High Priest. The High Priest seals and gives it to the King. And if the break the seals, the King sees his seal and breaks it62aIn all cases, B reads “recognizes” instead of “breaks”.. The High Priest sees his seal and breaks it. The katholikos sees his seal and breaks it. The overseer sees his seal and breaks it. The treasurer sees his seal and breaks it.

אֵין עוֹשִׂין שְׂרָרָה עַל הַצִּיבּוּר בְּמָמוֹן פָּחוּת מִשְּׁנַיִם. רִבִּי נַחְמָן בְשֵׁם רִבִּי מָנָא. עַל שֵׁם וְהֵם יִקְחוּ אֶת הַזָּהָב וְאֶת הַתְּכֵלֶת וְאֶת הָאַרְגָּמָן.

“One does not appoint less than two persons to an executive office spending money.” Rebbi Naḥman in the name of Rebbi Mana: Following63Ex. 28:5. they should take64Formulated in the plural; one never lets public property be used by a single person. Babli Bava Batra8b. the gold, and the blue wool, and the purple wool.

אָמַר רִבִּי חָמָא בֵּירִבִּי חֲנִינָה. מִפְּסוֹלֶת הַלּוּחוֹת הֶעֱשִׁיר מֹשֶׁה. הָדָא הוּא דִכְתִיב פְּסָל לְךָ שְׁנֵי לוּחוֹת אֲבָנִים. פְּסָל לְךָ שֶׁתְּהֵא הַפְּסוֹלֶת שֶׁלָּךָ. אָמַר רִבִּי חָנִין. מַחְצֵב שֶׁלְאֲבָנִים טוֹבוֹת וּמַרְגָּלִיוֹת בָּרָא לוֹ הַקָּדוֹשּׁ בָּרוּךְ הוּא מִתּוֹךְ אֳהָלוֹ וּמִמֶּנּוּ הֶעֱשִׁיר מֹשֶׁה.

65Babli Nedarim38a, Tanḥuma Eqev(9), Ex. rabba46(2). Rebbi Ḥama ben Rebbi Ḥanina said, Moses got rich from the refuse of the tablets. That is what is written66Ex. 34:1., cut for yourself two stone tablets. Cut for yourself667, the refuse shall be yours. Rebbi Ḥanin said, The Holy One, praise to Him, created68B: uncovered. a quarry of precious stones and pearls in his tent, and from this Moses got rich.

כְּתִיב וְהִבִּיטוּ אַחֲרֵי מֹשֶׁה עַד בּוֹאוֹ הָאֹהֱלָה. תְּרֵין אֲמוֹרִין. חַד אָמַר לִגְנַאי. וְחַד אָמַר לִשְׁבָח. מָאן דָּאָמַר לִגְנַאי. חֲמוּן שֻׁקִּין חֲמוּן כָּרְעִין חֲמוּן קּוּפְדָּן. אֲכִיל מִן דִּיהוּדָאֵי וְשָׁתִי מִן דִּיהוּדָאֵי. כָּל מִדְּלֵיהּ מִן דִּיהוּדָאֵי. וּמָאן דָּאָמַר לִשְׁבָח. מֵחְמֵי צַדִּיקַיָּא וּמַזְכִּי [טוֹבִיָּא דִּזְכָת לְמֵחְמֵי יָתֵיהּ.]

69Tanḥuma Ki Tissa26, Babli Qiddušin33b. A slightly differently arranged text is Bikkurim3:3. This text shows that the corrector’s addition [in brackets] is from B; it is missing in the Yerushalmi sources and M. It is written70Ex. 33:8., they looked after Moses until he reached the Tent. Two Amoraim, one says for shame, the other one says for praise. He who says for shame, “look at the thigh, look at the feet, look at his flesh. He eats from the Jews, and drinks from the Jews, everything he has is from the Jews.” He who says for praise, to see the just ones is meritorious [great for one who was worthy to see him.]