A Midrash posits that collecting the half-Shekel was in order to atone for the sin of the Golden Calf.
In one of R. David Silverberg’s 2016 Divrei Tora for Parashat Ki Tisa, he notes that one Midrash associates the Mitzva appearing at the beginning of the Parashat HaShavua (Shemot 30:11-6,) the collection of the half-Shekel from Jewish men above the age of 20, with the terrible transgression that is the focus of the majority of the rest of the Parasha, the sin of the Golden Calf (Ibid. 32-4):
Midrash Tanchuma, Ki Tissa #5
(on Shemot 30:12 “When thou takest the sum of the children of Israel, according to their number, then shall they give every man a ransom for his soul unto the LORD, when thou numberest them; that there be no plague among them, when thou numberest them.”)
…R. Yona interpreted the verse with respect to the Jewish people. Because of the word “Zeh” (this) they were uplifted, and because of the word “Zeh” they were lowered.
“Because of the word ‘Zeh’ they were lowered”—(Ibid. 32:1) “…for as for this Moshe, the man that brought us up out of the land of Egypt, we know not what is become of him.”
“Because of the word ‘Zeh’ (this) they were uplifted”—(Ibid. 30:13) “This they shall give, every one that passeth among them that are numbered, half a Shekel after the Shekel of the Sanctuary…” This is what is meant when the text states: (Mishlei 14:34) “Charity exalteth a nation…”
(The elements of collecting the half-Shekel and the sin of the Golden Calf becomes another example of the Rabbinic principle “Terufa Kodem LeMaka” [the antidote is brought into existence prior to the physical problem, similar to the Mishkan being described already in Parashiot Teruma and Tetzaveh, although its actual creation is mentioned after the sin, in Parashiot VaYakhel and Pekudei.
The original statement in the Tanchuma followed the sequence of the Tora, where the collection of the half-Shekel precedes the sin of the Golden Calf; however the discussion of the wordplay follows the logical sequence of the sin coming before the means of atonement.])
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