The Literal Commandment
This is what everyone who is numbered shall give: half a shekel according to the shekel of the sanctuary (the shekel is twenty gerahs), half a shekel as a contribution to the LORD. (Exodus 30:13)
The literal commandment is for those who take part in the census of Israel to give half a shekel.
Messiah Says
Messiah implicitly affirmed this commandment when He spoke about the Law:
"Do not think that I came to abolish the Law or the Prophets; I did not come to abolish but to fulfill. For truly I say to you, until heaven and earth pass away, not the smallest letter or stroke shall pass from the Law until all is accomplished. Whoever then annuls one of the least of these commandments, and teaches others to do the same, shall be called least in the kingdom of heaven; but whoever keeps and teaches them, he shall be called great in the kingdom of heaven. (Matthew 5:17-19)
Pictures of Messiah
This commandment to give a half-shekel was to provide for "the service of the tent of meeting" (Exodus 30:16). This pictures Messiah's work of giving of Himself to provide for His bride (Ephesians 5:25).
How Messiah Fulfilled
Although no specific reference is given in Scripture, we know Messiah obeyed the commandments completely and was without sin (Hebrews 4:15). Messiah fulfilled this commandment by giving a half shekel.
It is possible that this tax is referenced in Matthew 17:24-27 as the "two-drachma tax".
Traditional Observance
The traditional observance of this commandment involves giving a half shekel annually to provide for "the service of the tent of meeting" (Exodus 30:16). Everyone over 20 years of age gave this annual half-shekel donation.
Other Notes
We are not able to fulfill this commandment today absent a Temple.
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