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When the Holy Temple stood in Jerusalem, each Jew contributed an annual half-shekel to the Temple. The 1st of Adar marked the beginning of the collection of the shekalim. In commemoration, the Torah reading of the Shabbat that falls on or before Adar 1 is supplemented with the verses (Exodus 30:11-16) that relate G-d's commandment to Moses regarding the first giving of the half-shekel.
"Parshat Shekalim" is the first of four special readings added during or immediately before the month of Adar (the other three being "Zachor", "Parah" and "Hachodesh")
Links: The Shekalim Reading with commentary; Partner; Tzedakah: Charity
This Shabbat is Shabbat Mevarchim ("the Shabbat that blesses" the new month): a special prayer is recited blessing the Rosh Chodesh ("Head of the Month") of the upcoming month of Adar II, which occurs next Thursday and Friday.
Prior to the blessing, we announce the precise time of the molad, the "birth" of the new moon. See molad times.
This they shall give... half a shekel (30:13)
The mitzvah of the half-shekel is that each should contribute a coin that [is valued at] half of the dominant coin of that time. If the prevailing coin is takal, they should give a half-takal; if it is a selah, they should give a half-selah; if it is a darcon, they should give a half-darcon.
(Midrash HaGadol)
Why not a complete coin? To teach us that no man is a complete entity unto himself. Only by joining with another can a person become whole thing.
(The Chassidic Masters)
https://www.chabad.org/parshah/in-depth/default_cdo/aid/111738/jewish/In-Depth.htm