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Today is the first of the two Rosh Chodesh ("Head of the Month") days for the month of Adar (when a month has 30 days, both the last day of the month and the first day of the following month serve as the following month's Rosh Chodesh).
Special portions are added to the daily prayers: Hallel (Psalms 113-118) is recited -- in its "partial" form -- following the Shacharit morning prayer, and the Yaaleh V'yavo prayer is added to the Amidah and to Grace After Meals; the additional Musaf prayer is said (when Rosh Chodesh is Shabbat, special additions are made to the Shabbat Musaf). Tachnun (confession of sins) and similar prayers are omitted.
Many have the custom to mark Rosh Chodesh with a festive meal and reduced work activity. The latter custom is prevalent amongst women, who have a special affinity with Rosh Chodesh -- the month being the feminine aspect of the Jewish Calendar.
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")
This Shabbat is unique in that three Torah scrolls are taken from the ark and read from in the public Torah reading: one scroll for the weekly Parshah, a second scroll for the Rosh Chodesh reading, and a third scroll for the Shekalim reading.
The rich shall not give more, and the poor shall not give less (30:15)
People differ in their intellect, character, talent and sensitivity. But all are equal in the very basis of their bond with G‑d: their intrinsic commitment to Him. So while every man contributed to the making of the various components of the Sanctuary in accordance with their individual capacity, all gave equally of the silver of which its foundation was made. As regards the foundation of the relationship between man and G‑d, the rich man cannot give more, and the pauper cannot give less.
(The Lubavitcher Rebbe)
If you purchase a Hebrew slave . . . (21:2)
There is nothing more difficult for a person than to be subjugated to another person. This is why the Parshah begins with the laws of how the Hebrew slave is to be treated.
(Ibn Ezra)
The law that the Hebrew slave must be set free in the seventh year is reminiscent of the exodus from Egypt referred to in the first of the Ten Commandments. As the Torah says regarding the Hebrew slave: "You shall remember that you were a slave in the land of Egypt, and G‑d redeemed you; therefore I command you this thing today" (Deuteronomy 15:15). It is also reminiscent of the work of creation, because like the Shabbat, the seventh year is when the Hebrew slave gains respite from serving his master. . . . All time cycles are ordained as cycles of seven—to refer to the seven-day cycle of creation. Thus it is fitting that this mitzvah should come first in our Parshah.
(Nachmanides)
