Endnote 3 – Where the Temple Tax Was Buried

See Mekhilta on Exodus 22:28; Babylonian Talmud, Terumot 4a. Tosefta, Ma’aser Sheni 5.1 states that a vessel on which a dalet is written is ruled to hold terumah because the letter dalet (standing for dema’), is often translated heave offering.