[The following rules apply when] they sent their shekalim with a paid watchman, who is liable in the event of theft and loss, and [the shekalim] were lost because of forces beyond their control - e.g., they were taken by armed thieves. [The emissary] is not held liable.
[Whether or not the inhabitants of the city are required to pay a second time depends on whether or not the funds in the Temple treasury have been set aside.] If [the inhabitants' funds] were lost because of forces beyond [the emissary's] control after the funds [in the Temple treasury] were set aside, the emissary is required to take an oath to the Temple treasurer, and the inhabitants of the city are no longer liable. For the person who set aside the funds in the Temple treasury, did so on behalf of [those whose funds] have been collected, and on behalf of [those whose funds] have not yet been collected. Thus, the funds were already in the custody of the Temple treasury.
The inhabitants of the city [are freed of liability], because there was nothing more that they could have done. They gave [the funds] to a paid watchman, who is liable in the event of theft and loss, and [the loss of property] due to forces beyond a person's control is an uncommon phenomenon.
If [the inhabitants' funds] were lost before the funds [in the Temple treasury] were set aside, they are considered as still being in the possession of the inhabitants of the city. The emissary is required to take an oath to the inhabitants of the city, and they are required to pay [their half-shekalim a second time].
If [the emissary] took [the required] oath, and they collected shekalim a second time, and then the thieves returned [the stolen funds], both sets of shekalim are consecrated, but [the later shekalim] are not considered [as payment] for the following year. Instead, [the later shekalim] should be included together with [the collection of shekalim] from the previous year.
There is an opinion that states that the first shekalim, which will be included among the shekalim of the present year, are the shekalim that were originally stolen, lost, or taken by forces beyond the emissary's control and returned. Another opinion states that the first shekalim are the shekalim that come to the hands of the Temple treasurer first.