The rich shall not give more, and the poor shall not give less, than half a shekel... (Exodus 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)