The rich shall not give more, and the poor shall not give less, than the half shekel, when you give the LORD’s offering to make atonement for your lives.
Some observe that the repetition of those words, The Lord spoke unto Moses, here and afterwards (Exo 30:17, Exo 30:22, Exo 30:34), intimates that God did not deliver these precepts to Moses in the mount, in a continued discourse, but with many intermissions, giving him time either to write what was said to him or at least to charge his memory with it.
Commenting on Exodus 30:11-16
The rich shall not give more, and the poor shall not give less than half a shekel,.... Which shows that the Israelites were alike in the esteem of God, their worldly circumstances making no difference; their souls being alike, the same ransom price was given for them; and that they were all to have an equal share in the service and sanctuary of God, and...
The rich shall not give more, and the poor shall not give less than half a shekel, when [they] give an offering unto the LORD, to make an atonement for your souls. (i) That God should be merciful to you.