This מאמר is מוגה. It deals with the idea that a מחצית השקל is not a half שקל but rather an entire שקל that has been halved. This halving (causes one half to be lower) ends with the two halves rejoining better and higher than they were before they were halved. One half is the Yid or his Nefesh HaBahamis; the other half is Schechina or the Nefesh HaElokis. Dealing with the animal reveals its source in תוהו and higher and elevates the other half as well. This is so great as to לכפר על נפשותיכם even for חטא העגל.
