Passover traditionally entails relatively high costs in purchasing kosher food for Passover, and in purchasing food for the holiday.
In Rama, on the first sign of the Pesach laws in the Shulchan Aruch, the custom of making a magvet for the purpose of buying wheat for the poor (to prepare unleavened bread) in preparation for Passover, in which all the citizens of the city must participate[1]. Some see the origin of this magvet already in the Jerusalem Talmud[2]..
This donation is considered a mandatory tax, and the city officials were authorized to compel the city's residents (including the scholars who are exempt from other municipal taxes) to participate in it[3].
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1. Shulchan Aruch Orach Haim, Siman Takht, Section A..
2. "And after all the lin milin Itamar for passim and zimit twelve new. Rabbi Yossi bi Rabbi Bon for the Passover vessels between Lisha and Lithan.".
3. Mishna Berura Siman Takht, subsection 3, 5, 6..
$ 520