תנו רבנן קופה של צדקה נגבית בשנים ומתחלקת בשלשה נגבית בשנים שאין עושים שררות על הצבור פחות משנים ומתחלקת בשלשה כדיני ממונות תמחוי נגבית בשלשה ומתחלקת בשלשה שגבויה וחלוקה שוים
Our rabbis taught: The charity fund is collected by two people, and distributed by three people. It is collected by two people, because any position of authority over the community cannot be held by fewer than two people. And it is distributed by three, like judges of monetary matters [monetary matters are always judged by courts of three]. Food for the soup kitchen is collected by three people, and distributed by three people, because the collection and the distribution are equal.