Samuel ben Nathan Ha-Levi Loew (Kelin or Kolin) (also "Lōw" or "Löw", ; c. 1720–1806) was a Talmudist and Halakhist, best known for his work Machatzit HaShekel (Ashkenazi pronunciation, Machatzis HaShekel).
The son of Nathan Naṭe ha-Levi, he was born at Kolín, Bohemia. For nearly 60 years he headed over a yeshiva at Boskovice (Boskowitz), Moravia, where he died on May 20, 1806. He had the title Av Beis Din of Boskowitz.By line to Machatzit haShekel on Yoreh De’ah
Samuel had 3 sons and 3 daughters: Benjamin Ze'ev Ha-Levi (Wolf) Boskowitz (1746–1818), Jacob (c. 1750–1833), Jehuda (c. 1751–1800), Sara (Hinda) married Markus (Mordechai Lob) Wassertrilling of Boskovice, Esther married Bernhard Biach. His son Wolf Boskowitz delivered the sermon at his funeral.Ma’amar Esther, Ofen, 1837 His descendant in the 5th generation, Dr. Max Anton Löw, a convert to Roman Catholicism, was the attorney of the anti-Semite Francis Deckert.Mittheilungen der Gesell. zur Abwehr des Antisemitismus, 1896, pp. 45, 48; 1897, pp. 190, 216; Oest. Wochenschrift, 1896, p. 65
Works His works were published under the name Machatzit HaShekel as follows; these commentaries appear nowadays in most editions of the Shulchan Aruch: An extensive super-commentary on Abraham Abele Gombiner's Magen Abraham on Shulchan Aruch, Orach Chayim (Vienna, 1807–1808; 2d ed. 1817; several times reprinted) A super-commentary on the "Shakh" on Shulchan Aruch, Yoreh Deah Hilchot Niddah (Lemberg, 1858) and Hilchot Melichah (ib. 1860) Novellas on several tractates from the Babylonian Talmud: Eruvin, Shabbat, Reh, Sukkah, Gitin, Kiddushin, Baba Metzia, Chulin, Baba Batra, Ketubot, Pesachim, Ketubot, Makhot, Avoda Zara, and more Sermons
References
Its bibliography: Aaron Walden, Shem ha-Gedolim he-Ḥadash, ii.44, Warsaw, 1880 Isaac Benjacob, Oẓar ha-Sefarim, p. 321 Julius Fürst, Bibl. Jud. s.v. Kollin, Samuel Joseph Zedner, Cat. Hebr. Books Brit. Mus. p. 417