The rich are not to give more than half a shekel and the poor are not to give less when you make the offering to the Lord to atone for your lives.
The atonement offering expected from all Israelites was half a shekel and was to be the same for both rich and poor.
Rich and poor have no bearing on the value of a man to God. One is not more worth (or less) of atonement. God counts us all equally worthy. We should be mindful of that even today.
I am thankful that God sees us equally and does not judge our value the same way we judge ourselves and others.