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The final Mishna in Massekhet Shekalim returns to the rules of the shekalim, and specifically to their status in contemporary times when the Mikdash is no longer standing. Incidentally it also touches on some other halakhot that are dependent on the holiness of the Land of Israel and how they are to be kept in the absence of the Temple.In addition to Korbanos, the Mishnah identifies a number of other Mitzvos that, in the absence of the Beis HaMikdash, can no longer be fulfilled. The Mishnah/ our daf in Shekalim (8:8) mentions two, Shekalim and Bikkurim. Shekalim is obvious given that, according to the Chachomim, the entire purpose of contributing the half-shekel to the public fisc was to ensure the general public's participation and, more importantly, representation in the public Korbanos. Therefore, with no Beis Hamikdash and Korbanos, there is no longer a need to contribute the half-shekel.
The second Mitzvah is Bikkurim, the obligation to bring the first fruits up to the Beis HaMikdash and, after reading the Torah portion related to Bikkurim, leaving them behind for consumption by the Kohanim. Again, in the absence of the Beis HaMikdash this Mitzvah could no longer be performed. This leads us to end the masechta with the Nachem controversy ad Rav Goren.