Manchester-based businessman John Kennedy told the Mahon tribunal he was asked to "bring a few bob" to a dinner in Manchester in 1994 to "help a friend".
He said he gave £stg1,000 for Bertie Ahern, then minister for finance, to the late Tim Kilroe, a Manchester-Irish hotelier. He made the contribution after being advised that Mr Ahern had "certain financial difficulties arising from his marital breakdown".
Mr Kennedy's donation was part of an £stg8,000 whip-around in the Four Seasons Hotel in Manchester made for Mr Ahern after he spoke at a private dinner in April or May 1994.
Counsel for the tribunal Henry Murphy SC queried Mr Kennedy on two statements he made to the tribunal, one provided in 2006, and the other on Monday with the aid of a solicitor.
Mr Murphy asked Mr Kennedy why he said in his initial statement that he made the contribution to support Mr Ahern's efforts to "change the face of Irish politics".
"It was to be given to Mr Ahern to do what he would with it," Mr Kennedy said.
Mr Kennedy said he had a west of Ireland "code" with Mr Kilroe, who would say, if someone was in need, "make sure you have a few bob with you".
When he arrived at the hotel, Mr Kilroe told him Mr Ahern had difficulties and mentioned his marital problems, he said.
A number of other people also gave donations, he said, of between £stg500 and £1,000.
Judge Gerald Keys asked if, when Mr Kennedy wrote to the tribunal initially, he thought his donation was political or personal. Mr Kennedy said he believed it was personal, but he did not tell the tribunal that because he did not want to embarrass Mr Ahern.
"It wasn't deliberate," he said. "I'm not here to deceive anybody."
He was also asked why he initially said the dinner raised £10,000 for Mr Ahern, but was now saying he wasn't sure, but thought it might have been £8,000.
Mr Kennedy said he was "not very well educated" and had given his "best shot" in his initial response to the tribunal.
Mr Murphy asked him to recall others at the dinner. Mr Kennedy said there were 20-25 people and mentioned Martin Flynn, Joe Kavanagh and Martin Stephens, all deceased.
"You cannot remember anybody who is still alive?" Mr Murphy asked.
Mr Murphy said he could not. The guests sat at a group of tables in the corner of the hotel restaurant, he said, and Mr Ahern gave a "sitting down" speech followed by questions and answers.
He gave his donation to Mr Kilroe when he arrived in the hotel. It was made in cash, in £50s and £20s. Mr Kennedy said he had 700 employees at the time and always required cash.
He said he understood that the other guests were asked to contribute too, but did not know how much they gave.
He said Mr Ahern did not thank him for his contribution.
Mr Murphy said Mr Ahern told the tribunal he attempted to contact people who attended the Manchester dinner after the tribunal began to make inquiries about it. He asked Mr Kennedy if he had been contacted.
"He certainly never contacted me," Mr Kennedy said.
