Nehemiah 10:32

30 We would not give ^aour daughters as wives to the peoples of the land, nor take their daughters for our sons;

31 ^aif the peoples of the land brought¹ wares or any grain to sell on the Sabbath day, we would not buy it from them on the Sabbath, or on a holy day; and we would forego the ^bseventh year’s produce and the ^cexacting of every debt.

32 Also we made ordinances for ourselves, to exact from ourselves yearly ^aone-third of a shekel for the service of the house of our God:

33 for ^athe showbread, for the regular grain offering, for the ^bregular burnt offering of the Sabbaths, the New Moons, and the set feasts; for the holy things, for the sin offerings to make atonement for Israel, and all the work of the house of our God.

34 We cast lots among the priests, the Levites, and the people, ^afor bringing the wood offering into the house of our God, according to our fathers’ houses, at the appointed times year by year, to burn on the altar of the Lord our God ^bas it is written in the Law.

Commentaries:

Adam Clarke

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Nehemiah 10:32

Charge ourselves yearly with the third part of a shekel - According to the law, every one above twenty years of age was to give half a shekel to the sanctuary, which was called a ransom for their souls. See Exodus 30:11-16. But why is one third of a shekel now promised instead of the half shekel, which the law required? To this question no better answer can be given than this: the general poverty of the people, occasioned by their wars, overthrows, heavy tributes, etc., in the land of their captivity: and now on their return, having little property, it was impossible for them to give more; and we know, from the terms of the law in this case, that the poor and the rich were obliged to give alike, because it was a ransom for their souls; and the souls of the poor and the rich were of like value, and stood equally in need of redemption; for all were equally fallen, and all had come equally short of the glory of God.

Though only a third part of a shekel was given at this time, and probably for the reason above assigned, yet when the people got into a state of greater prosperity, the half shekel was resumed: for it is clear that this sum was paid in the time of our Lord, though not to the temple, but to the Roman government. Hence when those who collected this as a tribute came to our Lord, it was for the , didrachma, which was half a shekel; and the coin with which our Lord paid for himself and Peter was a stater, which contained exactly two half shekels. See Matthew 17:24-27.

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