Nehemiah 10:32

“Also we made ordinance, for us, etc.] Laws among themselves, binding them to that which the laws of God did not: to charge ourselves yearly with the third part of a shekel, for the service of the house of our God; the particulars of which follow in the next verse; for the defraying of which there used to be a treasury in the temple; but now there was none, and therefore they took this method to assess themselves; and being poor, instead of the half shekel, which in some cases was required, they only charged themselves with the third part of one; though Aben Ezra thinks this was added to the half shekel, and was paid over and above that; according to Brerewood f63, it was of the value of ten…”

“the third part of a shekel for the service of the house of our God--The law required every individual above twenty years of age to pay half a shekel to the sanctuary. But in consequence of the general poverty of the people, occasioned by war and captivity, this tribute was reduced to a third part of a shekel.”

“The third part of a sheckel - This appears to have been the first occasion on which an annual payment toward the maintenance of the temple service and fabric was established. The half-shekel of the Law Exodus 30:13 was paid only at the time of a census (which rarely took place), and was thus not a recurring tax. In later times, the annual payment was raised from the third of a shekel to half a shekel Matthew 17:24. return to 'Top of Page'”

“to charge: Gen 28:22; Pro 3:9 the third part: According to the law, every one above twenty years of age was to give half a shekel to the sanctuary for a ransom for their souls. But, on account of the general poverty of the people, occasioned by their wars, and captivity, and by heavy tributes, etc., in the land of their captivity, this sum was reduced to the third part of a shekel. Exo 30:11-16; Mat 17:24-27; Co2 8:12 Nehemiah 10:33”