Nehemiah 10:32 - Albert Barnes' Notes on the Bible

Bible Comments

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.

Nehemiah 10:32

32 Also we made ordinances for us, to charge ourselves yearly with the third part of a shekel for the service of the house of our God;