Eliashib (compare the marginal reference) was the grandson of Joshua, the high priest contemporary with Zerubbabel.
The sheep gate - This was a gate in the eastern wall, not far from the pool of Bethesda, marginal reference, which was perhaps originally a sheep-pool.
The exact line which the writer follows in describing the circuit of the wall will probably be always a matter of dispute. According to the view here taken, the line described commences near the pool of Bethesda, on the east of the city, and is traced thence, first, northward, then westward, then southward, and finally eastward, as far as the pool of Siloam Nehemiah 3:15. From this point, it seems to the writer of this note that the line of the outer wall is not followed, but, instead of this, the inner wall of the “city of David,” which included the temple, is traced. This wall is followed northward from the pool of Siloam, past the “sepulchres of David” and Hezekiah’s pool to the “armoury” Nehemiah 3:19 at its northwest corner; it is then followed eastward to “the tower which lieth out from the king’s house” Nehemiah 3:25; from this it is carried southward, along the western edge of the Kidron valley to the “great tower which lieth out” Nehemiah 3:27, and then southwestward to the point at which it commenced near Siloam Nehemiah 3:27. The special wall of the “city of David” being thus completed, the writer finishes his entire account by filling up the small interval between the northeast angle of this fortification and the “sheep-gate” Nehemiah 3:28-32, from which he started.
They sanctified it - The priests commenced the work with a formal ceremony of consecration. When the work was completed, there was a solemn dedication of the entire circuit (see Nehemiah 12:27-43).
The tower of Hananeel is often mentioned; that of Meah, or rather Hammeah, or “the Hundred,” in Nehemiah only. Both towers must have been situated toward the northeastern corner of the city.