And Jehoash said to the priests, All the money of the dedicated things that is brought into the house of the LORD, even the money of every one that passeth the account, the money that every man is set at, and all the money that cometh into any man's heart to bring into the house of the LORD,
Jehoash said to the priests ... There is here given an account of the measures which the young king took for repairing the temple by the levying of taxes. There are three sorts of money reckoned:
(1) "The money of everyone that passeth the account" (our translators have supplemented this word) namely, half a shekel, as an offering to the Lord (Exodus 30:13). This money was destined for the temple as it had been originally for the tabernacle.
(2) "The money that every man (Hebrew the souls or persons) is set at"- ie the redemption-price of (2) "The money that every man (Hebrew, the souls, or persons) is set at" - i:e., the redemption-price of everyone who had devoted himself or anything belonging to him to the Lord, and the amount of which was estimated according to certain rules (Leviticus 27:1-8).
(3) Free-will or voluntary offerings made to the sanctuary. The first two were paid annually (see the notes at 2 Chronicles 24:5).