Albert Barnes Commentary 2 Kings 15:20

"And Menahem exacted the money of Israel, even of all the mighty men of wealth, of each man fifty shekels of silver, to give to the king of Assyria. So the king of Assyria turned back, and stayed not there in the land." — 2 Kings 15:20 (ASV)

Menahem exacted the money - The kings of Israel had no such ready resource in difficulties as that possessed by the kings of Judah in the temple treasury (2 Kings 12:18; 2 Kings 16:8). Hence, the forced contribution from the people, the odium of which was diminished by confining the levy to the comparatively rich.

Each man fifty shekels - As the silver talent contained 3,000 shekels, the levy of fifty shekels a head must have extended to 60,000 persons.