Albert Barnes Commentary Nehemiah 10:32

"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;" — Nehemiah 10:32 (ASV)

The third part of a shekel - 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).