Charles Ellicott Commentary 2 Chronicles 24:6

"And the king called for Jehoiada the chief, and said unto him, Why hast thou not required of the Levites to bring in out of Judah and out of Jerusalem the tax of Moses the servant of Jehovah, and of the assembly of Israel, for the tent of the testimony?" — 2 Chronicles 24:6 (ASV)

And the king called for Jehoiada. —This is also recorded in 2 Kings 12:7.

The chief. —Literally, the head, i.e., of the priestly order. Usually kôhçn, “priest,” is added, as in 2 Chronicles 19:11 and 2 Chronicles 26:20. The Book of Kings simply has “the priest,” adding “and for the priests.”

Why have you not required of the Levites. —Or, Why have you not attended to the Levites (compare 2 Chronicles 31:9), that they might bring...? (i.e., ensured the Levites were bringing). Septuagint, Διὰ τί οὐκ ἐπεσκέψω περὶ τῶν Λευιτῶν τοῦ εἰσενέγκαι, κ.τ.λ.

The collection. —Rather, the tax (Ezekiel 20:40). “The tax of Moses” is not the poll tax of half a shekel for the sanctuary, imposed in Exodus 30:12-16 and collected in Exodus 38:25-26, but rather a general designation of the moneys mentioned in 2 Kings 12:25. (See Note on 2 Chronicles 24:4, supra.)

For the tabernacle of witness. —Or, the tent of the testimony (Numbers 9:15; compare Note on 2 Chronicles 23:11); i.e., the “Tent of the Law.”

In the Book of Kings, the question of Joash is, “Why are ye not repairing the breaches of the house?” He then continues: “And now, receive not money from your acquaintances, for the breaches of the house ye should give it” (namely, instead of appropriating it yourselves). In consequence, “the priests obeyed so as not to take money from the people, and not to repair the breaches of the house” (2 Kings 12:8).