Charles Ellicott Commentary 2 Kings 12:4

"And Jehoash said to the priests, All the money of the hallowed things that is brought into the house of Jehovah, in current money, the money of the persons for whom each man is rated, and all the money that it cometh into any man`s heart to bring into the house of Jehovah," — 2 Kings 12:4 (ASV)

The money of the dedicated things. —Compare to 1 Kings 15:15.

Is brought — that is, from time to time. All the silver given for the purposes of the sanctuary is meant.

Even the money of every one that passeth the account. — Rather, that is, current money (Genesis 23:16). The currency at this period consisted of pieces of silver of a fixed weight. There was no such thing as a Hebrew coinage before the exile. The reason “current money” was wanted was that it might be paid out immediately to the workpeople employed in the repairs.

The money that every man is set at. —Literally, each the money of the souls of his valuation, that is, every kind of redemption money, such as was paid in the case of the first-born (Numbers 18:16) and of a vow (Leviticus 27:2 and following). In the latter case, the priest fixed the amount to be paid.

And all the money that cometh into any man’s heart to bring —That is, all the free-will offerings in money.

In 2 Chronicles 24:6 the revenues here specified are called “the tax of Moses ... for the tabernacle,” implying that Moses had originally instituted them. The chronicler’s language, indeed, appears to indicate that he understood the money collected to have been chiefly the tax of half a shekel, which the law ordered to be paid by every male on occasion of the census (Exodus 30:12–16), for the good of the sanctuary.