Charles Ellicott Commentary 2 Kings 12:5

"let the priests take it to them, every man from his acquaintance; and they shall repair the breaches of the house, wheresoever any breach shall be found." — 2 Kings 12:5 (ASV)

Every man of his acquaintance. —See 2 Chronicles 24:5. From that passage it is evident that the chronicler understood that the priests were required to collect such moneys, each in his own city and district, year by year. Our text, taken alone, would seem to imply that persons going to the Temple to have the value of vows estimated, or to make free-will offerings, resorted to the priests whom they knew. (The word rendered “acquaintance” only occurs in this account.)

The breaches of the house. —The dilapidations of the Temple were serious, not because of its age—it had only stood about 130 years—but owing to the wanton attacks of Athaliah and her sons (Compare to 2 Chronicles 24:7), who had, moreover, diverted the revenues of the sanctuary to the support of the Baalworship.