Charles Ellicott 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)

Also we made ordinances for us. —The covenant proceeds now to certain new regulations and resumption of neglected duties.

To charge ourselves. —Origin of that annual rate for the general service of the Temple which afterwards was raised to a half shekel (Matthew 17:24). The more ancient half shekel of the law was only an occasional tax (Exodus 30:13).