Nehemiah 10:32-39

    <p class=default>
      
        According to the law, every one above twenty years of age was to give half a shekel to the 
        sanctuary, which was called 
      
      
        <b>a ransom for their souls. </b>
      
      
        See 
      
      
        <b>Exodus 30:11-16</b>
      
      
        . 
      
    </p>

<p>

      
        But why is one thirdof a shekel now promised instead of the halfshekel, which the law 
        required? To this question no better answer can be given than this: the general povertyof 
        the people, occasioned by their wars, overthrows, heavy tributes, land of their captivity: 
        and now on their return, having little property, it was impossible for them to give more; 
        and we know, from the terms of the law in this case, that the poorand the richwere obliged 
        to give alike, because it was a ransom for theirsouls; and the souls of the poorand the 
        richwere of likevalue, and stood equally in need of redemption; for all were equally 
        fallen, and allhad come equally short of the glory ofGod.Though only a third partof a 
        shekel was given at this time, and probably for the reason above assigned, yet when the 
        people got into a state of greater prosperity, the halfshekel was resumed: for it is clear 
        that this sum was paid in the time of our Lord, though not to the temple, but to the Roman 
        government. Hence when those who collected this as a tributecame to our Lord, it was for 
        the d?d?a?µa, didrachma, which was half a shekel; and the coin with which our Lord paid 
        for himself and Peterwas a stater, which contained exactly two half shekels. See Matthew 
        17:24-27. 
      
    <br/>

      
        	
      
      
        <b>Jesus Christ himself paid this tax </b>
      
      
        for himself and the apostle Peter, in spite of our Lord's being exempt from it. This he 
        did by sending Peter to take up the fish out of the sea of Galilee with a whole shekel in 
        its mouth
      
      
        
      
    </p>