2 Kings 12:6

Joash ordered the collection of funds from the cities of Judah (2 Chronicles 24:5) for temple repairs. The money came from special Levitical taxes, a census tax (2 Chronicles 24:9), and voluntary donations. After some time, the priests still had not repaired the temple. So Joash took control of the project and assigned others to manage the repairs (see also study note on 2 Chronicles 24:4–8).

Jehoash said to the priests, &c.--There is here given an account of the measures which the young king took for repairing the temple by the levying of taxes: 1. "The money of every one that passeth the account," namely, half a shekel, as "an offering to the Lord" (Exo 30:13). 2. "The money that every man is set at," that is, the redemption price of every one who had devoted himself or any thing belonging to him to the Lord, and the amount of which was estimated according to certain rules (Lev 27:1-8). 3. Free will or voluntary offerings made to the sanctuary. The first two were paid annually (see Ch2 24:5).

We have here an account of the repairing of the temple in the reign of Joash.
I. It seems, the temple had gone out of repair. Though Solomon built it very strong, of the best materials and in the best manner, yet in time it went to decay, and there were breaches found in it (Kg2 12:5), in the roofs, or walls, or floors, the ceiling, or wainscoting, or windows, or the partitions of the courts. Even temples themselves are the worse for the wearing; but the heavenly temple will never wax old. Yet it was not only the teeth of time that made these breaches, the sons of Athaliah had broken up the house of God (Ch2 24:7), and, out of enmity to the service of the temple, had damaged the buildings of it, and the priests had not taken care to repair the breaches in time, so that they went worse and worse. Unworthy were those husbandmen to have this valuable vineyard let out to them upon such easy terms who could not afford to keep the winepress in due and tenantable repair, Mat 21:33. Justly did their great Lord sue them for this permissive waste, and by his judgments recover locum vastatum - for dilapidations (as the law speaks), when this neglected temple was laid even with the ground.
II. The king himself was (as it should seem) the first and forwardest man that took care for the repair of it. We do not find that the priests complained of it or that Jehoiada himself was active in it, but the king was zealous in the matter, 1. Because he was king, and God expects and requires from those who have power that they use it for the maintenance and support of religion, the redress of grievances, and reparation of decays, for the exciting and engaging of ministers to do their part and people theirs. 2. Because the temple had been both his nursery and his sanctuary when he was a child, in a grateful remembrance of which he now appeared zealous for the honour of it. Those who have experienced the comfort and benefit of religious assemblies will make the reproach of them their burden (Zep 3:18), the support of them their care, and the prosperity of them their chief joy.
III. The priests were ordered to collect money for these repairs, and to take care that the work was done. The king had the affairs of his kingdom to mind, and could not himself inspect this affair, but he employed the priests to manage it, the fittest persons, and most likely, one would think, to be hearty in it. 1. He gave them orders for the levying of the money of the dedicated things. They must not stay till it was paid in, but they must call for it where they knew it was due, in their respective districts, as redemption-money (by virtue of the law, Lev 27:2, Lev 27:3), or as a free-will offering, Kg2 12:4. This they were to gather every man of his acquaintance, and it was supposed that there was no man but had acquaintance with some or other of the priests. Note, We should take the opportunity that God gives us of exciting those we have a particular acquaintance with to that which is good. 2. He gave them orders for laying out the money they had levied in repairing the breaches of the house, Kg2 12:5.
IV. This method did not answer the intention, Kg2 12:6. Little money was raised. Either the priests were careless, and did not call on the people to pay in their dues, or the people had so little confidence in the priests' management that they were backward to pay money into their hands; if they were distrusted without cause, it was the people's shame; if with, it was more theirs. But what money was raised was not applied to the proper use: The breaches of the house were not repaired; the priests thought it might serve as well as it had done, and therefore put off repairing from time to time. Church work is usually slow work, but it is a pity that churchmen, of all men, should be slow at it. Perhaps what little money they raised they thought it necessary to use for the maintenance of the priests, which must needs fall much short when ten tribes had wholly revolted and the other two were wretchedly corrupted.
V. Another method was therefore taken. The king had his heart much set upon having the breaches of the house repaired, Kg2 12:7. His apostasy, at last, gives us cause to question whether he had as good an affection for the service of the temple as he had for the structure. Many have been zealous for building and beautifying churches, and for other forms of godliness, who yet have been strangers to the power of it. However, we commend his zeal, and blame him not for reproving even his tutor Jehoiada himself when he saw him remiss; and so convincing was his reproof that the priests owned themselves unworthy to be any longer employed, and consented to the taking of some other measures, and the giving up of the money they had received into other hands, Kg2 12:8. It was honestly done, when they found they had not spirit to do it themselves, not to hinder other people from doing it. Another course was taken,
1. For raising money, Kg2 12:9, Kg2 12:10. The money was not paid into private hands, but put into a public chest, and then people brought it in readily and in great abundance, not only their dues, but their free-will offerings for so good a work. The high priest and the secretary of state counted the money out of the chest, and laid it by in specie for the use to which it was appropriated. When public distributions are made faithfully public contributions will be made cheerfully. The money that was given, (1.) Was dropped into the chest through a hole in the lid, past recall, to intimate that what has been once resigned to God must never be resumed. Every man, as he purposeth in his heart, so let him give. (2.) The chest was put on the right hand as they went in, which, some think, is alluded to in that rule of charity which our Saviour gives, Let not thy left hand know what thy right hand doeth. But, while they were getting all they could for the repair of the temple, they did not break in upon that which was the stated maintenance of the priests, Kg2 12:16. The trespass-money and the sin-money (which were given to them by that law, Lev 5:15, Lev 5:16) were reserved to them. Let not the servants of the temple be starved under colour of repairing the breaches of it.
2. For laying out the money that was raised.
(1.) They did not put it into the hands of the priests, who were not versed in affairs of this nature, having other work to mind, but into the hands of those that did the work, or at least had the oversight of it, Kg2 12:11. Those were fittest to be entrusted with this business whose employment lay that way. Tractant fabrilia fabri - Every artist has his trade assigned; but let not those who are called to war the holy warfare entangle themselves in the affairs of this life. Those that were thus entrusted did the business, [1.] Carefully, purchasing materials and paying workmen, Kg2 12:12. Business is done with expedition when those are employed in it that understand it and know which way to go about it. [2.] Faithfully; such a reputation they got for honesty that there was no occasion to examine their bills or audit their accounts. Let all that are entrusted with public money, or public work, learn hence to deal faithfully, as those that know God will reckon with them, whether men do or no. Those that think it is no sin to cheat the government, cheat the country, or cheat the church, will be of another mind when God shall set their sins in order before them.
(2.) They did not lay it out in ornaments for the temple, in vessels of gold or silver, but in necessary repairs first (Kg2 12:13), whence we may learn, in all our expenses to give that the preference which is most needful, and, in dealing for the public, to deal as we would for ourselves. After the repairs were finished we find the overplus turned into plate for the service of the temple, Ch2 24:14.

In the three and twentieth year - In what year Jehoash gave the orders for these repairs, we cannot tell; but the account here plainly intimates that they had been long given, and that nothing was done, merely through the inactivity and negligence of the priests; see Ch2 24:6.
It seems that the people had brought money in abundance, and the pious Jehoiada was over the priests, and yet nothing was done! Though Jehoiada was a good man, he does not appear to have had much of the spirit of an active zeal; and simple piety, without zeal and activity, is of little use when a reformation in religion and manners is necessary to be brought about. Philip Melancthon was orthodox, pious, and learned, but he was a man of comparative inactivity. In many respects Martin Luther was by far his inferior, but in zeal and activity he was a flaming and consuming fire; and by him, under God, was the mighty Reformation, from the corruptions of popery, effected. Ten thousand Jehoiadas and Melancthons might have wished it in vain; Luther worked, and God worked by him, in him, and for him.

But it was so, that in the twenty and third year of King Jehoash, the priests had not repaired the breaches of the house. Either the people being backward to pay in the money, or the priests converted it to their own use: or, however, were negligent of doing the work enjoined them by the king, either in collecting the money, or in using it as they were directed.

Either because the people were generally corrupt and backward to the worship of God, especially where it cost them any thing; or because the persons employed in making the collections were negligent, or unfaithful, perverting the money received to their own uses, as may seem probable from the contrary character of other persons, of whom it is noted that they dealt faithfully, below, ; or because the people did not like this way of collection, and had no good opinion of the collectors’ faithfulness.

But when the twenty-third year of the reign of Joash arrived, and the dilapidations had not been repaired, the king laid the matter before the high priest Jehoiada and the priests, and directed them not to take the money any more from their acquaintance, but to give it for the dilapidations of the temple; "and the priests consented to take no money, and not to repair the dilapidations of the house," i.e., not to take charge of the repairs. We may see from this consent how the command of the king is to be understood. Hitherto the priests had collected the money to pay for the repairing of the temple; but inasmuch as they had not executed the repairs, the king took away from them both the collection of the money and the obligation to repair the temple. The reason for the failure of the first measure is not mentioned in our text, and can only be inferred from the new arrangement made by the king (Kg2 12:9): "Jehoiada took a chest-of course by the command of the king, as is expressly mentioned in Ch2 24:8, - bored a hole in the door (the lid) thereof, and placed it by the side of the altar (of burnt-offering) on the right by the entrance of every one into the house of Jehovah, that the priests keeping the threshold might put thither (i.e., into the chest) all the money that was brought into the house of Jehovah."