The third part of a sheckel - This appears to have been the first occasion on which an annual payment toward the maintenance of the temple service and fabric was established. The half-shekel of the Law Exodus 30:13 was paid only at the time of a census (which rarely took place), and was thus not a recurring tax. In later times, the annual payment was raised from the third of a shekel to half a shekel Matthew 17:24.

Charge ourselves yearly with the third part of a shekel - According to the law, every one above twenty years of age was to give half a shekel to the sanctuary, which was called a ransom for their souls. See Exodus 30:11-16. But why is one third of a shekel now promised instead of the half shekel, which the law required? To this question no better answer can be given than this: the general poverty of the people, occasioned by their wars, overthrows, heavy tributes, etc., in the 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 poor and the rich were obliged to give alike, because it was a ransom for their souls; and the souls of the poor and the rich were of like value, and stood equally in need of redemption; for all were equally fallen, and all had come equally short of the glory of God.

Though only a third part of 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 half shekel 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 tribute came to our Lord, it was for the διδραχμα, didrachma, which was half a shekel; and the coin with which our Lord paid for himself and Peter was a stater, which contained exactly two half shekels. See Matthew 17:24-27.

Also we made ordinance, for us,.... Laws among themselves, binding them to that which the laws of God did not:

to charge ourselves yearly with the third part of a shekel, for the service of the house of our God; the particulars of which follow in the next verse; for the defraying of which there used to be a treasury in the temple; but now there was none, and therefore they took this method to assess themselves; and being poor, instead of the half shekel, which in some cases was required, they only charged themselves with the third part of one; though Aben Ezra thinks this was added to the half shekel, and was paid over and above that; according to Brerewood (a), it was of the value of ten pence of our money: Waserus (b) has given us the figure of one of these coins, with this inscription, a "third" part of a shekel of Israel.

(a) De Pond. & Pret. Vet. Num. c. 1.((b) De Antiqu. Num. Heb. l. 2.

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;

32. the third part of a shekel for the service of the house of our God-The law required every individual above twenty years of age to pay half a shekel to the sanctuary. But in consequence of the general poverty of the people, occasioned by war and captivity, this tribute was reduced to a third part of a shekel.

10:32-39 Having covenanted against the sins of which they had been guilty, they obliged themselves to observe the duties they had neglected. We must not only cease to do evil, but learn to do well. Let not any people expect the blessing of God, unless they keep up public worship. It is likely to go well with our houses, when care is taken that the work of God's house goes on well. When every one helps, and every one gives, though but little, toward a good work, the whole will come to be a large sum. We must do what we can in works of piety and charity; and whatever state we are placed in, cheerfully perform our duty to God, which will be the surest way to ease and liberty. As the ordinances of God are the appointed means of support to our souls, the believer will not grudge the expense; yet most people leave their souls to starve.