"The horse gate" was on the east side of the city, overlooking the Kidron valley. It seems to have been a gate by which horses approached and left the old palace, that of David, which lay north of the temple Nehemiah 3:25.

The horse gate - The place through which the horses passed in order to be watered; It was near the temple. Some rabbins suppose that in order to go to the temple, a person might go on horseback to the place here referred to, but then was obliged to alight, as a horse could pass no farther. Horses were never very plentiful in Jerusalem.

From above the horse gate repaired the priests,.... So called, either because near it were stables for horses; or through it horses were led to be watered at the brook of Kidron, to which it was near; or to be exercised in the valley; Josephus (c) speaks of the "hippie", or horse tower, which might be near it:

everyone over against his house; for it seems there was a row of houses in which the priests dwelt, and each of them repaired as much of the wall as was right against his house.

(c) Ut supra. (De Bello Jud. l. 5. c. 4. sect. 2, 3.)

The wall of Ophel and the eastern side of the temple area. - Nehemiah 3:28 Above the horse-gate repaired the priests, each opposite his own house. The site of the horse-gate appears, from 2 Chronicles 23:15 compared with 2 Kings 11:6, to have been not far distant from the temple and the royal palace; while according to the present verse, compared with Nehemiah 3:27, it stood in the neighbourhood of the wall of Ophel, and might well be regarded as even belonging to it. Hence we have, with Thenius, to seek it in the wall running over the Tyropoean valley, and uniting the eastern edge of Zion with the western edge of Ophel in the position of the present dung-gate (Bab el Mogharibeh). This accords with Jeremiah 31:40, where it is also mentioned; and from which passage Bertheau infers that it stood at the western side of the valley of Kidron, below the east corner of the temple area. The particular מעל, "from over," that is, above, is not to be understood of a point northwards of the horse-gate, but denotes the place where the wall, passing up from Zion to Ophel, ascended the side of Ophel east of the horse-gate. If, then, the priests here repaired each opposite his house, it is evident that a row of priests' dwellings were built on the western side of Ophel, south of the south-western extremity of the temple area.

From above the horse gate repaired the priests, every one over against his house.

3:1-32 The rebuilding the walls of Jerusalem. - The work was divided, so that every one might know what he had to do, and mind it, with a desire to excel; yet without contention, or separate interests. No strife appears among them, but which should do most for the public good. Every Israelite should lend a hand toward the building up of Jerusalem. Let not nobles think any thing below them, by which they may advance the good of their country. Even some females helped forward the work. Some repaired over against their houses, and one repaired over against his chamber. When a general good work is to be done, each should apply himself to that part which is within his reach. If every one will sweep before his own door, the street will be clean; if every one will mend one, we shall all be mended. Some that had first done helped their fellows. The walls of Jerusalem, in heaps of rubbish, represent the desperate state of the world around, while the number and malice of those who hindered the building, give some faint idea of the enemies we have to contend with, while executing the work of God. Every one must begin at home; for it is by getting the work of God advanced in our own souls that we shall best contribute to the good of the church of Christ. May the Lord thus stir up the hearts of his people, to lay aside their petty disputes, and to disregard their worldly interests, compared with building the walls of Jerusalem, and defending the cause of truth and godliness against the assaults of avowed enemies.