| Barnes' Notes on the Bible The king's tribute - The tax payable to the Persian monarch (compare Ezra 4:13; Esther 10:1). In ancient times, heavy taxation was often productive of debt and distress.
Clarke's Commentary on the BibleWe have borrowed money - This should be read, We have borrowed money for the king's tribute on our lands and vineyards. They had a tax to pay to the Persian king in token of their subjection to him, and though it is not likely it was heavy, yet they were not able to pay it.
Gill's Exposition of the Entire BibleThere were also that said,.... Who though they were able to buy corn for their families without mortgaging their estates: yet, say they: we have borrowed money for the king's tribute, and that upon our lands and vineyards; for though the priests, Levites, and Nethinims, were exempted from it, yet not the people in common; and some of these were so poor, that they could not pay it without borrowing upon their estates, and paying large usury for it, see
Keil and Delitzsch Biblical Commentary on the Old TestamentOthers, again, complained: We have borrowed money for the king's tribute upon our fields and vineyards. לוה means to be dependent, nexum esse, and transitively to make dependent, like מלא, to be full, and to make full: We have made our fields and our vineyards answerable for money for the king's tribute (Bertheau), i.e., we have borrowed money upon our fields for ... This they could only do by pledging the crops of these lands, or at least such a portion of their crops as might equal the sum borrowed; comp. the law, Leviticus 25:14-17.
Geneva Study BibleThere were also that said, We have borrowed money for the king's {c} tribute, and that upon our lands and vineyards. (c) To pay our tribute to the king of the Persians, which was exacted yearly from us.
Matthew Henry's Concise Commentary5:1-5 Men prey upon their fellow-creatures: by despising the poor they reproach their Maker. Such conduct is a disgrace to any, but who can sufficiently abhor it when adopted by professing Christians? With compassion for the oppressed, we should lament the hardships which many in the world are groaning under; putting our souls into their souls' stead, and remembering in our prayers and succours those who are burdened. But let those who show no mercy, expect judgment without mercy. | 
