Again, it might be understood from the book of Kings that sacred dues and offerings, which formed the revenue of the priests and Levites, were diverted by the king’s orders to the repair of the fabric. The chronicler was naturally anxious that there should be no mistake on this point; the ambiguous phrases are omitted, and it is plainly indicated that funds were raised for the repairs by means of a special tax ordained by Moses. Joash “assembled the priests and the Levites, and said to them, Go out into the cities of Judah, and gather of all Israel money to repair the house of your God from year to year, and see that ye hasten the matter. Howbeit the Levites hastened it not.” The remissness of the priests in the original narrative is here very faithfully and candidly transferred to the Levites. Then, as in the book of Kings, Joash remonstrates with Jehoiada, but the terms of his remonstrance are altogether different: here he complains because the Levites have not been required “to bring in out of Judah and out of Jerusalem the tax appointed by Moses the servant of Jehovah and by the congregation of Israel for the tent of the testimony,”_i.e._, the Tabernacle, containing the Ark and the tables of the Law. The reference apparently is to the law(400) that when a census was taken a poll-tax of a half-shekel a head should be paid for the service of the Tabernacle. As one of the main uses of a census was to facilitate the raising of taxes, this law might not unfairly be interpreted to mean that when occasion arose, or perhaps even every year, a census should be taken in order that this poll-tax might be levied. Nehemiah arranged for a yearly poll-tax of a third of a shekel for the incidental expenses of the Temple.(401) Here, however, the half-shekel prescribed in Exodus is intended; and it should be observed that this poll-tax was to be levied, not once only but “from year to year.” The chronicler then inserts a note to explain why these repairs were necessary: “The sons of Athaliah, that wicked woman, had broken up the house of God; and also all the dedicated things of the house of Jehovah they bestowed upon the Baals.” Here we are confronted with a further difficulty. All Jehoram’s sons except Ahaziah were murdered by the Arabs in their father’s life-time. Who are these “sons of Athaliah” who broke up the Temple? Jehoram was about thirty-seven when his sons were massacred, so that some of them may have been old enough to break up the Temple. One would think that “the dedicated things” might have been recovered for Jehovah when Athaliah was overthrown; but possibly, when the people retaliated by breaking into the house of Baal, there were Achans among them, who appropriated the plunder.