Half a shekel— i.e. according to some commentators, nearly fourteen-pence. This tax, every man was bound to pay, from twenty years and upwards, Exodus 30:14. And neither more nor less was to be paid by rich or poor, Exodus 30:15 evidently to signify, that every soul is equally valuable in the sight of God, with whom there is no respect of persons; and that the ransom of one cost the same price with the ransom of the other; see 1 Pet. 18-20. This half shekel is said to be after the shekel of the sanctuary, i.e. according to the standard of the sanctuary, as if one should say, a shilling, according to the standard of the Tower. Note; They who value the Gospel, will never grudge to contribute towards the support of it.

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