עזרא, פרק ז׳, פסוק כ״ד

A royal decree establishes a permanent economic shield for those dedicated to holy work, ensuring they remain free from government financial burdens. The declaration speaks directly to the royal treasurers and officials responsible for collecting taxes, setting a firm boundary on their authority [מצודת דוד, מלבי״ם, שטיינזלץ]. It explicitly names the various groups protected by this sweeping exemption, which includes the priests, the Levites, the singers, and the gatekeepers [אבן עזרא, רס״ג, שטיינזלץ].

Protection is also granted to the Nethinim, identified as the Gibeonites [רס״ג], who held the vital roles of chopping wood and drawing water for the altar [רש״י]. Ultimately, this absolute immunity applies to anyone who works and serves in the House of God.

The exemption covers a wide array of royal tributes, gifts, and financial demands [מצודת דוד, רלב״ג]. These include property taxes, poll taxes, road tolls, and crop levies [רש״י, רס״ג, שטיינזלץ]. The royal order makes it clear that no person or government authority possesses the power or permission to impose any of these burdens on the Temple workers [רש״י, מצודת דוד, מלבי״ם].

The primary reason for this broad immunity is the workers' constant dedication to the Temple service. Because they are entirely occupied with serving God, they are officially released from serving the king, rendering them completely free from state taxation [רש״י, רס״ג].