דברי הימים ב, פרק כ״ד, פסוק ו׳

The King of Judah demands accountability for the delayed repairs to the Temple. Approaching Jehoiada the Chief Priest [ביאור שטיינזלץ], the King questions why he did not firmly press the Levites and investigate the delay to ensure the funds were gathered quickly [מצודת דוד, ביאור שטיינזלץ].

The collected money is characterized as a gift or offering [מצודת ציון, ביאור שטיינזלץ], a term rooted in the original Torah commandment regarding the half-shekel [רש״י, רד״ק]. The primary approach among commentators is that the King was referring to this mandatory half-shekel, which was required from every Israelite man once a year. Expanding on this, [רד״ק] and [מצודת דוד] note that the collection actually consisted of three distinct types of funds: the mandatory half-shekel, money given to fulfill personal vows of valuation, and voluntary free-will donations specifically meant for the Temple's upkeep.

The King grounds his demand in historical precedent, pointing to the original offering that Moses commanded the Israelites to bring to the Tabernacle in the wilderness. The King seeks to reinstate this established practice for the Temple [רד״ק, מצודת דוד, ביאור שטיינזלץ]. Adding another layer to this confrontation, [מלבי״ם] explains that the King was not merely asking for current contributions. He also demanded that the half-shekel be collected retroactively for the years when Athaliah ruled. Because Athaliah and her sons had plundered the Temple treasury to fund idol worship, the public was now obligated to bring new contributions to replace everything that had been stolen.