דברי הימים ב, פרק כ״ד, פסוק ח׳

To streamline the collection of public funds for the renovation of the Temple, the king introduced a new, organized system designed to ensure both accessibility and transparency. Acting on royal orders, a special chest was prepared to gather the money [ביאור שטיינזלץ, מצודת ציון]. Some suggest that this box originally belonged to a private individual and was specifically repurposed for this sacred task [רד״ק].

Adapting the chest for its new role required a practical modification. A hole was bored into its lid, allowing people to drop their donations directly inside without needing to open the box. This served as a necessary security measure to protect the dedicated funds from thieves and fraudsters [רש״י, רד״ק]. The chest was then stationed outside, positioned at the gate facing outward [מצודת דוד, ביאור שטיינזלץ]. This strategic location was carefully chosen to provide easy and convenient access for any generous person wishing to bring an offering to God [רש״י].

A notable difference exists between this event and the parallel account in the Book of Kings, which places the collection chest near the inner altar. To resolve this contrast, an important distinction is made between two separate collection efforts. The chest located inside the Temple courtyard gathered new vows and freewill offerings. These funds were used to purchase burnt offerings, with only the leftover money directed toward the renovations. In contrast, the chest placed outside at the gate was dedicated specifically to collecting the accumulated past debts of the half-shekel tax mandated by Moses. Every coin gathered in this outer chest was devoted entirely and exclusively to the structural repair of the Temple [מלבי״ם].