דברי הימים ב, פרק כ״ז, פסוק ה׳

After previously paying tribute to the king's father, the Ammonites decided to rebel. In response, the king waged war against them and secured a decisive victory [מלבי״ם, ביאור שטיינזלץ]. As a consequence of their defeat, the Ammonites were forced to pay a tax consisting of silver and grain. The grain was measured in large units of volume, with each unit holding over 210 liters [ביאור שטיינזלץ]. The requirement of ten thousand measures of barley relies on this same large unit of volume [מצודת דוד]. While these quantities of wealth and harvest were significant, they were not considered enormous, reflecting the reality that the Ammonite kingdom itself was not particularly large [ביאור שטיינזלץ].

The Ammonites delivered this tribute over a period of three years. Commentators offer two perspectives on the nature of these ongoing payments. One approach suggests that the payment in the first year was meant to settle the accumulated debt from the years they had rebelled and withheld their taxes. Following this initial restitution, the king imposed a strict fine, requiring them to pay the exact same amount for two additional years as a punishment for the uprising itself [מלבי״ם, ביאור שטיינזלץ]. Another perspective suggests that the payments were simply a standard, recurring tax; the Ammonites sent the tribute and then routinely repeated the process each year for three years [מצודת ציון].