דברי הימים ב, פרק ח׳, פסוק ז׳

Following the records of national fortifications and large-scale construction, the attention shifts to the workforce and the issue of taxation. The burden of forced labor and taxes was imposed on the surviving populations of the Canaanite nations. These remaining residents, which included the Hittites, Amorites, Perizzites, Hivites, and Jebusites, were specifically drafted for these heavy tasks because they were not part of the Israelites [ביאור שטיינזלץ].