דברי הימים א, פרק כ״ו, פסוק כ״ד

A senior position within the Temple administration was held by Shebuel, the grandson of Moses. His appointment to this role reveals a deep story of personal change and redemption. According to the tradition of the sages, Shebuel was actually Jonathan, the son of Gershom, a man who had previously served as a priest for idol worship at the Idol of Micah. His name was later changed to Shebuel to reflect that he had returned to God with all his heart.

King David recognized that Shebuel had a strong natural desire for wealth. Rather than viewing this as a permanent flaw, the king channeled this trait toward a positive purpose by appointing him to oversee the Temple finances. Shebuel is identified directly as the son of Moses to highlight his complete return to the right path. However, some traditions suggest that he eventually relapsed into his former destructive habits, which is why he is referred to in other places as the son of Manasseh [מנחת שי].

In his new position, Shebuel served as the chief official over the treasuries [ביאור שטיינזלץ]. While there is an opinion that his authority was limited to one specific treasury within the Temple courtyard, the primary approach among commentators is that he acted as the supreme minister of finance. In this top role, all other financial administrators and officials operated directly under his command [רש״י, מצודת דוד].