Jamieson, Fausset and Brown on 2 Kings 12:4

4. Jehoash said to the priests, &c.--There is here given an account of the measures which the young king took for repairing the temple by the levying of taxes: 1. "The money of every one that passeth the account," namely, half a shekel, as "an offering to the Lord" (Ex 30:13). 2. "The money that every man is set at," that is, the redemption price of every one who had devoted himself or any thing belonging to him to the Lord, and the amount of which was estimated according to certain rules (Le 27:1-8). 3. Free will or voluntary offerings made to the sanctuary. The first two were paid annually (see 2Ch 24:5).