(24) We certify you.--The exemption of so large a number as the entire ministry of the Temple from all kinds of taxation is emphatically introduced.

Verse 24. - We certify you. The use of the plural is curious. Hitherto the king has made every permission and command to rest on his own sole authority (see vers. 12, 13, 21). Now that he reaches the most important point in the whole of his decree - the permanent exemption of a large part of the people from liability to taxation of any kind, his style changes, and he says, "We certify you." Perhaps he speaks in the name of himself and his successors; or possibly he means to say that in this matter he has asked and obtained the assent and consent of his council (compare ver. 28). Or ministers. Rather, "and ministers." It is generally allowed that the word here translated "ministers" is not applied to the Nethinim, but to that still lower grade of attendants in the sanctuary called "Solomon's servants" in Ezra 2:55-58, and Nehemiah 7:57-60. It shall not be lawful to impose toll, tribute, or custom upon them It may be suspected from this proviso that the Persians exempted from taxation their own (Magian) priests, though of this there is no other evidence. But they would scarcely have placed a foreign priesthood on a higher level of favour than their own.

7:11-26 The liberality of heathen kings to support the worship of God, reproached the conduct of many kings of Judah, and will rise up in judgment against the covetousness of wealthy professed Christians, who will not promote the cause of God. But the weapons of Christian ministers are not carnal. Faithful preaching, holy lives, fervent prayers, and patient suffering when called to it, are the means to bring men into obedience to Christ.Also we certify you, that touching any of the priests and Levites, singers, porters, Nethinims, or ministers of this house of God,.... The king had a right and perfect knowledge of the distinct offices and services of those persons, see Ezra 7:7,

it shall not be lawful to impose toll, tribute, or custom, upon them; that they might be the less encumbered with the affairs of life, and be more at leisure to attend divine service, and do it the more readily and freely; it was usual with the Heathens to except ecclesiastics from taxes, tributes, and imposts; so the priests in Egypt (w), and the Druids here in Britain (x).

(w) Diodor. Sicul. l. 1. p. 66. (x) Caesar. Comment. de Bello Gall. l. 6. c. 13.