Holy things. The “wave offerings” and “peace offerings” (Lev. 23:10, 17, 19) are probably intended, since they were “holy to the Lord for the priest” (Lev. 23:20). Further, this tax covered the sin offerings commanded in Num. 28:15, 22, 30; 29:5, 11, 16, 19; etc., and whatever else might be necessary. The establishment of such a tax does not necessarily mean that the contributions promised by Artaxerxes in his edict (Ezra 7:20—22) had ceased, and that the congregation now found it necessary to defray the expenses from their own resources. In addition to the assistance afforded by the king it now found necessary to provide for increased requirements of the Temple.