Nehemiah 5:3-4
5:3 There were others who said, “We are putting up our fields, our vineyards, and our houses as collateral in order to obtain grain during the famine.”
5:4 Then there were those who said, “We have borrowed money to pay our taxes to the king 1 on our fields and our vineyards.
Nehemiah 11:30
11:30 Zanoah, Adullam and their settlements, in Lachish and its fields, and in Azekah and its villages. So they were encamped from Beer Sheba to the Valley of Hinnom.
Nehemiah 12:29
12:29 and from Beth Gilgal and from the fields of Geba and Azmaveth, for the singers had built settlements for themselves around Jerusalem.
1 tn Heb “for the tax of the king.”