We note, first, the true source of money for religious purposes. There was a fixed amount for which 'each man is rated,' and that made the minimum, but there was also that which 'cometh into any man's heart to bring,' and that was infinitely more precious than the exacted tax. The former was appropriate to the Old Testament, of which the animating principle was law and the voice: 'Thou shalt' or 'Thou shalt not.' The latter alone fits the New Testament, of which the animating principle is love and the voice: 'Though I have all boldness in Christ to enjoin thee ... yet for love's sake I rather beseech.' What disasters and what stifling of the spirit of Christian liberality have marred the Church for many centuries, and in many lands, because the great anachronism has prevailed of binding its growing limbs in Jewish swaddling bands, and degrading Christian giving into an assessment! And how shrunken the stream that is squeezed out by such a process, compared with the abundant gush of the fountain of love opened in a grateful, trusting heart!
Next, we have the negligent, if not dishonest, officials. We do not know how long Joash tried the experiment of letting the priests receive the money and superintend the repairs; but probably the restoration project was begun early in his reign, and if so, he gave the experiment of trusting all to the officials, a fair, patient trial, till the twenty-third year of his reign. Years gone and nothing done, or at least nothing completed! We do not need to accuse them of intentional embezzlement, but certainly they were guilty of carelessly letting the money slip through their fingers, and a good deal of it stick to their hands. It is always the temptation of the clergy to think of their own support as a first charge on the church, nor is it quite unheard of that the ministry should be less enthusiastic in religious objects than the 'laity,' and should work the enthusiasm of the latter for their own advantage. Human nature is the same in Jerusalem in Joash's time, and to-day in Manchester, or New York, or Philadelphia, and all men who live by the gifts of Christian people have need to watch themselves, lest they, like Ezekiel's false shepherds, feed themselves and not the flock, and seek the wool and the fat and not the good of the sheep.
Next we have the application of businesslike methods to religious work. It was clearly time to take the whole matter out of the priests' hands, and Joash is not afraid to assume a high tone with the culprits, and even with Jehoiada as their official head. He was in some sense responsible for his subordinates, and probably, though his own hands were clean, he may have been too lax in looking after the disposal of the funds. Note that while Joash rebuked the priests, and determined the new arrangements, it was Jehoiada who carried them out and provided the chest for receiving the contributions. The king wills, the high priest executes, the rank and file of the priests, however against the grain, consent. The arrangement for collecting the contributions 'saved the faces' of the priests to some extent, for the gifts were handed to them, and by them put into the chest. But, of course, that was done at once, in the donor's presence. If changes involving loss of position are to work smoothly, it is wise to let the deposed officials down as easily as may be.
Similar common sense is shown in the second step, the arrangement for ascertaining the amounts given. The king's secretary and the high-priest (or a representative) jointly opened the chest, counted and bagged up the money. They checked each other, and prevented suspicion on either side. No man who regards his own reputation will consent to handle public money without some one to stand over him and see what he does with it. One would be wise always to suspect people who appeal for help 'for the Lord's work' and are too 'spiritual' to have such worldly things as committees or auditors of their books. Accurate accounts are as essential to Christian work as spirituality or enthusiasm. The next stage was to hand over the money to the 'contractors,' as we should call them; and there similar precautions were taken against possible peculation on the part of the two officials who had received the money, for it was apparently 'weighed out into the hands' of the overseers, who would thus be able to check what they received by what the secretary and the high-priest had taken from the chest, and would be responsible for the expenditure of the amount which the two officials knew that they had received.