2 Kings 12:4

We have here an account of the repairing of the temple in the reign of Joash. I. It seems, the temple had gone out of repair. Though Solomon built it very strong, of the best materials and in the best manner, yet in time it went to decay, and there were breaches found in it (Kg2 12:5), in the roofs, or walls, or floors, the ceiling, or wainscoting, or windows, or the partitions of the courts. Even temples themselves are the worse for the wearing; but the heavenly temple will never wax old. Yet it was not only the teeth of time that made these breaches, the sons of Athaliah had broken up the house of God (Ch2 24:7), and, out of enmity to the service of the temple, had damaged the buildings of it, and the priests had not taken care to repair the breaches in time, so that they went worse and worse. Unworthy were those husbandmen to have this valuable vineyard let out to them upon such easy terms who could not afford to keep the winepress in due and tenantable repair, Mat 21:33. Justly did their great Lord sue them for this permissive waste, and by his judgments recover locum vastatum - for dilapidations (as the law speaks), when this neglected temple was laid even with the ground. II. The king himself was (as it should seem) the first and forwardest man that took care for the repair of it.

— Matthew Henry's Concise Commentary (public domain)

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" (Exo 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 (Lev 27:1-8). 3. Free will or voluntary offerings made to the sanctuary. The first two were paid annually (see Ch2 24:5).

— Jamieson-Fausset-Brown Commentary (public domain)