Nehemiah 5:4

5:4 Then there were those who said, “We have borrowed money to pay our taxes to the king on our fields and our vineyards.

Nehemiah 9:38

The People Pledge to be Faithful

9:38 (10:1) “Because of all of this we are entering into a binding covenant in written form; our leaders, our Levites, and our priests have affixed their names on the sealed document.”