Nehemiah 3:27

3:27 After them the men of Tekoa worked on another section, from opposite the great protruding tower to the wall of Ophel.

Nehemiah 5:4

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.

[5:4]  ¹ tn Heb “for the tax of the king.”