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 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.

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