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2 Kings 12:16

Albert Barnes
Notes on the Whole Bible

The trespass money and the sin money - In all cases of injury done to another, a man was bound by the Law to make compensation, to the sufferer, if possible; if not, to his nearest kinsman. If the man was dead and had left no kinsman, then the compensation was to be made to the priest Numbers 5:8. This would form a part of the trespass and sin money. The remainder would accrue from the voluntary gifts made to the priests by those who came to make atonement for sins or trespasses Numbers 5:10. On the difference between “sins” and “trespasses,” see Leviticus 5:14 note.

Matthew Henry
Concise Bible Commentary
It is a great mercy to young people, especially to all young men of rank, like Jehoash, to have those about them who will instruct them to do what is right in the sight of the Lord; and they do wisely and well for themselves, when willing to be counselled and ruled. The temple was out of repair; Jehoash orders the repair of the temple. The king was zealous. God requires those who have power, to use it for the support of religion, the redress of grievances, and repairing of decays. The king employed the priests to manage, as most likely to be hearty in the work. But nothing was done effectually till the twenty-third year of his reign. Another method was therefore taken. When public distributions are made faithfully, public contributions will be made cheerfully. While they were getting all they could for the repair of the temple, they did not break in upon the stated maintenance of the priests. Let not the servants of the temple be starved, under colour of repairing the breaches of it. Those that were intrusted did the business carefully and faithfully. They did not lay it out in ornaments for the temple, till the other work was completed; hence we may learn, in all our expenses, to prefer that which is most needful, and, in dealing for the public, to deal as we would for ourselves.