“Each chest was for a different object, indicated by an inscription in the Hebrew tongue. The first was inscribed: New shekels; that is, shekels set apart for the expenses of the current year. The second: Old shekels; that is, shekels dedicated to the expenses of the previous year.

The designation on the first two chests had reference to the half-shekel (two drachmas in Grecian money) head tax each adult male was required by law to pay for the maintenance of the temple, the services performed there, and the daily sacrifices offered on behalf of the entire nation. This tax was often collected in local communities and then brought to the temple.​—Matthew 17:24.