2 Kings 23:35
"And Jehoiakim gave the silver and the gold to Pharaoh; but he taxed the land to give the money according to the commandment of Pharaoh: he exacted the silver and the gold of the people of the land, of every one according to his taxation, to give it unto Pharaohnechoh."

Commentary

Gill's Exposition

And Jehoiakim gave the silver and gold to Pharaoh,.... The one hundred talents of silver and the talent of gold, which he imposed as a tribute upon the land: but

he taxed the land to give the money according to the commandment of Pharaoh; he did not take it out of his own treasures nor the treasures of the house of the Lord, which perhaps might be exhausted, but levied it of the people of the land: he exacted the silver and gold of the people of the land, required them to pay it in: of everyone according to his taxation, to give it unto Pharaohnechoh: everyone was taxed according to his abilities, in proportion to what he was worth, or to the estate he was possessed of.

Source: Gill's Exposition (Public Domain)

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