2 Kings 12:9

9. Jehoiada… took a chest This, according to 2 Chronicles 24:8, was done “at the king’s commandment,” and was a much more popular measure than the one tried before. It provided that the contributions be audited and used by other persons besides the priests. Their’s was the trespass money and sin money, (2 Kings 12:16,) but the chest was to receive the contributions for the repairing of the temple. “It was expected,” says Keil, “that the people would give more, when the collection was appointed for the special purpose of repairing the temple, than when they were to give the legal and voluntary payments only to the priests, whereby no giver knew how much of it might be applied for building.”

The priests… put therein all the money Chronicles, however, seems to show that the people cast their money in the chest with their own hand. It may all have passed through the priests’ hands, but so publicly and with such oversight of interested parties as prevented all chance for embezzlement. There is not the slightest evidence that the priests and Levites had been guilty of any dishonesty in former collections, and yet there might have been suspicions.