Rashi on Nehemiah
And there were some who were saying, “We have borrowed money” And there were some who were saying, “We have already borrowed money from others on our fields and our vineyards to pay the king’s tax, and now we have nothing for our support.”
Rashi on Nehemiah
for the king’s tax Heb. לְמִדַּת, for the king’s tax, like (Ezra 4:13): “...the king’s due (מִנְדָּה), the head tax, and the meal tax.”