Pirkei DeRabbi Eliezer
Rabbi Jonathan said: The last of the kings of Media was Artaxerxes, king of Babylon, and he reigned thirty-two years, as it is said, "But in all this time I was not in Jerusalem; for in the two and thirtieth year of Artaxerxes, king of Babylon, I went unto the king" (Neh. 13:6).