Nehemiah 5:4
There were also that said, We have borrowed money for the king's tribute, and that upon our lands and vineyards.
There were also that said,.... Who though they were able to buy corn for their families without mortgaging their estates: yet, say they,
We have borrowed money for the king's tribute, and that upon our lands and vineyards; for though the priests, Levites, and Nethinims, were exempted from it, yet not the people in common; and some of these were so poor, that they could not pay it without borrowing upon their estates, and paying large usury for it, see Ezra 6:8