2Ki 15:20-22
To collect the requisite amount, Menahem imposed upon all persons of property a tax of fifty shekels each. יצא with על, he caused to arise, i.e., made a collection. הציא in a causative sense, from יצא, to arise, to be paid (2Ki 12:13). חיל גּבּורי: not warriors, but men of property, as in Ruth. 2Ki 2:1; 1Sa 9:1. אחד לאישׁ, for the individual. Pul was the first king of Assyria who invaded the kingdom of Israel and prepared the way for the conquest of this kingdom by his successors, and for the extension of the Assyrian power as far as Egypt. According to the thorough investigation made by Marc. v. Niebuhr (Gesch. Assurs u. Babels, pp. 128ff.), Pul, whose name has not yet been discovered upon the Assyrian monuments, was the last king of Nineveh of the family of the Derketades, who still ruled over Babylon according to Berosus, and the last king but one of this dynasty.