Nehemiah is the picture of a benevolent ruler. As a Persian-appointed official, he has the right to exact a sizable tax on the people of Jerusalem. Previous governors have had special jars made for collecting grain and oil and fruit from the people. This food went to support the governor and all of his formal dinners. But Nehemiah does not exact this special tax because he realizes his people are already burdened by the Persians’ heavy taxes.

As Artaxerxes’ cupbearer, certainly Nehemiah is a wealthy man; therefore he has no need for additional resources from Jerusalem’s people. On his own, Nehemiah is able to regularly host all 150 of Jerusalem’s officials and frequent diplomats from other provinces, and the abundant meat and wine served at those functions proves that Nehemiah spares no personal expense. He manages to fulfill every duty assigned to him—those required of a Persian governor, and those required of a man of God.