5:14 twentieth year . . . thirty-second year. 445 b.c. to 433 b.c. This twelve-year period was Nehemiah’s first term as governor; after it he was recalled to the Persian court (13:6, 7), and then he returned to Jerusalem for a second term of unknown length.
the food allowance of the governor. A governor had the right to collect taxes for his personal support. Nehemiah waived this right for the benefit of the people (v. 18; cf. 1 Cor. 9:4, 12; 2 Thess. 3:8, 9).