A Commentary, Critical, Practical, and Explanatory on the Old and New Testaments, by Robert Jamieson, A.R. Fausset and David Brown  at sacred-texts.com
neh 3:1THE NAMES AND ORDER OF THEM THAT BUILDED THE WALL OF JERUSALEM. (Neh. 3:1-32)
Then Eliashib the high priest--the grandson of Jeshua, and the first high priest after the return from Babylon.
rose up with his brethren the priests--that is, set an example by commencing the work, their labors being confined to the sacred localities.
and they builded the sheep gate--close to the temple. Its name arose either from the sheep market, or from the pool of Bethesda, which was there (Joh 5:2). There the sheep were washed and then taken to the temple for sacrifice.
they sanctified it, and set up the doors--Being the common entrance into the temple, and the first part of the building repaired, it is probable that some religious ceremonies were observed in gratitude for its completion. "It was the first-fruits, and therefore, in the sanctification of it, the whole lump and building was sanctified" [POOLE].
the tower of Meah--This word is improperly considered, in our version, as the name of a tower; it is the Hebrew word for "a hundred," so that the meaning is: they not only rebuilt the sheep gate, but also a hundred cubits of the wall, which extended as far as the tower of Hananeel.
neh 3:2next unto him builded the men of Jericho, &c.--The wall was divided into portions, one of which was assigned respectively to each of the great families which had returned from the captivity. This distribution, by which the building was carried on in all parts simultaneously with great energy, was eminently favorable to despatch. "The villages where the restorers resided being mostly mentioned, it will be seen that this circumstance affords a general indication of the part of the wall upon which they labored, such places being on that side of the city nearest their place of abode; the only apparent exception being, perhaps, where they repaired more than their piece. Having completed their first undertaking (if they worked any more), there being no more work to be done on the side next their residence, or having arrived after the repairs on that part of the city nearest them under operation were completed, they would go wherever their services would be required" [BARCLAY, City of the Great King].
neh 3:8they fortified Jerusalem unto the broad wall--or, "double wall," extending from the gate of Ephraim to the corner gate, four hundred cubits in length, formerly broken down by Joash, king of Israel [Ch2 25:23], but afterwards rebuilt by Uzziah [Ch2 26:9], who made it so strong that the Chaldeans, finding it difficult to demolish, had left it standing.
neh 3:12Shallum . . . he and his daughters--who were either heiresses or rich widows. They undertook to defray the expenses of a part of the wall next them.
neh 3:13the inhabitants of Zanoah--There were two towns so called in the territory of Judah (Jos 15:34, Jos 15:56).
neh 3:14Beth-haccerem--a city of Judah, supposed to be now occupied by Bethulia, on a hill of the same name, which is sometimes called also the mountain of the Franks, between Jerusalem and Tekoa.
neh 3:16the sepulchres of David, and to the pool that was made, and unto the house of the mighty--that is, along the precipitous cliffs of Zion [BARCLAY].
neh 3:19at the turning of the wall--that is, the wall across the TyropÅon, being a continuation of the first wall, connecting Mount Zion with the temple wall [BARCLAY].
neh 3:25the tower which lieth out from the king's high house--that is, watchtower by the royal palace [BARCLAY].
neh 3:26the Nethinims--Not only the priests and the Levites, but the common persons that belonged to the house of God, contributed to the work. The names of those who repaired the walls of Jerusalem are commemorated because it was a work of piety and patriotism to repair the holy city. It was an instance of religion and courage to defend the true worshippers of God, that they might serve Him in quietness and safety, and, in the midst of so many enemies, go on with this work, piously confiding in the power of God to support them [BISHOP PATRICK].