At the Sheep Gate, Eliashib the high priest and his fellow priests began rebuilding. They dedicated it and installed its doors. After building as far as the Tower of the Hundred and the Tower of Hananel, they dedicated the wall.
The best way to know how to divide this chapter is to observe how the work was divided among the undertakers, that every one might know what he had to do, and mind it accordingly with a holy emulation, and desire to excel, yet without any contention, animosity, or separate interest. No strife appears among them but which should do most for the public good.
Commenting on Nehemiah 3:1-32
Then Eliashib the high priest rose up with his brethren the priests,.... This was the grandson of Jeshua or Joshua the high priest, his father's name was Joiakim, Neh 12:10, being high priest, and rising first, he set a good example both to the priests and to the people, and served no doubt greatly to animate and encourage them: and they built the sheep gate...
Then Eliashib the high priest rose up with his brethren the priests, and they builded the sheep gate; they sanctified it, and set up the doors of it; even unto the tower of Meah they sanctified it, unto the tower of Hananeel. (a) In Hebrew they sanctified it, that is, they finished it, and so dedicated it to the Lord by prayer, in desiring him to maintain it.