Then said we - The Septuagint, Syriac, and Arabic versions have "Then said they," which brings this verse into exact accordance with Ezra 5:10.

What are the names - It is most evident that this is the answer of the Jews to the inquiry of Tatnai, Ezra 5:3, and the verse should be read thus: Then said we unto them after this manner: These are the names of the men who make this building.

(b) Then said we unto them after this manner, What are the names of the men that make this building?
(b) That is, the enemies asked this, as in (Ezra 5:10).

Then said we unto them after this manner,.... In answer to their questions; namely, Ezra and other Jews replied; for though Ezra is said after this to come from Babylon in the seventh year of Artaxerxes, he might go thither on some business, and then return again at that time; some indeed think these are the words of Tatnai and those with him; so Ben Melech, which seems to be favoured by Ezra 4:10, and by reading the words with an interrogation, as we do; Aben Ezra says they are either the words of the builders, or of the scribes, the secretaries that came to question them; but they are the words of the former, as order requires, or otherwise no answer would be returned, at least as expressed; and the next clause may be read without an interrogation, and the sense be, that they told them not only that they acted according to an edict of Cyrus king of Persia, for this was said, as appears from Ezra 5:13, but they declared
what were the names of the men that did make this building; or employed them in it, namely, Zerubbabel, Jeshua, and the chief men of the Jews; they made no scruple of telling them who they were; neither ashamed of their masters nor of their work, nor afraid of any ill consequences following hereafter.

Then told we them after this manner (כּנמא, Ezra 4:8), what were the names of the men who were building this building. From אמרנא, we said, it is obvious that the author of this account was an eye-witness of, and sharer in, the work of building. These is not a shadow of reason for altering אמרנא into אמרוּ, or into the participle אמרין (Ew., Berth., and others); the εἴποσαν of the lxx being no critical authority for so doing. The answer in Ezra 5:4 seems not to correspond with the question in Ezra 5:3. The royal officials asked, Who had commanded them to build? The Jews told them the names of those who had undertaken and were conducting the building. But this incongruity between the question and answer is merely caused by the fact that the discussion is reported only by a short extract restricted to the principal subjects. We learn that this is the case from the contents of the letter sent by the officials to the king. According to these, the royal functionary inquired not merely concerning the author of the command to build, but asked also the names of those who were undertaking the work (comp. Ezra 5:9 and Ezra 5:10); while the rulers of the Jews gave a circumstantial answer to both questions (Ezra 5:11-15).

We - Jews. Accordingly - According to what they asked. That made this building - That were the undertakers and encouragers of it.