After the wall is finished, Nehemiah appoints staff. Then god inspires him to take a census. He says he “found the genealogical record of those who had first returned to Judah. This is what was written there: …” (v 5).
Then the rest of the chapter recaps Ezra ch 2. So the lists should match, right? Wrong. The SAB notes 15 contradictions between the two accounts. Got time to kill on a lazy Sunday? Read and find them all… So where did Nehemiah get his numbers and data from?
In addition, verse 32 states that 123 men arrived from the cities of Bethel and Ai. This contradicts Joshua 8:28, which says that Ai was never again occupied after it was destroyed by Joshua.