39 For the children of Israel and the children of Levi are to take the lifted offering of the grain and wine and oil into the rooms where the vessels of the holy place are, together with the priests and the door-keepers and the makers of music: and we will not give up caring for the house of our God.
And in them they put all the offerings and the tenths and the holy things, keeping nothing back, and over them was Conaniah the Levite, with Shimei his brother second to him.
Say to them, then, When the best of it is lifted up on high, it is to be put to the account of the Levites as the increase of the grain-floor and of the place where the grapes are crushed.
And there you are to take your burned offerings and other offerings, and the tenth part of your goods, and the offerings to be lifted up to the Lord, and the offerings of your oaths, and those which you give freely from the impulse of your hearts, and the first births among your herds and your flocks; There you and all your families are to make a feast before the Lord your God, with joy in everything to which you put your hand, because the Lord has given you his blessing. You are not to do things then in the way in which we now do them here, every man as it seems right to him: For you have not come to the rest and the heritage which the Lord your God is giving you. But when you have gone over Jordan and are living in the land which the Lord your God is giving you as your heritage, and when he has given you rest from all those on every side who are fighting against you, and you are living there safely; Then there will be a place marked out by the Lord your God as the resting-place for his name, and there you will take all the things which I give you orders to take: your burned offerings and other offerings, and the tenth part of your goods, and the offerings to be lifted up, and the offerings of your oaths which you make to the Lord;
In your towns you are not to take as food the tenth part of your grain, or of your wine or your oil, or the first births of your herds or of your flocks, or anything offered under an oath, or freely offered to the Lord, or given as a lifted offering;
And make a feast before the Lord your God, in the place which is to be marked out, where his name will be for ever, of the tenth part of your grain and your wine and your oil, and the first births of your herds and your flocks; so that you may have the fear of the Lord your God in your hearts at all times. And if the way is so long that you are not able to take these things to the place marked out by the Lord your God for his name, when he has given you his blessing, because it is far away from you; Then let these things be exchanged for money, and, taking the money in your hand, go to the place marked out by the Lord your God for himself; And with the money get whatever you have a desire for, oxen or sheep or wine or strong drink, whatever your soul's desire may be: and make a feast there before the Lord your God, and be glad, you and all your house; And give a thought to the Levite who is living among you, for he has no part or heritage in the land.
And I saw that the Levites had not been given what was needed for their support; so that the Levites and the music-makers, who did the work, had gone away, everyone to his field. Then I made protests to the chiefs, and said, Why has the house of God been given up? And I got them together and put them in their places. Then all Judah came with the tenth part of the grain and wine and oil and put it into the store-houses.
Because of the house of the Lord our God, I will be working for your good.
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Commentary on Nehemiah 10 Commentary Critical and Explanatory on the Whole Bible
CHAPTER 10
Ne 10:1-27. The Names of Those Who Sealed the Covenant.
1. Nehemiah, the Tirshatha—His name was placed first in the roll on account of his high official rank, as deputy of the Persian monarch. All classes were included in the subscription; but the people were represented by their elders (Ne 10:14), as it would have been impossible for every one in the country to have been admitted to the sealing.
Ne 10:28. The Rest of the People Bound Themselves to Observe It.
Those who were not present at the sealing ratified the covenant by giving their assent, either in words or by lifting up their hands, and bound themselves, by a solemn oath, to walk in God's law, imprecating a curse upon themselves in the event of their violating it.
Ne 10:29-39. Points of the Covenant.
29-37. to observe and do all the commandments, &c.—This national covenant, besides containing a solemn pledge of obedience to the divine law generally, specified their engagement to some particular duties, which the character and exigency of the times stamped with great urgency and importance, and which may be summed up under the following heads: that they abstain from contracting matrimonial alliances with the heathen; that they would rigidly observe the sabbath; that they would let the land enjoy rest and remit debts every seventh year; that they would contribute to the maintenance of the temple service, the necessary expenses of which had formerly been defrayed out of the treasury of the temple (1Ch 26:20), and when it was drained, given out from the king's privy purse (2Ch 31:3); and that they would make an orderly payment of the priests' dues. A minute and particular enumeration of the first-fruits was made, that all might be made fully aware of their obligations, and that none might excuse themselves on pretext of ignorance from withholding taxes which the poverty of many, and the irreligion of others, had made them exceedingly prone to evade.
32. the third part of a shekel for the service of the house of our God—The law required every individual above twenty years of age to pay half a shekel to the sanctuary. But in consequence of the general poverty of the people, occasioned by war and captivity, this tribute was reduced to a third part of a shekel.
34. we cast the lots … for the wood offering—The carrying of the wood had formerly been the work of the Nethinims. But few of them having returned, the duty was assigned as stated in the text. The practice afterwards rose into great importance, and Josephus speaks [The Wars of the Jews, 2.17, sect. 6] of the Xylophoria, or certain stated and solemn times at which the people brought up wood to the temple.
38. the priest the son of Aaron shall be with the Levites, when the Levites take tithes—This was a prudential arrangement. The presence of a dignified priest would ensure the peaceful delivery of the tithes; at least his superintendence and influence would tend to prevent the commission of any wrong in the transaction, by the people deceiving the Levites, or the Levites defrauding the priests.
the tithe of the tithes—The Levites, having received a tenth of all land produce, were required to give a tenth of this to the priests. The Levites were charged with the additional obligation to carry the tithes when received, and deposit them in the temple stores, for the use of the priests.
39. and we will not forsake the house of our God—This solemn pledge was repeated at the close of the covenant as an expression of the intense zeal by which the people at this time were animated for the glory and the worship of God. Under the pungent feelings of sorrow and repentance for their national sins, of which apostasy from the service of the true God was the chief, and under the yet fresh and painful remembrance of their protracted captivity, they vowed, and (feeling the impulse of ardent devotion as well as of gratitude for their restoration) flattered themselves they would never forget their vow, to be the Lord's.