Nehemiah 10:38

KJV

And the priest the son of Aaron shall be with the Levites, when the Levites take tithes: and the Levites shall bring up the tithe of the tithes unto the house of our God, to the chambers, into the treasure house.

KJV (with Strong's)

And the priest {H3548} the son {H1121} of Aaron {H175} shall be with the Levites {H3881}, when the Levites {H3881} take tithes {H6237}: and the Levites {H3881} shall bring up {H5927} the tithe {H4643} of the tithes {H4643} unto the house {H1004} of our God {H430}, to the chambers {H3957}, into the treasure {H214} house {H1004}.

Complete Jewish Bible

The cohen the descendant of Aharon is to be with the L'vi'im when the L'vi'im take tenths. The L'vi'im will bring the tenth of the tenth to the house of our God, to the storerooms for supplies.

Berean Standard Bible

A priest of Aaron’s line is to accompany the Levites when they collect the tenth, and the Levites are to bring a tenth of these tithes to the storerooms of the treasury in the house of our God.

American Standard Version

And the priest the son of Aaron shall be with the Levites, when the Levites take tithes: and the Levites shall bring up the tithe of the tithes unto the house of our God, to the chambers, into the treasure-house.

Commentary

### SUMMARY
Nehemiah 10:38 details a critical aspect of the covenant renewal in post-exilic Jerusalem: the structured system for collecting and distributing tithes to support the temple and its ministers. This verse specifically outlines the roles of the Levites in receiving tithes from the people, and their subsequent obligation to bring a "tithe of the tithes" to the priests, ensuring the financial stability and integrity of the sacred services within the restored community. It underscores the commitment of the returned exiles to uphold God's laws and provide for those dedicated to spiritual duties.

### CONTEXT
* **Literary Context:** Nehemiah 10:38 is situated within the solemn covenant renewal described in Nehemiah 9-10. Following the rebuilding of Jerusalem's walls and a powerful spiritual revival initiated by Ezra's reading of the Law, the people of Israel entered into a binding agreement with God, sealing it with an oath (Nehemiah 9:38). Chapter 10 meticulously lists the specific commitments made by the community leaders and the people. These pledges included promises regarding Sabbath observance, temple service, and, significantly, the financial support of the sanctuary and its personnel. Verse 38, therefore, is not an isolated command but an integral part of this comprehensive commitment to re-establish faithful worship and communal order, ensuring the practical means for the temple's operation and the sustenance of those dedicated to its service.
* **Historical & Cultural Context:** The setting for Nehemiah 10 is post-exilic Jerusalem, a period of immense challenge and spiritual rebuilding for the Jewish community returning from Babylonian captivity. Having endured decades of exile, the people were striving to re-establish their identity as God's covenant people, centered around the rebuilt temple. In ancient Israel, the Levites and priests, as the designated ministers of the temple, did not receive a tribal land inheritance like the other tribes. Their sustenance was therefore dependent on the tithes and offerings brought by the people, as outlined in the Mosaic Law. This system ensured that those dedicated to spiritual duties could focus entirely on their sacred calling without needing to engage in agricultural labor or other livelihoods. Nehemiah 10:38 reflects the practical implementation of this ancient system in the restored community, emphasizing accountability and proper channels for sacred funds.
* **Key Themes:** This verse contributes to several major theological and narrative themes prevalent in Nehemiah and the broader post-exilic narrative. Firstly, it highlights the theme of **Covenant Faithfulness and Obedience**, demonstrating the people's commitment to live according to God's laws, particularly regarding the support of the temple, which was central to their renewed covenant relationship. Secondly, it underscores the importance of **Systematic Support for Ministry**, establishing a clear and organized method for the collection and distribution of tithes to sustain the Levites and priests, thereby ensuring the continuity of spiritual life and worship. This commitment allowed those set apart for sacred service to devote themselves fully to their calling, a principle evident throughout the Old Testament (e.g., [Numbers 18](/numbers/18 "Numbers 18 - Priestly and Levitical Dues")). Lastly, the verse emphasizes **Accountability and Integrity in Sacred Finances**. The requirement for "the priest the son of Aaron" to be present during the collection and the precise channeling of funds "to the chambers, into the treasure house" reflects a deep concern for transparency and the sanctity of offerings dedicated to God, a theme that resonates with later prophetic calls for integrity in worship, such as those found in [Malachi 3](/malachi/3 "Malachi 3 - Tithing and Divine Blessing").

### EXPOSITION AND ANALYSIS

#### Key Word Analysis
* **Tithe of the Tithes (Hebrew, _ma'aser min-hama'aser'_):** This unique phrase refers to a secondary tithe. While the common people brought a tenth of their produce to the Levites (the primary tithe), the Levites themselves were required to give a tenth of what they received to the priests. This system, explicitly mandated in [Numbers 18:26-28](/numbers/18-26 "Numbers 18:26-28 - The Levites' Tithe to the Priests"), ensured that the priestly lineage, specifically the sons of Aaron, were also sustained through a hierarchical system of giving. It highlights a principle of accountability and shared responsibility even among those who received support for their sacred duties.
* **Chambers (Hebrew, _lishkah'_):** These were designated rooms or storage areas within the temple complex. They served various purposes, including storing tithes, offerings, priestly garments, and other sacred items. Their mention here emphasizes the organized and dedicated nature of the temple's infrastructure for managing the community's contributions. These chambers were not merely storage but integral parts of the sacred precinct, reinforcing the holy nature of the stored provisions.
* **Treasure House (Hebrew, _'otsar'_):** This term refers to the treasury or storehouse where valuable offerings and provisions for the temple and its personnel were kept. It signifies a secure and dedicated place for the accumulation of resources, underscoring the importance of safeguarding the community's contributions. The "treasure house" was the ultimate destination for the "tithe of the tithes," indicating its central role in sustaining the temple economy and the priestly order.

#### Verse Breakdown
* **"And the priest the son of Aaron shall be with the Levites, when the Levites take tithes":** This clause establishes a crucial oversight mechanism. The presence of a priest, specifically one from the Aaronic lineage, during the Levites' collection of tithes from the people ensured accountability and integrity. It prevented potential mismanagement or corruption, emphasizing the sacred nature of these contributions and the need for proper supervision in their handling.
* **"and the Levites shall bring up the tithe of the tithes unto the house of our God":** This specifies the Levites' responsibility to contribute a portion of what they received. This "tithe of the tithes" was their own obligation, demonstrating that even those supported by the community were themselves givers. The destination, "the house of our God," underscores the sacred purpose of these funds – for the direct support of God's sanctuary and its services.
* **"to the chambers, into the treasure house":** This final phrase details the precise destination within the temple complex. The "chambers" and "treasure house" were designated storage facilities for sacred provisions. This meticulous detail highlights the organized and systematic approach to managing the temple's resources, ensuring that the contributions were properly stored and available for the sustenance of the priests and the upkeep of the sanctuary.

#### Literary Devices
Nehemiah 10:38 employs several literary devices to convey its message of order and accountability. The most prominent is **Repetition**, particularly of the word "tithe" and its derivatives ("tithes," "tithe of the tithes"), which serves to emphasize the central theme of financial support for the temple and its ministers. This repetition also highlights the layered, hierarchical nature of the tithing system. **Precision** in language is also evident, with specific roles ("priest the son of Aaron," "Levites") and destinations ("chambers," "treasure house") meticulously outlined, reinforcing the commitment to order and proper procedure. The verse also utilizes **Metonymy**, where "the house of our God" stands for the entire temple system and its sacred functions, underscoring the divine purpose of the financial contributions. Finally, the verse's detailed instructions contribute to a sense of **Emphasis** on the community's renewed commitment to covenant faithfulness, demonstrating their intention to uphold God's laws not just spiritually but also practically and economically.

### THEOLOGICAL AND THEMATIC CONNECTIONS
Nehemiah 10:38 provides profound theological insights into God's design for the support of His work and His ministers. It underscores the principle that God's people are called to be faithful stewards of the resources He provides, recognizing that all belongs to Him. The structured system of tithing ensured that those set apart for spiritual service could devote themselves fully to their calling, reflecting God's desire for His people to be well-taught and spiritually nourished. This verse also highlights the importance of accountability and integrity in handling sacred funds, a principle that transcends dispensations. The "tithe of the tithes" specifically illustrates a layered responsibility, where even those who receive are also called to give, demonstrating a comprehensive commitment to the divine economy. This Old Testament practice foreshadows the New Testament emphasis on generous, cheerful giving as an act of worship and a means of supporting the spread of the Gospel and the care of those who minister.

* [Numbers 18:26-28](/numbers/18-26 "Numbers 18:26-28 - The Levites' Obligation to Tithe")
* [Malachi 3:10](/malachi/3-10 "Malachi 3:10 - Bringing the Whole Tithe")
* [Deuteronomy 14:22-29](/deuteronomy/14-22 "Deuteronomy 14:22-29 - Laws Concerning Tithes")

### REFLECTION AND APPLICATION
Nehemiah 10:38 offers timeless principles for believers today concerning faithful stewardship, the support of ministry, and the importance of integrity in managing resources dedicated to God. Just as the post-exilic Israelites committed to systematically providing for the temple and its ministers, we are called to be good stewards of the blessings God has entrusted to us, contributing generously and cheerfully to the work of His kingdom. This verse reminds us that supporting those who dedicate their lives to full-time ministry—whether pastors, missionaries, or other Christian workers—is a biblical mandate that enables them to focus on teaching, preaching, and spiritual care without undue material burdens. Furthermore, the meticulous arrangements for handling tithes in Nehemiah underscore the critical need for transparency, accountability, and ethical management of church finances. Our giving is not merely a financial transaction but an act of worship, an expression of our trust in God's provision, and a tangible demonstration of our participation in His ongoing work in the world, reflecting a heart committed to His purposes.

#### Questions for Reflection
* **How does faithful giving today reflect our trust in God's provision and our commitment to His kingdom work?**
* **In what practical ways can we ensure accountability and integrity in the financial management of our churches and ministries?**
* **What is our personal responsibility as believers to support those who dedicate their lives to full-time ministry, and how does this enable their calling?**

### FAQ
**What is the "tithe of the tithes" mentioned in this verse?**

Answer: The "tithe of the tithes" refers to a specific portion that the Levites were required to give to the priests. According to the Mosaic Law, the common people brought a tenth of their produce (the first tithe) to the Levites, who were responsible for the general service of the tabernacle/temple and had no tribal land inheritance. From the tithe they received, the Levites were then obligated to present a tenth of *that* amount to the priests, the sons of Aaron, who performed the sacrificial and more sacred duties within the sanctuary. This system, detailed in [Numbers 18:26-28](/numbers/18-26 "Numbers 18:26-28 - The Levites' Tithe to the Priests"), ensured that all levels of temple ministry were supported and demonstrated a comprehensive principle of giving and accountability throughout the sacred economy.

**Does Nehemiah 10:38 imply that tithing is still mandatory for Christians today?**

Answer: Nehemiah 10:38 describes a specific covenant commitment made by the post-exilic Israelites under the Old Covenant Law. While the New Testament does not explicitly command tithing as a legalistic requirement, the principles behind this verse remain highly relevant for Christians. The New Testament emphasizes generous, cheerful, and sacrificial giving as an act of worship, motivated by love for God and others, rather than strict adherence to a percentage ([2 Corinthians 9:7](/2_corinthians/9-7 "2 Corinthians 9:7 - Cheerful Giving")). However, the principle of systematically supporting those who minister the Word and advance God's kingdom is consistently upheld (e.g., [1 Corinthians 9:14](/1_corinthians/9-14 "1 Corinthians 9:14 - Support for Gospel Workers")). Therefore, while the precise "tithe of the tithes" system is part of the Old Covenant, the underlying principles of stewardship, providing for ministry, and financial integrity are timeless and apply to believers today.

### CHRIST-CENTERED FULFILLMENT
Nehemiah 10:38, with its meticulous instructions for supporting the temple and its ministers through tithes, finds its ultimate fulfillment and transformation in Christ. The Old Testament system of tithing and temple service pointed forward to the perfect and final sacrifice of Jesus, who is both our ultimate High Priest and the true Temple of God. In Christ, the need for a physical temple and a Levitical priesthood to mediate between God and humanity is superseded, as He has opened direct access to the Father through His shed blood ([Hebrews 10:19-20](/hebrews/10-19 "Hebrews 10:19-20 - Access to God Through Christ")). Our giving today is no longer primarily for the maintenance of a physical sanctuary or for the sustenance of a Levitical order, but for the building up of the spiritual temple—the Church—which is the body of Christ on earth ([Ephesians 2:19-22](/ephesians/2-19 "Ephesians 2:19-22 - The Church as God's Dwelling")). Our offerings are a response to God's immeasurable generosity in giving His Son ([John 3:16](/john/3-16 "John 3:16 - God's Love and Giving")), empowering the spread of the Gospel to all nations ([Matthew 28:19-20](/matthew/28-19 "Matthew 28:19-20 - The Great Commission")) and supporting those who minister the Word, enabling them to devote themselves fully to equipping the saints for the work of ministry ([Ephesians 4:11-12](/ephesians/4-11 "Ephesians 4:11-12 - Gifts for the Church")). Thus, the spirit of faithful stewardship and dedicated support for God's work, exemplified in Nehemiah 10:38, is fulfilled and magnified in the new covenant, where all our resources are consecrated to Christ and His kingdom.

Note: Commentary is generated by AI with a directive for Biblical fidelity. Always rely on the Holy Spirit for discernment. The Scripture text and cross-references are from verified, non-AI sources.

Cross-References

Nehemiah 13:12

Then brought all Judah the tithe of the corn and the new wine and the oil unto the treasuries.

Nehemiah 13:13

And I made treasurers over the treasuries, Shelemiah the priest, and Zadok the scribe, and of the Levites, Pedaiah: and next to them [was] Hanan the son of Zaccur, the son of Mattaniah: for they were counted faithful, and their office [was] to distribute unto their brethren.

Numbers 18:26

Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the LORD, [even] a tenth [part] of the tithe.

Numbers 18:28

Thus ye also shall offer an heave offering unto the LORD of all your tithes, which ye receive of the children of Israel; and ye shall give thereof the LORD'S heave offering to Aaron the priest.

1 Chronicles 9:26

For these Levites, the four chief porters, were in [their] set office, and were over the chambers and treasuries of the house of God.

2 Chronicles 31:11

¶ Then Hezekiah commanded to prepare chambers in the house of the LORD; and they prepared [them],

2 Chronicles 31:12

And brought in the offerings and the tithes and the dedicated [things] faithfully: over which Cononiah the Levite [was] ruler, and Shimei his brother [was] the next.