TRV
Study This Verse
Public-domain commentary
Matthew Henry
From his Commentary on the Whole Bible. Henry comments on passages, not single verses — this entry covers Nehemiah 10:32–39. His three-level outline is real structure in the source text, so it is rendered as structure.
Having covenanted against the sins they had been guilty of, they proceed in obliging themselves to revive and observe the duties they had neglected. We must not only cease to do evil, but learn to do well.
I.It was resolved, in general, that the temple service should be carefully kept up, that the work of the house of their God should be done in its season, according to the law, Neh 10:33. Let not any people expect the blessing of God unless they make conscience of observing his ordinances and keeping up the public worship of him. Then it is likely to go well with our houses when care is taken that the work of God's house go on well. It was likewise resolved that they would never forsake the house of their God (Neh 10:39), as they and their fathers had done, would not forsake it for the house of any other god, or for the high places, as idolaters did, nor forsake it for their farms and merchandises, as those did that were atheistical and profane. Those that forsake the worship of God forsake God.
II.It was resolved, in pursuance of this, that they would liberally maintain the temple service, and not starve it.
The priests were ready to do their part in all the work of God's house, if the people would do theirs, which was to find them with materials to work upon. Now here it was agreed and concluded,
1.That a stock should be raised for the furnishing of God's table and altar plentifully. Formerly there were treasures in the house of the Lord for this purpose, but these were gone, and there was no settled fund to supply the want of them. It was a constant charge to provide show-bread for the table, two lambs for the daily offerings, four for the sabbaths, and more, and more costly, sacrifices for other festivals, occasional sin-offerings, and meat-offerings, and drink-offerings for them all. They had no rich king to provide these, as Hezekiah did; the priests could not afford to provide them, their maintenance was so small; the people therefore agreed to contribute yearly, every one of them, the third part of a shekel, about ten pence a-piece for the bearing of this expense. When every one will act, and every one will give, though but little, towards a good work, the whole amount will be considerable. The tirshatha did not impose this tax, but the people made it an ordinance for themselves, and charged themselves with it, Neh 10:32, Neh 10:33.
2.That particular care should be taken to provide wood for the altar, to keep the fire always burning upon it, and wherewith to boil the peace-offerings. All of them, priests and Levites as well as people, agreed to bring in their quota, and cast lots in what order they should bring it in, which family first and which next, that there might be a constant supply, and not a scarcity at one time and an overplus at another, Neh 10:34. Thus they provided the fire and the wood, as well as the lambs for the burnt-offerings.
3.That all those things which the divine law had appointed for the maintenance of the priests and Levites should be duly paid in, for their encouragement to mind their business, and that they might not be under any temptation to neglect it for the making of necessary provision for their families. Then the work of the house of God is likely to go on when those that serve at the altar live, and live comfortably, upon the altar. First-fruits and tenths were then the principal branches of the ministers' revenues; and they here resolved,
(1.)To bring in the first-fruits justly, the first-fruits of their ground and trees (Exo 23:19; Lev 19:23), the first-born of their children (even the money wherewith they were to be redeemed) and of their cattle, Exo 13:2, Exo 13:11, Exo 13:12 (this was given to the priests, Num 18:15, Num 18:16), also the first-fruits of their dough (Num 15:21), concerning which there is a particular order given in the prophecy concerning the second temple, Eze 44:30.
(2.)To bring in their tenths likewise, which were due to the Levites (Neh 10:37), and a tenth out of those tenths to the priest, Neh 10:38. This was the law (Num 18:21-28); but these dues had been withheld, in consequence of which God, by the prophet, charges them with robbing him (Mal 3:8, Mal 3:9), at the same time encouraging them to be more just to him and his receivers, with a promise that, if they brought the tithes into the store-house, he would pour out blessings upon them, Neh 10:10. This therefore they resolved to do, that there might be meat in God's house, and plenty in the store-chambers of the temple, where the vessels of the sanctuary were, Neh 10:39. "We will do it (say they) in all the cities of our tillage," Neh 10:37. In all the cities of our servitude, so the Septuagint, for they were servants in their own land, Neh 9:36. But (as Mr. Poole well observes), though they paid great taxes to the kings of Persia, and had much hardship put upon them, they would not make that an excuse for not paying their tithes, but would render to God the things that were his, as well as to Caesar the things that were his. We must do what we can in works of piety and charity notwithstanding the taxes we pay to the government, and cheerfully perform our duty to God in our servitude, which will be the surest way to ease and liberty in God's due time.
Continue studying Nehemiah 10:38 across the web’s major study libraries — every link below opens this exact verse, chapter, or book on the destination site.
Read & Compare
BibleGatewayThis verse in more than 200 translations and 70 languages.
Bible.comThe YouVersion reader — hundreds of translations, reading plans, and highlights.
ESV.orgCrossway's official English Standard Version reader.
NET BibleThe NET translation with 60,000+ translators' notes on every rendering decision.
STEP BibleTyndale House's free study tool — original text, vocabulary, and scholarly resources.
BibliaLogos Bible Software's free web reader.
USCCBThe New American Bible (Revised Edition) with the U.S. bishops' study notes.
Commentaries
BibleHub CommentariesDozens of classic commentaries on this verse, gathered on one page.
StudyLightMore than 100 commentary sets — the largest collection on the web.
BibleRefPlain-English commentary on what this verse means, verse by verse.
Enduring WordDavid Guzik's free commentary on this chapter, widely used by Bible teachers.
Bible Study ToolsVerse commentary alongside Greek and Hebrew study aids.
Original Language & Research
- BibleHub InterlinearThe verse word by word — original language, transliteration, and English.
- BibleHub LexiconEvery word's original-language definition and Strong's entry.
Blue Letter BibleDeep-study tools — Strong's numbers, concordance, and word studies.
SefariaThe Hebrew text with Rashi and centuries of Jewish commentary.
Sermons, Hymns & Audio
TrulyRandomVerse is not affiliated with these sites and doesn’t control their content. They’re linked because they’re genuinely useful.
Summary
Nehemiah 10:38 meticulously outlines the structured system for collecting and distributing tithes in post-exilic Jerusalem, a crucial element of the renewed covenant. This verse specifies the roles of the Levites in receiving the primary tithes from the people and their subsequent obligation to bring a "tithe of the tithes" to the priests, ensuring the financial stability and operational integrity of the temple and its sacred services. It powerfully underscores the community's commitment to upholding God's laws and providing for those dedicated to spiritual ministry, establishing a framework for accountability and faithful stewardship within the restored nation.
Context
Literary Context
Nehemiah 10:38 is embedded within the profound covenant renewal narrative spanning Nehemiah 9-10. Following the completion of Jerusalem's walls and a powerful spiritual revival sparked by Ezra's public reading of the Law (Nehemiah 8), the people of Israel entered into a solemn, binding covenant with God, sealing it with an oath (Nehemiah 9:38). Chapter 10 then provides a detailed enumeration of the specific commitments made by the community's leaders and the populace. These pledges encompassed various aspects of faithful living, including Sabbath observance, temple service, and, significantly, the practical financial support for the sanctuary and its personnel. Verse 38, therefore, is not an isolated directive but an integral component 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 consecrated to its service.
Historical & Cultural Context
The historical backdrop for Nehemiah 10 is post-exilic Jerusalem, a period of immense spiritual and physical reconstruction for the Jewish community returning from seventy years of Babylonian captivity. The people were striving to re-establish their identity as God's covenant nation, with the rebuilt temple at the heart of their communal life. In ancient Israel, the Levites and priests, as the divinely appointed ministers of the tabernacle and later the temple, did not receive a tribal land inheritance like the other tribes (Numbers 18:20-24). Their sustenance was, by divine decree, dependent on the tithes and offerings brought by the other tribes, as outlined in the Mosaic Law. This system ensured that those dedicated to sacred duties could focus entirely on their spiritual calling without needing to engage in agricultural labor or other livelihoods for their provision. Nehemiah 10:38 reflects the practical implementation of this ancient, divinely ordained system within the restored community, emphasizing proper channels, accountability, and the sanctity of funds dedicated to God.
Key Themes
This verse contributes significantly to several major theological and narrative themes prevalent in Nehemiah and the broader post-exilic literature. Firstly, it highlights the theme of Covenant Faithfulness and Obedience, demonstrating the people's tangible commitment to live according to God's laws, particularly regarding the systematic support of the temple, which was central to their renewed covenant relationship with Yahweh. 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 and vitality 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, particularly in the detailed regulations found in Numbers 18. Lastly, the verse emphasizes Accountability and Integrity in Sacred Finances. The explicit 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. This theme resonates powerfully with later prophetic calls for integrity in worship and giving, such as those found in Malachi 3.
Exposition and Analysis
Key Word Analysis
This word (H4643) denotes a "tenth" or "tithe," specifically referring to the portion of produce or income set aside for sacred purposes. In the context of Nehemiah 10:38, it refers to both the initial tenth given by the people to the Levites, and the subsequent "tithe of the tithes" that the Levites then gave to the priests. This term underscores the foundational principle of giving a fixed proportion of one's increase to God, acknowledging His sovereignty and provision, and providing for the sustenance of those dedicated to His service.
The term (H3957) refers to specific rooms or compartments within the temple complex. These "chambers" served various practical purposes, including storage for tithes, offerings, priestly garments, and other sacred items, as well as spaces for eating or lodging for the temple personnel. Their mention here emphasizes the organized infrastructure of the temple for managing the community's contributions, highlighting the meticulous care taken to handle sacred provisions within designated, consecrated spaces.
This word (H214) signifies a "depository," "storehouse," or "treasury." It was the secure and dedicated place where valuable offerings, tithes, and provisions for the temple and its personnel were accumulated and safeguarded. 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. Its inclusion highlights the importance of protecting and properly managing the resources consecrated to God.
Verse Breakdown
"And the priest the son of Aaron shall be with the Levites, when the Levites take tithes"
This clause establishes a vital oversight and accountability mechanism. The explicit presence of a priest, specifically one from the Aaronic lineage, during the Levites' collection of tithes from the people, ensured integrity and prevented potential mismanagement or corruption. It underscored the sacred nature of these contributions and the necessity of proper, supervised handling, linking the collection directly to the highest priestly authority.
"and the Levites shall bring up the tithe of the tithes unto the house of our God"
This specifies the Levites' distinct responsibility to contribute a portion of what they had received. This "tithe of the tithes" was their own obligation, demonstrating that even those supported by the community were themselves participants in the system of giving. The destination, "the house of our God," profoundly underscores the sacred purpose of these funds – for the direct support and maintenance of God's sanctuary and its ongoing services.
"to the chambers, into the treasure house"
This final phrase meticulously details the precise destination within the temple complex. The "chambers" and "treasure house" were designated, secure storage facilities for sacred provisions. This meticulous detail highlights the organized and systematic approach to managing the temple's substantial resources, ensuring that the contributions were properly stored, accounted for, and readily available for the sustenance of the priests and the overall upkeep of the sanctuary.
Literary Devices
Nehemiah 10:38 employs several literary devices to convey its message of order, accountability, and covenant commitment. 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 divinely ordained tithing system. Precision in language is also highly evident, with specific roles ("priest the son of Aaron," "Levites") and meticulously outlined destinations ("chambers," "treasure house"), reinforcing the community's commitment to order and proper procedure in their sacred duties. The phrase "the house of our God" functions as a form of Metonymy, where the physical structure stands for the entire temple system, its sacred functions, and the very presence of God among His people, underscoring the divine purpose and sanctity of the financial contributions. Finally, the verse's detailed instructions contribute to a strong 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 foundational principle that God's people are called to be faithful stewards of the resources He provides, recognizing that all belongs to Him and is to be used for His glory. 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, spiritually nourished, and to have continuous access to His presence through worship. This verse also highlights the enduring importance of accountability and integrity in handling sacred funds, a principle that transcends dispensations and remains vital for the health of any spiritual community. The "tithe of the tithes" specifically illustrates a layered responsibility, where even those who receive support are also called to give, demonstrating a comprehensive commitment to the divine economy and a shared participation in God's ongoing work. 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.
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 a profound act of worship, an expression of our trust in God's unfailing provision, and a tangible demonstration of our active participation in His ongoing work in the world, reflecting a heart committed to His purposes and the advancement of His glory.
Questions for Reflection
FAQ
What is the "tithe of the tithes" mentioned in this verse?
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, 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?
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). 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). 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 as they participate in God's redemptive mission.
Christ-Centered Fulfillment
Nehemiah 10:38, with its meticulous instructions for supporting the temple and its ministers through tithes, finds its ultimate fulfillment and profound 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 and permanent access to the Father through His shed blood (Hebrews 10:19-20). 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 living body of Christ on earth (Ephesians 2:19-22). Our offerings are a joyful response to God's immeasurable generosity in giving His Son (John 3:16), empowering the spread of the Gospel to all nations (Matthew 28:19-20) and supporting those who minister the Word, enabling them to devote themselves fully to equipping the saints for the work of ministry and the edification of the body of Christ (Ephesians 4:11-12). 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 eternal kingdom.