Nehemiah 10:38
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.
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}.
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.
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.
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.
Cross-References
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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.
Commentary
Commentary on Nehemiah 10:38
Nehemiah 10:38 is part of a significant covenant renewal in post-exilic Jerusalem, where the returned exiles committed themselves to obeying God's laws and supporting the temple service. This verse specifically details the structured system for managing the tithes.
Context
Following the rebuilding of Jerusalem's walls under Nehemiah and the spiritual revival led by Ezra, the people of Israel entered into a solemn covenant with God (Nehemiah 9:38). Chapter 10 outlines the specific commitments made, which included promises regarding sabbath observance, temple service, and crucially, financial support. This verse addresses the practicalities of tithing, ensuring that the Levites and priests, who were dedicated to temple duties, would be adequately provided for, allowing them to focus on their spiritual responsibilities without having to cultivate land or pursue other livelihoods.
Key Themes
Linguistic Insights
The Hebrew phrase for "tithe of the tithes" is ma'aser min-hama'aser (מַעֲשֵׂר מִן הַמַּעֲשֵׂר), which literally means "a tenth from the tenth." This precise terminology emphasizes the hierarchical and interlocking structure of the tithing system, where the Levites, as recipients of the primary tithe, also had an obligation to contribute to the priests from their portion.
Practical Application
Nehemiah 10:38 serves as a timeless reminder of several principles for believers today:
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