Nehemiah 10:38
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.
A priest of Aaron’s line is to accompany the Levites when they collect the tenth,

Aaron’s descendants alone were appointed to offer sacrifices and oversee the altar ministry, while the Levites served them in the broader work of the sanctuary. The priest’s presence upheld the lawful administration of what belonged to God and guarded the holiness of temple worship. In renewing the covenant after exile, the people committed themselves to restore the order established in Numbers 18:21–28.

Num 18:26-28 Speak to the Levites and tell them: ‘When you receive…
Heb 7:5 Now the law commands the sons of Levi to collect a tenth…

and the Levites are to bring a tenth of these tithes

The Levites, though supported by Israel’s tithes because they possessed no tribal land inheritance, were not exempt from giving. They presented a tithe of the tithe to the priests, acknowledging that all provision ultimately belonged to the Lord. The arrangement supplied those devoted to sacrificial ministry and joined priests and Levites in shared obedience and accountability.

Num 18:29-32 You must present the offering due the LORD…
Heb 7:9-10 And so to speak, Levi, who collects the tenth…

to the storerooms of the treasury in the house of our God.

The temple chambers held grain, wine, oil, and other offerings needed for the service of the house of God and the support of its ministers. Bringing these provisions to Jerusalem prevented neglect of worship and ensured that the sacrifices and daily ministry could continue. The restored temple stood as the appointed center of Israel’s worship, where God’s covenant presence called His people to faithful stewardship.

2Ch 31:11-12 Then Hezekiah commanded them to prepare storerooms…
Mal 3:10 Bring the full tithe into the storehouse…

Persons / Places / Events
1. Nehemiah
A Jewish leader who played a crucial role in the rebuilding of Jerusalem's walls and the spiritual renewal of the people.

2. Levites
Members of the tribe of Levi, responsible for religious duties and assisting the priests in the temple.

3. Priests of Aaron’s Line
Descendants of Aaron, the brother of Moses, who served as priests in the temple.

4. House of our God
Refers to the temple in Jerusalem, the central place of worship for the Israelites.

5. Storerooms of the Treasury
Designated areas within the temple for storing offerings, tithes, and other contributions.
Teaching Points
The Importance of Accountability
The presence of a priest with the Levites during the collection of tithes underscores the need for transparency and accountability in handling God's resources.

The Principle of Giving
The practice of tithing reflects a heart of obedience and trust in God's provision. It is a tangible expression of worship and gratitude.

Stewardship of Resources
The Levites bringing a tenth of the tithes to the temple storerooms highlights the importance of managing resources wisely for the work of God’s kingdom.

Community and Cooperation
The collaboration between the priests and Levites illustrates the value of working together in unity for the common goal of serving God and His people.
Bible Study Questions
1. How does the role of the priest in Nehemiah 10:38 emphasize the importance of accountability in our own financial stewardship?

2. In what ways can we apply the principle of tithing in our lives today, and how does it reflect our trust in God?

3. How does the cooperation between the priests and Levites in this passage inspire us to work together in our church communities?

4. What are some practical ways we can ensure transparency and integrity in the handling of church finances?

5. How do the teachings on tithing in Nehemiah 10:38 connect with the broader biblical account on giving and stewardship?
Connections to Other Scriptures
Numbers 18:21-32
This passage outlines the responsibilities and privileges of the Levites, including their right to receive tithes from the Israelites.

Malachi 3:10
Encourages bringing the full tithe into the storehouse, emphasizing God's promise to bless those who are faithful in giving.

Hebrews 7:5
Discusses the Levitical priesthood and their role in collecting tithes, drawing a parallel to the priesthood of Melchizedek.
A National CovenantThe ThinkerNehemiah 10:1-39
Covenant ComfortThe ThinkerNehemiah 10:1-39
Covenanting with GodW. Ritchie.Nehemiah 10:1-39
Solemn Engagement to Maintain the House of GodR.A. Redford Nehemiah 10:1-39
Voluntary TaxationHomiletical CommentaryNehemiah 10:32-39
People
Aaron, Abijah, Adin, Adonijah, Ahiah, Ahijah, Amariah, Anaiah, Anan, Anathoth, Ater, Azaniah, Azariah, Azgad, Azzur, Baanah, Bani, Baruch, Bebai, Beninu, Bezai, Bigvai, Bilgai, Binnui, Bunni, Daniel, Elam, Ginnethon, Hachaliah, Hallohesh, Hanan, Hananiah, Harim, Hariph, Hashabiah, Hashabnah, Hashub, Hashum, Hasshub, Hattush, Henadad, Hezekiah, Hezir, Hizkijah, Hodiah, Hodijah, Hoshea, Jaddua, Jeremiah, Jeshua, Kadmiel, Kelita, Levi, Levites, Maaseiah, Maaziah, Magpiash, Malchijah, Malluch, Meremoth, Meshezabeel, Meshullam, Micha, Mijamin, Nebai, Nehemiah, Obadiah, Pahathmoab, Parosh, Pashur, Pelaiah, Pelatiah, Pileha, Rehob, Rehum, Seraiah, Shebaniah, Shemaiah, Sherebiah, Shobek, Zaccur, Zadok, Zatthu, Zattu, Zedekiah, Zidkijah
Places
Gate of Ephraim
Topics
Aaron, Accompany, Bring, Chambers, Descended, Levites, Priest, Receive, Rooms, Storehouse, Store-house, Storerooms, Tenth, Tenths, Tithe, Tithes, Tithing, Treasure, Treasure-house, Treasury
Dictionary of Bible Themes
Nehemiah 10:38

     7413   priesthood, OT

Nehemiah 10:34-38

     7382   house of God

Nehemiah 10:35-39

     4442   firstfruits
     8488   tithing

Nehemiah 10:37-38

     1657   numbers, fractions
     7266   tribes of Israel

Nehemiah 10:37-39

     4456   grain
     4544   wine
     5558   storing

Library
The "Fraternity" of Pharisees
To realise the state of religious society at the time of our Lord, the fact that the Pharisees were a regular "order," and that there were many such "fraternities," in great measure the outcome of the original Pharisees, must always be kept in view. For the New Testament simply transports us among contemporary scenes and actors, taking the then existent state of things, so to speak, for granted. But the fact referred to explains many seemingly strange circumstances, and casts fresh light upon all.
Alfred Edersheim—Sketches of Jewish Social Life

The Formation of the Old Testament Canon
[Sidenote: Israel's literature at the beginning of the fourth century before Christ] Could we have studied the scriptures of the Israelitish race about 400 B.C., we should have classified them under four great divisions: (1) The prophetic writings, represented by the combined early Judean, Ephraimite, and late prophetic or Deuteronomic narratives, and their continuation in Samuel and Kings, together with the earlier and exilic prophecies; (2) the legal, represented by the majority of the Old Testament
Charles Foster Kent—The Origin & Permanent Value of the Old Testament

Influences that Gave Rise to the Priestly Laws and Histories
[Sidenote: Influences in the exile that produced written ceremonial laws] The Babylonian exile gave a great opportunity and incentive to the further development of written law. While the temple stood, the ceremonial rites and customs received constant illustration, and were transmitted directly from father to son in the priestly families. Hence, there was little need of writing them down. But when most of the priests were carried captive to Babylonia, as in 597 B.C., and ten years later the temple
Charles Foster Kent—The Origin & Permanent Value of the Old Testament

The Second Commandment
Thou shalt not make unto thee any graven image, or any likeness of any thing that is in heaven above, or that is in the earth beneath, or that is in the water under the earth: thou shalt not bow down thyself to them, nor serve them: for I the Lord thy God am o jealous God, visiting the iniquity of the fathers upon the children unto the third and fourth generation of then that hate me; and shewing mercy unto thousands of them that love me and keep my commandments.' Exod 20: 4-6. I. Thou shalt not
Thomas Watson—The Ten Commandments

Ezra-Nehemiah
Some of the most complicated problems in Hebrew history as well as in the literary criticism of the Old Testament gather about the books of Ezra and Nehemiah. Apart from these books, all that we know of the origin and early history of Judaism is inferential. They are our only historical sources for that period; and if in them we have, as we seem to have, authentic memoirs, fragmentary though they be, written by the two men who, more than any other, gave permanent shape and direction to Judaism, then
John Edgar McFadyen—Introduction to the Old Testament

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