Nehemiah 10:38 · Bible study
Nehemiah 10:38 Commentary: Priest with Levites at Tithe Collection
Hebrew · 8 what the commentators say
Meaning in one sentence
Why a priest accompanied the Levites and the significance of the 'tithe of the tithes' for temple ministry, insights from commentators.
Research Summary
- Meaning: A priest supervised the Levites as they collected tithes, and the Levites gave a tenth of those tithes to the priests for temple support.
- Key words: “Tithe of the tithes” (ma‘aser min hamma‘aser), a tenth from the Levites’ tithe for the priests.
- Main debate: How this tithing system relates to the different instructions in Deuteronomy 14; some see a reconciliation, others a later practice.
- Theological theme: Accountability and provision for those who minister in God’s house; the community sustains worship through structured giving.
- Best use: Teaching stewardship, supporting clergy, and church financial integrity.
Translation Comparison
BSB Berean Standard Bible 2020
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.
WEB World English Bible 2000
The priest, the descendent of Aaron, shall be with the Levites when the Levites take tithes. The Levites shall bring up the tithe of the tithes to the house of our God, to the rooms, into the treasure house.
KJV King James Version 1769
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.
ASV American Standard Version 1901
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.
YLT Young's Literal Translation 1898
and the priest, son of Aaron, hath been with the Levites in the tithing of the Levites, and the Levites bring up the tithe of the tithe to the house of our God unto the chambers, to the treasure-house;
Darby Darby Bible 1890
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 to the house of our God, into the chambers of the treasure-house.
Douay-Rheims Douay-Rheims Bible 1899
And the priest the son of Aaron shall be with the Levites in the tithes of the Levites, and the Levites shall offer the tithe of their tithes in the house of our God, to the storeroom into the treasure house.
Translations in other languages (10 available)
Y que estaría el sacerdote hijo de Aarón con los Levitas, cuando los Levitas recibirían el diezmo: y que los Levitas llevarían el diezmo del diezmo á la casa de nuestro Dios, á las cámaras en la casa del tesoro.
E que um sacerdote, filho de Arão, estaria com os levitas, quando os levitas recebessem os dízimos; e que os levitas trariam o dízimo dos dízimos à casa de nosso Deus, às câmaras da casa do tesouro.
Le sacrificateur, fils d’ Aaron, sera avec les Lévites quand ils lèveront la dîme; et les Lévites apporteront la dîme de la dîme à la maison de notre Dieu, dans les chambres de la maison du trésor.
Und der Priester, der Sohn Aarons, soll mit den Leviten sein, wenn sie den Zehnten nehmen, daß die Leviten den Zehnten ihrer Zehnten heraufbringen zum Hause unsres Gottes in die Kammern im Vorratshause.
En dat er een priester, een zoon van Aaron, bij de Levieten zou zijn, als de Levieten de tienden ontvangen; en dat de Levieten de tienden zouden opbrengen ten huize onzes Gods, in de kameren van het schathuis.
E un sacerdote, figliuolo d’Aaronne, sarà coi Leviti quando preleveranno le decime; e i Leviti porteranno la decima della decima alla casa del nostro Dio nelle stanze che servono di magazzino,
A będzie kapłan, syn Aarona, przy Lewitach, gdy Lewitowie tę dziesięcinę odbierać będą; a Lewitowie wniosą dziesięcinę z dziesięciny do domu Boga naszego, do komór w domu skarbnicy.
При левитах, когда они будут брать левитскую десятину, будет находиться священник, сын Аарона, чтобы левиты десятину из своих десятин отвозили в дом Бога нашего в комнаты, отделенные для кладовой,
利未人 取十分之一的時候，亞倫 的子孫中，當有 一個祭司 與 利未人同在。利未人 也當從十分之一中 取 十分之一，奉到我們 神 殿的 屋子裡，收在庫 房中。
And the priest, the son of Aaron, is to be with the Levites, when the Levites take the tenths: and the Levites are to take a tenth of the tenths into the house of our God, to the rooms, into the store-house;
Verse in Context
Scholars' Consensus
Commentators agree that a priest was present when Levites collected tithes to safeguard the priests’ own portion. The Levites received a tenth of the people’s produce, and from that tenth they gave a further tenth, called the “tithe of the tithes”, to the priests (Numbers 18:26, 28). The priest’s role, as Gill and Jamieson-Fausset-Brown explain, was supervisory: he ensured the Levites did not defraud the priests and that the people did not cheat the Levites. Cambridge Bible notes this was not the high priest but a local priest, present in each “city of their tillage” to oversee the transaction. The “tithe of the tithes” was then carried to the temple treasuries for the priests’ support. This arrangement reflects a system of accountability and mutual provision, rooted in the law of Moses and revived in the post-exilic covenant renewal.
How settled is the interpretation?
Interpretive difficulty: Low
What is clear: A priest supervised the Levites during tithe collection, and the Levites gave a tenth of their tithe to the priests for the temple treasuries.
What Scholars Agree and Debate
| Topic | Agreed | Debated |
|---|---|---|
| Role of the priest at tithe collection | A priest was present to oversee the process and ensure the priests received their due. | Some (Jamieson-Fausset-Brown) see it as a deterrent to fraud; others (Cambridge) view it simply as superintendence to protect priestly interests. Both agree on the basic oversight function. |
| Tithe of the tithes | The Levites gave a tenth of their received tithe to the priests, based on Numbers 18:26. | Whether this practice continued unchanged after the exile or was adapted (e.g., lower shekel tax in v.32) is debated, but the principle of the tenth for priests is uncontested. |
| Relationship to Deuteronomic tithe law | Nehemiah 10 follows the Numbers model rather than the feast, and, charity model of Deuteronomy 14. | Christians are divided on whether the Deuteronomic law was a separate annual tithe or the same one applied differently; the post-exilic community seems to have followed the Numbers interpretation. |
| Accountability in giving | The priest’s presence implies a need for transparency and trust in handling sacred contributions. | Catholic and Orthodox traditions see this as supporting hierarchical oversight of church funds; Protestant traditions emphasize the role of spiritual leaders as stewards accountable to the community. |
Historical & Cultural Context
Nehemiah 10 records a solemn covenant made by the people of Jerusalem after the walls were rebuilt and the Law was publicly read. The community pledged to follow God’s commands, including specific provisions for the temple and its ministers. Verses 35, 39 list offerings: firstfruits, firstborn, and tithes. Verse 38 focuses on the tithe given to the Levites and the priest’s oversight.
The law of tithing appears in two main Old Testament passages. Numbers 18:21, 28 gives the Levites tithes from the people, and commands the Levites to offer a tenth of that to the priests. Deuteronomy 14:22, 29 describes a different arrangement: a tithe shared as a feast, and a third-year tithe for the Levites, the poor, and the sojourner. By Nehemiah’s time, the Numbers model was likely the one followed for the regular temple income. The “treasure house” (beth ha’otsar) refers to the temple storerooms where grain, wine, and oil were kept for the priests and Levites who served in shifts.
The post-exilic community was poor, and the temple had been neglected. Nehemiah’s reforms aimed to restore not only the building but the worship and its financial foundation. The presence of a priest at collection was a practical safeguard, a way to ensure honesty and that the priests received their due. This was not distrusted but structured oversight, showing that God’s work requires faithful administration.
This verse also echoes a wider biblical theme: those who minister in holy things must be supported by the community. The Levites had no land inheritance; the tithe was their livelihood. The “tithe of the tithes” provided for the priests, who also had no tribal inheritance. Thus the whole system sustained the worship of Israel.
Textual Notes
The consulted sources note one significant variant in the Septuagint: where the Hebrew reads “into the treasure house” (לְבֵית הָאוֹצָר), the LXX (according to Cambridge Bible) has “into the house of God” (εἰς οἶκον τοῦ θεοῦ), apparently an accidental repetition from the earlier phrase. The Hebrew text is stable here, and no other variants are noted among the sources.
Reception History
In early Christian interpretation, this verse was cited as evidence that ministers should be supported by the faithful. The Didache and early church orders echo the principle that those who teach the Word should receive tithes. During the Reformation, commentators such as Matthew Henry and Geneva Bible notes saw the priest’s presence as a model for church discipline and oversight of finances. Later, John Gill and others used it to argue for the proper maintenance of a separated priesthood. In modern times, the verse appears in discussions on church budgeting, transparency, and the place of tithes in congregational life. Its focus on accountability and provision for temple ministers remains a reference point for many traditions.
Preaching This Verse
Three-point outline
- The structure of tithe giving: The people gave to the Levites; the Levites gave a tenth to the priests. Each group relied on the other.
- The presence of accountability: A priest stood with the Levites during collection. This prevented fraud and ensured fairness, God’s work calls for integrity.
- The goal of sustaining worship: The tithe of the tithes went to the temple treasuries, supporting daily ministry. Provision for ministers is provision for the house of God.
Five-point outline
- God ordained tithes to support those who serve Him (Numbers 18:21).
- The Levites received tithes from the people; they were not allowed to keep everything for themselves.
- The “tithe of the tithes” went to the priests, who were Aaron’s descendants.
- A priest was present at collection to oversee and protect the process, an early model of financial accountability.
- All these contributions were stored in the temple treasuries for the ongoing work of worship.
Illustration hooks
- A church deacon counts the offering alongside the pastor to maintain transparency. The priest’s presence served a similar purpose.
- Imagine a farmer delivering a portion of his harvest as rent to the landowner, and the landowner’s agent being present to confirm the amount. The priest was that agent for God’s portion.
- A team that shares tips at work: the waitstaff pools tips, and then a portion goes to the kitchen. The Levites received from the people and passed a share to the priests.
Questions your congregation is asking
- “Does this verse mean we should still tithe today, and if so, how much?”
- “Why did the priests need their own special tithe from the Levites?”
- “How can we ensure our church offerings are used with integrity for ministry support?”
Leading a Discussion
This verse shows how God’s people organised support for worship after the exile. A priest supervised the collection of tithes from the Levites, and the Levites gave a tenth of what they received to the priests. This arrangement displays accountability, shared responsibility, and a focus on sustaining the house of God. As you discuss, consider how these principles apply to how we support ministry today.
Discussion questions
- What does the presence of a priest at the tithe collection tell us about the importance of accountability in handling resources for God’s work?
- Why do you think the law required a “tithe of the tithes” from the Levites? What does that say about the priests’ role and dependence on the community?
- How does this passage connect to God’s larger provision for the Levites and priests who had no land inheritance?
- In what ways can our church or small group apply the principle of overseen stewardship today?
- Compare Numbers 18:26, 28 with Deuteronomy 14:22, 29. Why do you think different tithing instructions exist, and how did Nehemiah’s community decide which to follow?
- What does this verse reveal about God’s heart for those who serve Him in ministry?
- How does the commitment in Nehemiah 10:38, 39 to “not forsake the house of our God” challenge our own priorities in giving and supporting the church?
Cross-References
Source: Treasury of Scripture Knowledge (TSK, public domain)
| Numbers 18:26 | “Moreover you shall speak to the Levites, and tell them, ‘When you take of the children of Israel the tithe which I have given you from them for your inheritance, then you shall offer up a wave offering of it for Yahweh, a tithe of the tithe. |
| Numbers 18:28 | Thus you also shall offer a wave offering to Yahweh of all your tithes, which you receive of the children of Israel; and of it you shall give Yahweh’s wave offering to Aaron the priest. |
| I Chronicles 9:26 | for the four chief gatekeepers, who were Levites, were in an office of trust, and were over the rooms and over the treasuries in God’s house. |
| II Chronicles 31:11 | Then Hezekiah commanded them to prepare rooms in Yahweh’s house, and they prepared them. |
| II Chronicles 31:12 | They brought in the offerings, the tithes, and the dedicated things faithfully. Conaniah the Levite was ruler over them, and Shimei his brother was second. |
| Nehemiah 13:12 | Then all Judah brought the tithe of the grain, the new wine, and the oil to the treasuries. |
| Nehemiah 13:13 | 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 business was to distribute to their brothers. |
Cross-reference data from OpenBible.info (CC BY 4.0). Commentaries are public domain.
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What the Commentators Say
7 public-domain commentaries, condensed into plain language.
Adam Clarke's Commentary Methodist/Wesleyan 1826
Clarke clarifies that the "tithe of the tithes" means the Levites, who received the tithes from the people, were themselves required to give a tenth of what they received to the priests. This transferred a portion of the tithe upward within the priestly order.
Cambridge Bible for Schools and Colleges Anglican 1880
The priest mentioned here is not the high priest but one of Aaron's descendants appointed to oversee tithe collection in each city, safeguarding the priesthood's share. The commentator notes that this system differs from the tithe laws in Deuteronomy, which include annual feasts and charity that are absent from this passage.
Geneva Bible Notes Reformed 1599
The Geneva Notes stress that a priest from Aaron's line must be present when the Levites collect tithes, ensuring oversight. The Levites then bring a tenth of those tithes to the temple treasury, establishing a clear chain of accountability for what is given to God.
Gill's Exposition of the Bible Baptist 1748
Gill emphasizes that a priest supervised the Levites when they collected tithes, preventing any suspicion of dishonesty toward the priests. The Levites then brought a tenth of the tithes they received to the temple's treasure house as the portion due to the priests.
Jamieson-Fausset-Brown Commentary Protestant 1871
JFB sees the priest's presence during the collection of tithes as a practical safeguard against cheating by either the people or the Levites. He also notes the requirement that Levites give a tenth of what they receive to the priests, whom they were obligated to supply.
Keil & Delitzsch OT Commentary Protestant 1876
Keil and Delitzsch see this covenant as a practical revival of Mosaic law adapted to the community's poverty. They stress that the temple tax was deliberately reduced from a half shekel to a third, and that the wood offering was regulated by casting lots among families to ensure a steady supply for the altar.
Matthew Henry's Commentary Reformed/Presbyterian 1710
Henry highlights the people's voluntary yet binding commitment to fund every detail of temple worship—from the daily offerings to the wood supply. He sees their systematic, year-by-year provisions as a deliberate pledge not to neglect God's house, covering all sacred rites with practical, communal support.