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 that the Levites have to give the tenth of the tenth to the priests, speaks still more against this view. A priest is to be present when the Levites take the tenth, so that the share of the priests may not be lessened. On “the tenth of the tenth,” comp. Num 18:26. Hezekiah had provided store-chambers in the temple, in which to deposit the tithes, 2Ch 31:11.

Verse 39
Neh 10:39 is confirmatory of the preceding clause: the Levites were to bring the tithe of the tithes for the priests into the chambers of the temple; for thither are both the children of Israel and the Levites, to bring all heave-offerings of corn, new wine, and oil: for there are the holy vessels for the service of the altar (comp. Num 4:15), and the priests that minister, and the doorkeepers and the singers, for whose maintenance these gifts provide. “And we will not forsake the house of our God,” i.e., we will take care that the service of God's house shall be provided for; comp. Neh 13:11-14. =Chap. 11=

Verses 1-2
Neh 11:1 and Neh 11:2 narrate the carrying out of Nehemiah's resolution, Neh 7:4, to make Jerusalem more populous, and follow Neh 7:5 as to matter, but the end of Neh 10 as to time. For while Nehemiah, after the completion of the wall, was occupied with the thought of bringing into the thinly populated capital a larger number of inhabitants, and had for this purpose convoked a public assembly, that a list of the whole Israelite population of the towns of Benjamin and Judah might be taken in hand, the seventh month of the year arrived, in which all the people assembled at Jerusalem to perform those acts of worship and solemnities (described Neh 8-10) in which this month abounded. Hence it was not till after the termination of these services that Nehemiah was able to carry out the measures he had resolved on. For there can be no doubt that Neh 11:1 and Neh 11:2 of the present chapter narrate the execution of these measures. The statement