28 The rest of the people, the Kohanim, the Levites, the porters, the singers, the temple servants, and all those who had separated themselves from the peoples of the lands to the law of God, their wives, their sons, and their daughters, everyone who had knowledge, and understanding;

29 They joined with their brothers, their nobles, and entered into a curse, and into an oath, to walk in God's law, which was given by Moshe the servant of God, and to observe and do all the mitzvot of the LORD our Lord, and his ordinances and his statutes;

30 and that we would not give our daughters to the peoples of the land, nor take their daughters for our sons;

31 and if the peoples of the land bring wares or any grain on the day of Shabbat to sell, that we would not buy of them on the Shabbat, or on a holy day; and that we would forego the seventh year, and the exaction of every debt.

32 Also we made ordinances for us, to charge ourselves yearly with the third part of a shekel for the service of the house of our God;

33 for the show bread, and for the continual meal-offering, and for the continual burnt-offering, for the Shabbatot, for the new moons, for the set feasts, and for the holy things, and for the sin-offerings to make atonement for Yisra'el, and for all the work of the house of our God.

34 We cast lots, the Kohanim, the Levites, and the people, for the wood-offering, to bring it into the house of our God, according to our fathers' houses, at times appointed, year by year, to burn on the altar of the LORD our God, as it is written in the law;

35 and to bring the first fruits of our ground, and the first fruits of all fruit of all manner of trees, year by year, to the house of the LORD;

36 also the firstborn of our sons, and of our cattle, as it is written in the law, and the firstborn of our herds and of our flocks, to bring to the house of our God, to the Kohanim who minister in the house of our God;

37 and that we should bring the first fruits of our dough, and our heave-offerings, and the fruit of all manner of trees, the new wine and the oil, to the Kohanim, to the chambers of the house of our God; and the tithes of our ground to the Levites; for they, the Levites, take the tithes in all the cities of our tillage.

38 The Kohen the son of Aharon 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, to the chambers, into the treasure-house.

39 For the children of Yisra'el and the children of Levi shall bring the heave-offering of the grain, of the new wine, and of the oil, to the chambers, where are the vessels of the sanctuary, and the Kohanim who minister, and the porters, and the singers: and we will not forsake the house of our God.

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Nehemiah 10 Commentary

Chapter 10

The covenant, Those who signed it. (1-31) Their engagement to sacred rites. (32-39)

Verses 1-31 Conversion is separating from the course and custom of this world, devoting ourselves to the conduct directed by the word of God. When we bind ourselves to do the commandments of God, it is to do all his commandments, and to look to him as the Lord, and our Lord.

Verses 32-39 Having covenanted against the sins of which they had been guilty, they obliged themselves to observe the duties they had neglected. We must not only cease to do evil, but learn to do well. Let not any people expect the blessing of God, unless they keep up public worship. It is likely to go well with our houses, when care is taken that the work of God's house goes on well. When every one helps, and every one gives, though but little, toward a good work, the whole will come to be a large sum. We must do what we can in works of piety and charity; and whatever state we are placed in, cheerfully perform our duty to God, which will be the surest way to ease and liberty. As the ordinances of God are the appointed means of support to our souls, the believer will not grudge the expense; yet most people leave their souls to starve.

Taken from Matthew Henry Commentary on the Whole Bible (Concise)

Chapter Summary

INTRODUCTION TO NEHEMIAH 10

In this chapter we have the names of the persons that signed and sealed the covenant mentioned in the last chapter, Ne 10:1-27, and the things they agreed unto and promised to perform; in general to observe the law of God, in particular not to marry with the people of the land, to keep the sabbaths weekly and yearly, to pay annually the third part of the shekel for the service of the temple, to bring into it the wood offerings, first fruits, firstborn, and tithes, Ne 10:28-39.

Taken from John Gill's Exposition of the Bible