28 Now ²the rest of the people, the priests, the Levites, the gatekeepers, the singers, the temple servants and ³all those who had separated themselves from the peoples of the lands to the law of God, their wives, their sons and their daughters, all those who had knowledge and understanding,

29 are joining with their kinsmen, their nobles, and are ⁴taking on themselves a curse and an oath to walk in God's law, which was given through Moses, God's servant, and to keep and to observe all the commandments of GOD our Lord, and His ordinances and His statutes;

30 and ⁵that we will not give our daughters to the peoples of the land or take their daughters for our sons.

31 As ⁶for the peoples of the land who bring wares or any grain on the sabbath day to sell, we will not buy from them on the sabbath or a holy day; and we will forego the crops the ⁷seventh year and the ⁸exaction of every debt.

32 We also placed ourselves under obligation to contribute yearly ⁹one third of a shekel for the service of the house of our God:

33 for the ¹⁰showbread *, for the continual grain offering, for the continual burnt offering, the sabbaths, the new moon, for the appointed times, for the holy things and for the sin offerings to make atonement for Israel, and all the work of the house of our God.

34 Likewise ¹¹we cast lots ¹²for the supply of wood among the priests, the Levites and the people so that they might bring it to the house of our God, according to our fathers' households, at fixed times annually, to burn on the altar of the LORD our God, as it is written in the law;

35 and that they might bring the first fruits of our ground and ¹³the first fruits of all the fruit of every tree to the house of the LORD annually,

36 and ¹⁴bring to the house of our God the firstborn of our sons and of our cattle, and the firstborn of our herds and our flocks as it is written in the law, for the priests who are ministering in the house of our God.

37 ¹⁵We will also bring the first of our dough, our contributions, the fruit of every tree, the new wine and the oil ¹⁶to the priests at the chambers of the house of our God, and the ¹⁷tithe of our ground to the Levites, for the Levites are they who receive the tithes in all the rural towns.

38 ¹⁸The priest, the son of Aaron, shall be with the Levites when the Levites receive tithes, and the Levites shall bring up the tenth of the tithes to the house of our God, to the chambers of ¹⁹the storehouse.

39 For the sons of Israel and the sons of Levi shall bring the ²⁰contribution of the grain, the new wine and the oil to the chambers; there are the utensils of the sanctuary, the priests who are ministering, the gatekeepers and the singers. Thus ²¹we will not neglect 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)

Cross References 21

1. Nehemiah 9:38
2. Ezra 2:36-58
3. Nehemiah 9:2
4. Nehemiah 5:12
5. Exodus 34:16; Deuteronomy 7:3
6. Nehemiah 13:15-22
7. Exodus 23:10, 11; Leviticus 25:1-7
8. Deuteronomy 15:1, 2
9. Exodus 30:11-16; Matthew 17:24
10. Leviticus 24:5, 6; 2 Chronicles 2:4
11. Nehemiah 11:1
12. Nehemiah 13:31
13. Exodus 23:19; Exodus 34:26; Deuteronomy 26:2
14. Exodus 13:2
15. Leviticus 23:17
16. Nehemiah 13:5, 9
17. Leviticus 27:30; Numbers 18:21
18. Numbers 18:26
19. Nehemiah 13:12, 13
20. Deuteronomy 12:6
21. Nehemiah 13:10, 11

Footnotes 8

[a]. Ch 10:2 in Heb
[b]. Heb "Tirshatha," a Persian title
[c]. Lit "brothers"
[d]. Lit "entering into a"
[e]. Heb "YHWH," usually rendered LORD
[f]. Lit "imposed commandments on us"
[g]. Or "coarse meal"
[h]. Lit "forsake"

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