Nehemiah and Restoration of the Law (Nehemiah 10:28-39)
28Now the rest of the people—the priests, the Levites, the gatekeepers, the singers, the Nethinim, 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— 29these joined with their brethren, their nobles, and entered into a curse and an oath to walk in God’s Law, which was given by Moses the servant of God, and to observe and do all the commandments of the Lord our Lord, and His ordinances and His statutes: 30We would not give our daughters as wives to the peoples of the land, nor take their daughters for our sons; 31if the peoples of the land brought wares or any grain to sell on the Sabbath day, we would not buy it from them on the Sabbath, or on a holy day; and we would forego the seventh year’s produce and the exacting of every debt.
32Also we made ordinances for ourselves, to exact from ourselves yearly one-third of a shekel for the service of the house of our God: 33for the showbread, for the regular grain offering, for the regular burnt offering of the Sabbaths, the New Moons, and the set feasts; for the holy things, for the sin offerings to make atonement for Israel, and all the work of the house of our God. 34We cast lots among the priests, the Levites, and the people, for bringing the wood offering into the house of our God, according to our fathers’ houses, at the appointed times year by year, to burn on the altar of the Lord our God as it is written in the Law. 35And we made ordinances to bring the firstfruits of our ground and the firstfruits of all fruit of all trees, year by year, to the house of the Lord; 36to bring the firstborn of our sons and our cattle, as it is written in the Law, and the firstborn of our herds and our flocks, to the house of our God, to the priests who minister in the house of our God; 37to bring the firstfruits of our dough, our offerings, the fruit from all kinds of trees, the new wine and oil, to the priests, to the storerooms of the house of our God; and to bring the tithes of our land to the Levites, for the Levites should receive the tithes in all our farming communities. 38And the priest, the descendant of Aaron, shall be with the Levites when the Levites receive tithes; and the Levites shall bring up a tenth of the tithes to the house of our God, to the rooms of the storehouse. 39For the children of Israel and the children of Levi shall bring the offering of the grain, of the new wine and the oil, to the storerooms where the articles of the sanctuary are, where the priests who minister and the gatekeepers and the singers are; and we will not neglect the house of our God.
As Nehemiah and the restored Israelites re-establish their nation, one of the first things they do is re-iterate the tenets of the regulations acknowledging the Lord as their God. This includes the restoration of the tithe (they were not tithing or keeping any of the commandments of the Lord in captivity, previous to entering the land). Again, tithes to the priests was specifically mentioned, as well as the tithes being stored in the temple. Nehemiah even added ordinances concerning payment for specific needs of the temple. (These things may have been more expensive than they were in Moses’ day.)