Nehemiah and Enforcement of the Law (Nehemiah 12:44-13:14)

44And at the same time some were appointed over the rooms of the storehouse for the offerings, the firstfruits, and the tithes, to gather into them from the fields of the cities the portions specified by the Law for the priests and Levites; for Judah rejoiced over the priests and Levites who ministered. 45Both the singers and the gatekeepers kept the charge of their God and the charge of the purification, according to the command of David and Solomon his son. 46For in the days of David and Asaph of old there were chiefs of the singers, and songs of praise and thanksgiving to God. 47In the days of Zerubbabel and in the days of Nehemiah all Israel gave the portions for the singers and the gatekeepers, a portion for each day. They also consecrated holy things for the Levites, and the Levites consecrated them for the children of Aaron.

13:1On that day they read from the Book of Moses in the hearing of the people, and in it was found written that no Ammonite or Moabite should ever come into the assembly of God, 2because they had not met the children of Israel with bread and water, but hired Balaam against them to curse them. However, our God turned the curse into a blessing. 3So it was, when they had heard the Law, that they separated all the mixed multitude from Israel.

4Now before this, Eliashib the priest, having authority over the storerooms of the house of our God, was allied with Tobiah. 5And he had prepared for him a large room, where previously they had stored the grain offerings, the frankincense, the articles, the tithes of grain, the new wine and oil, which were commanded to be given to the Levites and singers and gatekeepers, and the offerings for the priests. 6But during all this I was not in Jerusalem, for in the thirty-second year of Artaxerxes king of Babylon I had returned to the king. Then after certain days I obtained leave from the king, 7and I came to Jerusalem and discovered the evil that Eliashib had done for Tobiah, in preparing a room for him in the courts of the house of God. 8And it grieved me bitterly; therefore I threw all the household goods of Tobiah out of the room. 9Then I commanded them to cleanse the rooms; and I brought back into them the articles of the house of God, with the grain offering and the frankincense.

10I also realized that the portions for the Levites had not been given them; for each of the Levites and the singers who did the work had gone back to his field. 11So I contended with the rulers, and said, “Why is the house of God forsaken?” And I gathered them together and set them in their place. 12Then all Judah brought the tithe of the grain and the new wine and the oil to the storehouse. 13And I appointed as treasurers over the storehouse 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 considered faithful, and their task was to distribute to their brethren.

14Remember me, O my God, concerning this, and do not wipe out my good deeds that I have done for the house of my God, and for its services!

Nehemiah relates some political intrigue regarding the leadership, both political and religious, which contributed to the apostasy of the nation. He gathers together the (genealogically) appointed leaders and puts them back to the work they are supposed to be doing, as well as gathering the Levites, calling them to return from working in the fields instead of ministering to the Lord. He also records how he clears out the storeroom for the tithe, restores it to the Levites, asks the Lord to remember him for his good deeds, and condemns Israel for having failed to keep God’s commandments (immediately following this section Nehemiah gets on their case for working on the Sabbath, so he is definitely not picking out one area of the law to emphasize.)

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.)