BibleTools.info

Charge ourselves yearly with the third part of a shekel - According to the law, every one above twenty years of age was to give half a shekel to the sanctuary, which was called a ransom for their souls. See Exodus 30:11-16. But why is one third of a shekel now promised instead of the half shekel, which the law required? To this question no better answer can be given than this: the general poverty of the people, occasioned by their wars, overthrows, heavy tributes, etc., in the land of their captivity: and now on their return, having little property, it was impossible for them to give more; and we know, from the terms of the law in this case, that the poor and the rich were obliged to give alike, because it was a ransom for their souls; and the souls of the poor and the rich were of like value, and stood equally in need of redemption; for all were equally fallen, and all had come equally short of the glory of God.

Though only a third part of a shekel was given at this time, and probably for the reason above assigned, yet when the people got into a state of greater prosperity, the half shekel was resumed: for it is clear that this sum was paid in the time of our Lord, though not to the temple, but to the Roman government. Hence when those who collected this as a tribute came to our Lord, it was for the διδραχμα, didrachma, which was half a shekel; and the coin with which our Lord paid for himself and Peter was a stater, which contained exactly two half shekels. See Matthew 17:24-27.

The third part of a sheckel - This appears to have been the first occasion on which an annual payment toward the maintenance of the temple service and fabric was established. The half-shekel of the Law Exodus 30:13 was paid only at the time of a census (which rarely took place), and was thus not a recurring tax. In later times, the annual payment was raised from the third of a shekel to half a shekel Matthew 17:24.

Before the day of fasting ended, the people still further manifested their determination to return to the Lord, by pledging themselves to cease from desecrating the Sabbath. Nehemiah did not at this time, as at a later date, exercise his authority to prevent heathen traders from coming into Jerusalem; but in an effort to save the people from yielding to temptation, he bound them, by a solemn covenant, not to transgress the Sabbath law by purchasing from these venders, hoping that this would discourage the traders and put an end to the traffic. PK 667.1

Provision was also made to support the public worship of God. In addition to the tithe the congregation pledged themselves to contribute yearly a stated sum for the service of the sanctuary. “We cast the lots,” Nehemiah writes, “to bring the first fruits of our ground, and the first fruits of all fruit of all trees, year by year, unto the house of the Lord: also the first-born of our sons, and of our cattle, as it is written in the law, and the firstlings of our herds and of our flocks.” PK 667.2

Israel had returned to God with deep sorrow for backsliding. They had made confession with mourning and lamentation. They had acknowledged the righteousness of God's dealings with them, and had covenanted to obey His law. Now they must manifest faith in His promises. God had accepted their repentance; they were now to rejoice in the assurance of sins forgiven and their restoration to divine favor. PK 667.3

The tithe was to be exclusively devoted to the use of the Levites, the tribe that had been set apart for the service of the sanctuary. But this was by no means the limit of the contributions for religious purposes. The tabernacle, as afterward the temple, was erected wholly by freewill offerings; and to provide for necessary repairs and other expenses, Moses directed that as often as the people were numbered, each should contribute a half shekel for “the service of the tabernacle.” In the time of Nehemiah a contribution was made yearly for this purpose. See Exodus 30:12-16; 2 Kings 12:4, 5; 2 Chronicles 24:4-13; Nehemiah 10:32, 33. From time to time sin offerings and thank offerings were brought to God. These were presented in great numbers at the annual feasts. And the most liberal provision was made for the poor. PP 526.1

Even before the tithe could be reserved there had been an acknowledgment of the claims of God. The first that ripened of every product of the land was consecrated to Him. The first of the wool when the sheep were shorn, of the grain when the wheat was threshed, the first of the oil and the wine, was set apart for God. So also were the first-born of all animals; and a redemption price was paid for the first-born son. The first fruits were to be presented before the Lord at the sanctuary, and were then devoted to the use of the priests. PP 526.2

Thus the people were constantly reminded that God was the true proprietor of their fields, their flocks, and their herds; that He sent them sunshine and rain for their seedtime and harvest, and that everything they possessed was of His creation, and He had made them stewards of His goods. PP 526.3

As the men of Israel, laden with the first fruits of field and orchard and vineyard, gathered at the tabernacle, there was made a public acknowledgment of God's goodness. When the priest accepted the gift, the offerer, speaking as in the presence of Jehovah, said, “A Syrian ready to perish was my father;” and he described the sojourn in Egypt and the affliction from which God had delivered Israel “with an outstretched arm, and with great terribleness, and with signs, and with wonders.” And he said, “He hath brought us into this place, and hath given us this land, even a land that floweth with milk and honey. And now, behold, I have brought the first fruits of the land, which Thou, Jehovah, hast given me.” Deuteronomy 26:5, 8-11. PP 526.4