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Nehemiah 10:38

Adam Clarke
Bible Commentary

Tithe of the tithes - The tithes of all the produce of the fields were brought to the Levites; out of these a tenth part was given to the priests. This is what is called the tithe of the tithes. The law for this is found, Numbers 18:26.

Matthew Henry
Concise Bible Commentary
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.
Ellen G. White
Prophets and Kings, 667-8

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

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