Verse-by-Verse Bible Commentary
Nehemiah 10:32

Clarke's Commentary

Verse 32. 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, c., 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.

Bridgeway Bible Commentary

Israel’s confession and oath (9:1-10:39)

Two days after the end of the Feast of Tabernacles (which lasted from the fifteenth day to the twenty-second day of the month; see 8:18; Leviticus 23:34), the people reassembled for another reading of the law. After this came a time of confession and worship led by the Levites (9:1-5).

The prayer began by exalting God as the great Creator, and by praising him for choosing Abraham and making his covenant with him (6-8). God was faithful to his people through all their trials, whether in Egypt or in the wilderness (9-15). Even when they rebelled against him, he forgave them and brought them into the promised land (16-25). Still the people were rebellious and still God forgave them. But they continued in their disobedience. In the end, after many defeats and much oppression, they were taken captive into foreign lands, so that God might humble them and bring them to repentance (26-31). Though they were now back in their land, they were still under the rule of foreigners. They confessed that this was a just reward for their sins, for they had been disobedient to the covenant (32-37).
Having confessed their failures, the people made a fresh covenant promise to be faithful to God. They confirmed their promise with a written oath signed by their leaders on their behalf (38). Nehemiah was the first to sign (10:1), followed by the priests (2-8), Levites (9-13) and civil leaders (14-27). All the people were bound by the covenant document to be obedient to God’s law (28-29).

Specific matters mentioned in the document concerned mixed marriages (30; see Exodus 34:15-16), the Sabbath day and the sabbatical year (31; see Exodus 20:8-10, 23:Exodus 20:10-11; Deuteronomy 15:1-2), the temple tax (32; see Exodus 30:11-16), the maintenance of the temple and its rituals (33-34), offerings of firstfruits and firstborn (35-36; see Numbers 18:13-18) and tithes (37-39; see Numbers 18:21-28).

Coffman's Commentaries on the Bible

FURTHER PROVISIONS OF THE COVENANT

"Also we made ordinances for us to charge ourselves yearly with the third part of a shekel for the service of the house of God; for the showbread, and for the continual meal-offering, and for the continual burnt-offering, for the sabbaths, for the new moons, for the set feasts, and for the holy things, and for the sin-offerings to make atonement for Israel, and for all the work of the house of God."

"Also we made ordinances for ourselves" "This was merely a revival of a charge levied by Moses upon every Israelite twenty years old and upward to pay a half shekel (Exodus 30:13),"C. F. Keil, Keil and Delitzsch's Old Testament Commentaries, Nehemiah, p. 253. the only difference being in their reduction of it to one third of a shekel.

This one-third of a shekel annual tax was levied against every Israelite and continued in force until the Roman destruction of Jerusalem in A.D. 70. Of course, through the years, the tax increased to the original half a shekel. Jesus Christ himself paid this tax for himself and the apostle Peter, in spite of our Lord's being exempt from it. This he did by sending Peter to take up the fish out of the sea of Galilee with a whole shekel in its mouth (Matthew 17:24-27). By this action, the Christ endorsed and approved the ordinance mentioned here. It was God's ordinance, despite the statement in Nehemiah 10:33 that "we made it." They only renewed an old duty.

The mention here of the showbread and of various kinds of sacrifices is only a detailed way of saying that the tax was for everything connected with the work in the house of God. For comments on the various things mentioned here, see our commentaries on the Pentateuch where all these things are first mentioned.

Barnes' Notes on the Whole Bible

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.

Smith's Bible Commentary

Chapter 10

Now these words were sealed and these people signed the covenant, starting with Nehemiah, the governor. And it gives the names of the leaders who signed the covenant.

And the rest of the people, the priests, the Levites, the porters, the singers, the Nethinims, and all they that had separated themselves from the people of the lands unto the law of God, their wives, their sons, and their daughters, every one having knowledge, and having understanding; they clave to their brethren, their nobles, and they entered into a curse, and into an oath, to walk in God's law, which was given by Moses the servant of God, and to observe all the commandments of the LORD our Lord, and his judgments and his statutes ( Nehemiah 10:28-29 );

So this is the covenant they made. And they by a curse, you know, "Cursed be the man that fails to do it and all." And they said, "Yes, we'll do it." When they bound their hearts together and in determination, "We're going to serve God. We're going to follow Him. We're going to keep His commandments that we've read in His law."

We will not give our daughters to the people of the land, nor will we take their daughters for our sons: and if the people of the land bring any of their merchandise or food on the sabbath day to sell it to us, we will not buy it from them on the sabbath day, or on the holy days: that we would leave the seventh year, and the exaction of every debt ( Nehemiah 10:30-31 ).

So they'll keep the Sabbath-year law in that they will forgive every debt in the seventh year as was commanded in the law of Moses. And also that they'll allow the land to just not be planted or cultivated in the seventh year. Give the land its rest. Actually, you remember they were seventy years in captivity in Babylon that the land might have its rest, for they have been in the land for 490 years and they did not keep the seventh day or the seventh-year Sabbath for the land. So God said, "I'm going to give the land the Sabbath that you didn't give it. I'll keep you out of it for seventy years so that the land will have its seventy Sabbaths that it's missed." Now they said, "We'll keep it." And the exaction of every debt.

We also made ordinances for us, to charge ourselves yearly with the third part of a shekel for the service of the house of our God ( Nehemiah 10:32 );

So we'll all give this money that the house of God might be maintained, that they might have the showbread, the meal offerings, continual burnt offerings, and all of the Sabbath offerings, new moons, and set feasts, and so forth. And so we'll all... we all covenant we're going to support the house of God and the worship in the house of God.

And we will bring the firstfruits of our ground, and the firstfruits of all fruit of all trees, year by year, to the house of the LORD: also the firstborn of our sons, our cattle, as it is written in the law, and the firstlings of our herds, the flocks, to bring to the house of God, and the priests that minister in the house of our God: and that we should bring the firstfruits of our dough ( Nehemiah 10:35-37 ),

And no, that's not your money, but your bread dough that they made.

and the offerings, and the fruit of all manner of trees, of wine and of oil, unto the priests, to the chambers of the house of our God; and the tithes of our ground unto the Levites, that the Levites might have the tithes in all the cities of our tillage. And the priest the son of Aaron shall be with the Levites, when the Levites take tithes: and the Levites shall bring up the tithes ( Nehemiah 10:37-38 ).

"And so we'll just commit. Lord, we're going to follow You. We're going to keep Your law. We're going to keep all your commandments and statutes. We're not going to... we're going to keep the Sabbath day law. We're not going to buy on the Sabbath day. We're going to keep the seventh year. We're going to start keeping up the house of God and the worship and so forth." It was the heart of the people to covenant, "Lord, we're going to be Your people again. We're going to serve You.' "

Dr. Constable's Expository Notes

3. The renewed commitment of the people ch. 10

Nehemiah explained the agreement he previously referred to in Nehemiah 9:38 in this chapter. Conviction of sin (ch. 8) led to confession of sin (ch. 9) and resulted in a covenant with God (ch. 10).

"Nehemiah 10, despite its forbidding portal of 27 verses of proper names, is in reality a small treasure house of post-exilic interpretations of earlier Israelite law." [Note: David Clines, "Nehemiah 10 as an Example of Early Jewish Biblical Exegesis," Journal for the Study of the Old Testament 21 (1981):111.]

Dr. Constable's Expository Notes

The pledge to keep the Law 10:28-39

The rest of the restoration community joined those who signed their names pledging to obey the Mosaic Law (Nehemiah 10:28-29). The "curse" they took on themselves was submission to the curse that God promised would come on those who did not keep His Word (Nehemiah 10:29; Deuteronomy 28:15-68). "Law" (Heb. torah) refers to all God’s instructions, "commandments" are His rules, "ordinances" are His judicial pronouncements, and "statutes" are His permanent decrees (Nehemiah 10:29; cf. Deuteronomy 4:45).

These Jews promised, specifically, not to intermarry with pagans (Nehemiah 10:30) and to keep the Sabbath day and the sabbatical year (Nehemiah 10:31). They further committed to support the temple service financially (Nehemiah 10:32-34), to give their firstfruits to God (Nehemiah 10:35-37 a), and to pay their basic tithe tax (Nehemiah 10:37-39). The last sentence in Nehemiah 10:39 shows that the primary concern of the people was the worship that was the heart of their national life. Their priorities were proper.

The Law required Israelites 20 years old and older to pay one-half a shekel as a temple tax (Exodus 30:11-16). This particular congregation only promised one-third of a shekel (Nehemiah 10:32). Perhaps Nehemiah reduced the amount since the returned exiles were now poor (cf. Nehemiah 5:1-5). [Note: Laney, p. 109; Whitcomb, p. 442.] Another explanation is that the people may have pledged this one-third shekel in addition to the other one-half. [Note: Judah J. Slotki, Daniel, Ezra, Nehemiah, p. 246.] A third possibility is that a different system of evaluating the shekel had replaced the older one. [Note: McConville, p. 133.] The text is not specific on this point. In any case the people responded sacrificially.

Gill's Exposition of the Whole Bible

Also we made ordinance, for us,.... Laws among themselves, binding them to that which the laws of God did not:

to charge ourselves yearly with the third part of a shekel, for the service of the house of our God; the particulars of which follow in the next verse; for the defraying of which there used to be a treasury in the temple; but now there was none, and therefore they took this method to assess themselves; and being poor, instead of the half shekel, which in some cases was required, they only charged themselves with the third part of one; though Aben Ezra thinks this was added to the half shekel, and was paid over and above that; according to Brerewood a, it was of the value of ten pence of our money: Waserus b has given us the figure of one of these coins, with this inscription, a "third" part of a shekel of Israel.

a De Pond. & Pret. Vet. Num. c. 1. b De Antiqu. Num. Heb. l. 2.

Henry's Complete Commentary on the Bible

      32 Also we made ordinances for us, to charge ourselves yearly with the third part of a shekel for the service of the house of our God;   33 For the showbread, and for the continual meat offering, and for the continual burnt offering, of the sabbaths, of the new moons, for the set feasts, and for the holy things, and for the sin offerings to make an atonement for Israel, and for all the work of the house of our God.   34 And we cast the lots among the priests, the Levites, and the people, for the wood offering, to bring it into the house of our God, after the houses of our fathers, at times appointed year by year, to burn upon the altar of the LORD our God, as it is written in the law:   35 And to bring the firstfruits of our ground, and the firstfruits of all fruit of all trees, year by year, unto the house of the LORD:   36 Also the firstborn of our sons, and of our cattle, as it is written in the law, and the firstlings of our herds and of our flocks, to bring to the house of our God, unto the priests that minister in the house of our God:   37 And that we should bring the firstfruits of our dough, and our offerings, and the fruit of all manner of trees, of wine and of oil, unto the priests, to the chambers of the house of our God; and the tithes of our ground unto the Levites, that the same Levites might have the tithes in all the cities of our tillage.   38 And the priest the son of Aaron shall be with the Levites, when the Levites take tithes: and the Levites shall bring up the tithe of the tithes unto the house of our God, to the chambers, into the treasure house.   39 For the children of Israel and the children of Levi shall bring the offering of the corn, of the new wine, and the oil, unto the chambers, where are the vessels of the sanctuary, and the priests that minister, and the porters, and the singers: and we will not forsake the house of our God.

      Having covenanted against the sins they had been guilty of, they proceed in obliging themselves to revive and observe the duties they had neglected. We must not only cease to do evil, but learn to do well.

      I. It was resolved, in general, that the temple service should be carefully kept up, that the work of the house of their God should be done in its season, according to the law, Nehemiah 10:33; Nehemiah 10:33. Let not any people expect the blessing of God unless they make conscience of observing his ordinances and keeping up the public worship of him. Then it is likely to go well with our houses when care is taken that the work of God's house go on well. It was likewise resolved that they would never forsake the house of their God (Nehemiah 10:39; Nehemiah 10:39), as they and their fathers had done, would not forsake it for the house of any other god, or for the high places, as idolaters did, nor forsake it for their farms and merchandises, as those did that were atheistical and profane. Those that forsake the worship of God forsake God.

      II. It was resolved, in pursuance of this, that they would liberally maintain the temple service, and not starve it. The priests were ready to do their part in all the work of God's house, if the people would do theirs, which was to find them with materials to work upon. Now here it was agreed and concluded, 1. That a stock should be raised for the furnishing of God's table and altar plentifully. Formerly there were treasures in the house of the Lord for this purpose, but these were gone, and there was no settled fund to supply the want of them. It was a constant charge to provide show-bread for the table, two lambs for the daily offerings, four for the sabbaths, and more, and more costly, sacrifices for other festivals, occasional sin-offerings, and meat-offerings, and drink-offerings for them all. They had no rich king to provide these, as Hezekiah did; the priests could not afford to provide them, their maintenance was so small; the people therefore agreed to contribute yearly, every one of them, the third part of a shekel, about ten pence a-piece for the bearing of this expense. When every one will act, and every one will give, though but little, towards a good work, the whole amount will be considerable. The tirshatha did not impose this tax, but the people made it an ordinance for themselves, and charged themselves with it, Nehemiah 10:32; Nehemiah 10:33. 2. That particular care should be taken to provide wood for the altar, to keep the fire always burning upon it, and wherewith to boil the peace-offerings. All of them, priests and Levites as well as people, agreed to bring in their quota, and cast lots in what order they should bring it in, which family first and which next, that there might be a constant supply, and not a scarcity at one time and an overplus at another, Nehemiah 10:34; Nehemiah 10:34. Thus they provided the fire and the wood, as well as the lambs for the burnt-offerings. 3. That all those things which the divine law had appointed for the maintenance of the priests and Levites should be duly paid in, for their encouragement to mind their business, and that they might not be under any temptation to neglect it for the making of necessary provision for their families. Then the work of the house of God is likely to go on when those that serve at the altar live, and live comfortably, upon the altar. First-fruits and tenths were then the principal branches of the ministers' revenues; and they here resolved, (1.) To bring in the first-fruits justly, the first-fruits of their ground and trees (Exodus 23:19; Leviticus 19:23), the first-born of their children (even the money wherewith they were to be redeemed) and of their cattle, Exodus 13:2; Exodus 13:11; Exodus 13:12 (this was given to the priests, Numbers 18:15; Numbers 18:16), also the first-fruits of their dough (Numbers 15:21), concerning which there is a particular order given in the prophecy concerning the second temple, Ezekiel 44:30. (2.) To bring in their tenths likewise, which were due to the Levites (Nehemiah 10:37; Nehemiah 10:37), and a tenth out of those tenths to the priest, Nehemiah 10:38; Nehemiah 10:38. This was the law (Numbers 18:21-28); but these dues had been withheld, in consequence of which God, by the prophet, charges them with robbing him (Malachi 3:8; Malachi 3:9), at the same time encouraging them to be more just to him and his receivers, with a promise that, if they brought the tithes into the store-house, he would pour out blessings upon them,Nehemiah 10:10; Nehemiah 10:10. This therefore they resolved to do, that there might be meat in God's house, and plenty in the store-chambers of the temple, where the vessels of the sanctuary were, Nehemiah 10:39; Nehemiah 10:39. "We will do it (say they) in all the cities of our tillage," Nehemiah 10:37; Nehemiah 10:37. In all the cities of our servitude, so the LXX., for they were servants in their own land, Nehemiah 9:36; Nehemiah 9:36. But (as Mr. Poole well observes), though they paid great taxes to the kings of Persia, and had much hardship put upon them, they would not make that an excuse for not paying their tithes, but would render to God the things that were his, as well as to Cæsar the things that were his. We must do what we can in works of piety and charity notwithstanding the taxes we pay to the government, and cheerfully perform our duty to God in our servitude, which will be the surest way to ease and liberty in God's due time.