Nehemiah Chapter 10, Records The Covenant of Faith and Those Who Committed to Follow The Torah

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In this Chapter of Nehemiah we will read about all of those who by Faith chose to follow all of what The Torah Teaches. The Laws, that were neglected and they gave their pledge to walk in them and uphold all of them. The Spirit of Repentance(Teshuvah) follows with the resolve of Nehemiah The Governor, Zedekiah and The People, to Change their old ways of neglect, and Renew their Spiritual Connection to The Holy Land.

First there is a list of 83 signatories of The Covenant of Faith(The Bris Amanah) with a seal. The Temple tax is established as one-third shekel because of the economy, down from Exodus 20:13-14 of one-half shekel, which was the same later is in New Testament Times.

It brings up The Oath, Intermarriage and The Sabbath. The Mitzvos, The Wood Offerings, The Firstborn, The First of Your Dough(Challah) and The First Fruits(Terumah) and Tithing.

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Nehemiah 10:38, The Levites Give Terumah(Tithe)

In our verse we find that The Priest(Kohen), son of Aaron, brother to Moses who was the first Kohen Gadol(High Priest) and The Levites are both to be together when The Terumah is given

The Levites are to receive The Tithe of the food items(First fruits) that were produced and were then given by The People within The Community, or the cities of the toil from The Land. The Levites are to give a tithe of what they received of The Peoples tithes and give this tithe to The Priest(Kohen Gadol) of G-d's Temple in activating the soil with their labors in the fields.

However there is some conflict with just what Ezra was meaning by this tithe from The Levites. It appears that not all of the Levites returned with the ascent of Ezra unto The Holy Land from Babylon.

This was more of a penalty being imposed upon The Levites who failed to accompany Ezra. This is from Ezra 8:15, when he stopped to receive The Levites at The Flowing River Ahava in Persia. Waiting for three days to receive The Levites. With Ezra finding none, he dispatched a message to Iddo and Ahiv in Casiphia, where he knew many were living at that time.

This Tithe from The Levites is to be received by The Kohen Gadol at The Tabernacle when Israel had wandered in The Wilderness, from Exodus 28:39-43, and Numbers 25:10-13.

Let us now read the verse from Nehemiah 10:38, from The King James Bible,

V38 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 G-d, to the chambers, into the treasure house.

So The Tithe of Tithes was what The Levites were required to giving to The Kohen, from Numbers 18:26-29. This was The Tithe of The Tenth which The Levites were to give a tenth of their own portion to The Priest of The Temple, to be placed in The Storage House used for Terumah at The Temple. From Jewish Scholar Metzudos Commentary of Nehemiah 10:39.