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32 “We also take on ourselves the obligation to give yearly a third part of a shekel for the service of the house of our God: 33 for the showbread, the regular grain offering, the regular burnt offering, the Sabbaths, the new moons, the appointed feasts, the holy things, and the sin offerings to make atonement for Israel, and for all the work of the house of our God. 34 We, the priests, the Levites, and the people, have likewise cast lots for the wood offering, to bring it into the house of our God, according to our fathers’ houses, at times appointed, year by year, to burn on the altar of the Lord our God, as it is written in the Law. 35 We obligate ourselves to bring the firstfruits of our ground and the firstfruits of all fruit of every tree, year by year, to the house of the Lord; 36 also to bring to the house of our God, to the priests who minister in the house of our God, the firstborn of our sons and of our cattle, as it is written in the Law, and the firstborn of our herds and of our flocks; 37 and to bring the first of our dough, and our contributions, the fruit of every tree, the wine and the oil, to the priests, to the chambers of the house of our God; and to bring to the Levites the tithes from our ground, for it is the Levites who collect the tithes in all our towns where we labor. 38 And the priest, the son of Aaron, shall be with the Levites when the Levites receive the tithes. And the Levites shall bring up the tithe of the tithes to the house of our God, to the chambers of the storehouse. 39 For the people of Israel and the sons of Levi shall bring the contribution of grain, wine, and oil to the chambers, where the vessels of the sanctuary are, as well as the priests who minister, and the gatekeepers and the singers. We will not neglect the house of our God.”



  1. The law of offering the firstborn of man and livestock originated from the time of the Israelites’ exodus from Egypt (cf. Exod. 13:12-14). Nehemiah restored this ancient law and the Israelites had to learn to offer their firstborn to God. Although this law had been abolished in the New Testament period, the spirit of it still exists—to offer the best of our time, treasure, and talent to God first. Reflect if you have offered your best to God or if you only offer what is left over.
  2. According to God’s Law, the Levites would collect the tithes from the ground from the Israelites (the Levites were responsible for managing the temple and conducting the rituals). The priests would then collect the tithes from the Levites. The original intention was to ensure support for the house and the servants of God. We must not ignore our responsibility to support God’s servants. Reflect who are the “Levites” and the “priests” in the church today? How would you support their ministries?



Ask God to give you a fervent heart that you are willing to offer God your best. This is a rational service because everything you have belongs to God. Ask God to give you love and tenderness to care for the pastors and leaders who are diligently serving in the church as they really need your support.




I Will Offer Up My Life –