The phrase “house of our God” is used nine times in this section and refers to the restored temple. The people were promising God that they would obey His laws and provide what was needed for the ministry at the temple. “We will not forsake the house of our God” (v. 39).
British expositor G. Campbell Morgan said: “Whereas the house of God today is no longer material but spiritual, the material is still a very real symbol of the spiritual. When the Church of God in any place in any locality is careless about the material place of assembly, the place of its worship and its work, it is a sign and evidence that its life is at a low ebb” (The Westminster Pulpit, vol. 8, 315).
Morgan is right. To be sure, God doesn’t live in the houses in which we assemble to worship Him (Isa. 60:1–2; Acts 7:48–50), but the way we care for those buildings indicates what we think of our God (see Hag. 1). The restored Jewish temple didn’t have the magnificence of the temple Solomon built (Ezra 3:8–13; Hag. 2:1–9), but it was God’s house just the same and deserved the support of God’s people.
Their promised support was specific and involved four different areas of ministry.
The temple tax (vv. 32–33). The annual census of the people twenty years of age and older was accompanied by the collecting of a half-shekel tax to be used to support the ministry of the house of God (Ex. 30:11–16). The tax was a reminder to the people that God had redeemed them and paid a price to set them free, and that they should behave like people who belonged to God. The original tax was used to make silver sockets and hooks for the tabernacle (38:25–28), but in subsequent years it helped pay the expenses of the ministry.
Times were hard, so the leaders decided to adjust the tax and give a third of a shekel instead of a half. (By the time our Lord was ministering on earth, the tax was back to half a shekel; Matt. 17:24–27.) This temporary change didn’t alter the meaning of the tradition or lessen the devotion of the people. God’s people must use their common sense as they seek to obey the Lord. We must not put on ourselves burdens that God never expected us to carry (Acts 15:10), but neither should we look for the easiest and least demanding way to serve the Lord.
Nehemiah 10: describes how the money would be spent: to provide what was needed for the regular and special ministries at the temple, all of which were part of the “work of the house of our God.” If the nation was to be in a right relationship with the Lord, the priests had to carry on their ministry faithfully.
We today don’t have to provide animals, grain, and other materials in order for the church to worship the Lord; but we do have to help maintain the work of the ministry. This means paying salaries (Luke 10:7), sharing with the needy (1 Cor. 16:1–3), and being good stewards of all that God gives us (2 Cor. 8—9), so that the gospel may be sent to the whole world. “For where your treasure is, there will your heart be also” (Matt. 6:21). If we are walking with the Lord, we will want to do our part in supporting the ministry of the church where God has put us.
The wood offering (v. 34). Since the fire on the brazen altar was to be kept burning constantly (Lev. 6:12–13), it required a steady supply of wood, and wood was a precious commodity. The leaders drew lots and assigned the various clans the times when they were to bring wood for the altar. That such a humble thing as wood was important to God’s service and could be sanctified for His glory is an encouragement to me. Not everybody in Israel could be a priest or Levite, or donate lambs or oxen for sacrifices, but everybody could bring some wood and help keep the fire burning.
There are no special directions in the law concerning this offering, but tradition says that certain days of the year were set aside for the people to bring wood to the sanctuary. When God doesn’t give us specific instructions, and we know there is a need to be met, we must figure out how to do the job. Since the priests needed wood for the altar, and the people could provide it, an equitable system was worked out.
The firstfruits (vv. 35–37a). The Jews were taught to give God the first and the best, and this is a good example for us to follow today. “Honor the Lord with your wealth, with the firstfruits of all your crops” (Prov. 3: niv). Because God saved the firstborn Jews from death in the land of Egypt, the firstborn of man and beast belonged to the Lord (Ex. 14:1–16; Lev. 27:26–27). The firstborn son had to be redeemed by a sacrifice (Ex. 34:19–20; Luke 2:22–24) because that child belonged to God.
Nowhere does Scripture tell us how much of the firstfruits the people were to bring to the temple (Ex. 23:19; 34:26), but the offering was to be brought before the people did anything else with their harvests. These were stored for the use of the temple servants (Neh. 12:44). No doubt the offering was to be measured by the blessing God had given to His people, as well as their devotion to Him.
The tithes (vv. 37b–39). The word tithe means “a tenth.” The Jews were to bring a tenth of their produce to the Lord each year for the support of the Levites (Lev. 27:30–34). The Levites then gave a “tithe of the tithe” to the priests (Num. 18:25–32). The Jews were also to tithe the 90 percent that was left and take it to the temple for the annual feasts (Deut. 26:1–11). To these two tithes was added a third tithe, received every third year for the poor (vv. 12–15; 14:28–29). When the spiritual life in Israel was at low ebb, there was little brought to the temple to support the ministry, and many of the Levites had to find other means of support. In times of spiritual quickening, the people would bring their offerings, and there would be plenty (2 Chron. 31:1–12; Mal. 3:8–11).
While there is no express command in the New Testament that God’s people should tithe today, proportionate giving is certainly commended (1 Cor. 16:1–3). We are stewards of God’s wealth and must make wise use of what He shares with us (4:1–2). If people under Old Testament law could bring three tithes, how much more ought we to give today who live under the new covenant of God’s abundant grace? (See 2 Cor. 8—9 and note the repetition of the word “grace.”) Tithing can be a great blessing, but those who tithe must avoid at least three dangers: (1) giving with the wrong motive, out of a sense of duty, fear, or greed (“If I tithe, God must prosper me!”); (2) thinking that they can do what they please with the 90 percent that remains; (3) giving only the tithe and failing to give love offerings to the Lord.
In light of all that God has done for us, how can we rob Him of the offerings that rightly belong to Him? God didn’t forsake His people when they were in need (Neh. 9:31), and they promised not to forsake the house of God (10:39). Years before, the prophet Haggai had rebuked the people because they were so busy taking care of their own houses they had neglected the house of God (Hag. 1:4), and this warning needs to be heralded today. Where there is true spiritual revival, it will reveal itself in the way we support God ‘s work, beginning in our own local church. It isn’t enough to pray or even commit ourselves to “faith promises” or pledges. We must so love the Lord that generous giving will be a normal and joyful part of our lives.
Sir Winston Churchill said, “We make a living by what we get, but we make a life by what we give.” Jesus said, “Where your treasure is, there will your heart be also” (Matt. 6:21).
“We will not forsake the house of our God!” (Neh. 10:39).