2 Chronicles 31:11

Then Hezekiah commanded to prepare chambers in the house of the LORD; and they prepared them,

The verse belongs to Hezekiah's reformation, after he restored tithes and offerings, when chambers were prepared in the house of the Lord to hold the abundant provision for sanctuary work and as reserves for the priests' needs. After the heaps of offerings and tithes became abundant, Hezekiah commanded that chambers be prepared in the house of the Lord, the temple, to receive and store the offerings, the tithes, and the dedicated things. The chambers served as a storehouse for what was brought there, principally the tithe that supported the Levites in their work.

The rooms are described as being in the upper stories of the temple, entered from outside, where priests responsible for particular parts of the Lord's work stayed. The people brought in the offerings, the tithes, and the dedicated things faithfully, and the new storage space enabled them to continue giving rather than stop because enough had accumulated. What was brought was placed under Levite oversight, with faithful Levites appointed as treasurers — Cononiah as ruler and Shimei next, assisted by a corps of Levites — to make proper distribution by courses to their brethren, great and small, giving to everyone entering the house of the Lord his daily portion for service.

Tithes and offerings were to be brought to the place God chose and delivered into the treasury of the house of the Lord, and this organized distribution prevents haphazard giving where one part of the work is well supplied and another left to languish, assuring proper care for all the work. The tithes belonged entirely to the house of the Lord for those set apart to His special work, the priests and Levites, and not to the king as civil revenue; taxes for support of government were entirely outside of this, so civil taxes cannot be deducted from the tithe, which is for religious and benevolent purposes. The account shows that a revival marked by people giving themselves to the Lord also produces generous giving that required such storage rooms prepared at the king's command.