2 Chronicles 31:12
And brought in the offerings and the tithes and the dedicated things faithfully: over which Cononiah the Levite was ruler, and Shimei his brother was the next. And brought in the offerings and the tithes and the dedicated things faithfully: over which Cononiah the Levite was ruler, and Shimei his brother was the next.
In Hezekiah's reformation after neglected worship, when he gave of his own substance and commanded the people to give the priests and Levites their portion, chambers were prepared in the house of the Lord and the people faithfully brought in offerings and tithes and dedicated things and laid them by heaps in abundance. The gifts were more than enough for the priests and Levites to eat with plenty left, because the Lord had blessed His people, leaving reserves in the sanctuary stores to draw upon as needs increased. The stores were set under Cononiah the Levite as ruler with Shimei his brother next, so sacred funds are to be brought to the place God specifies into His treasury and administered by faithful consecrated treasurers with assistants to distribute by courses to all entitled, great and small, each his daily portion, that no part of the work be well supplied while another languishes. The tithes so brought belong entirely to the house of the Lord for those engaged in His religious and benevolent work and for the support of priests and Levites, and not to the king as revenue nor to the civil ruler or government, whose taxes stand entirely outside and are never to be deducted from the tithe. That provision by which temple ministers lived of the tithe, existing before Moses under the order of Melchizedek and through Levi, continues in the gospel dispensation while Jesus serves as high priest forever after the order of Melchizedek, the Lord having ordained that those who preach the gospel should live of the gospel even so by the tithe, so faithful bringing of gifts dedicated to God, whether the need appears small or great, is evidence of earnest service and brings evident blessing and prosperity when God is honored with possessions.
Hezekiah's Revival and Plenty
The verse belongs to Hezekiah's reformation after worship had become neglected, when he gave freely of his own substance and commanded the people in Jerusalem to give the portion of the priests and the Levites that they might be encouraged in the law of the Lord. That faithful bringing in of offerings, tithes, and dedicated gifts marked their renewed observance of God's requirements.
After he commanded chambers to be prepared in the house of the Lord, the people faithfully brought in the offerings and the tithes and the dedicated things. They brought in abundance the tithe of all things and the tithes of holy things consecrated to God and laid them by heaps.
The abundant gifts provided enough for the priests and Levites to eat with plenty left, because the Lord had blessed His people. Their contributions supplied the sanctuary's work with abundance and with reserves that the priests could draw on as needs increased.
The people continued bringing faithfully even after the stores already held plenty. That generous response shows that a genuine revival leads to liberal giving.
Faithful Stewardship for Ministry
Tithes and offerings are to be brought to a place specified by God and delivered into the treasury or storehouse of the Lord. Hezekiah commanded chambers to be prepared in the house of the Lord, and Israel faithfully brought in the offerings and the tithes and the dedicated things into that appointed treasury. Those stores consisted principally of the tithe, brought in by those who recognized and responded to God's claim upon them.
The stores were placed under Cononiah the Levite as ruler with Shimei his brother next as second, meaning sacred funds are to be administered by faithful, consecrated men appointed as treasurers from among the priests and Levites. The care and administration of these sacred funds and gifts was an assigned responsibility of consecrated Levites, and the tithe for the Levites was to be handled by faithful men selected from among the priests and Levites. With them stood a corps of assistants to make proper distribution to all entitled to the benefits of the treasury by courses, great and small, each his daily portion for service. In this there is nothing haphazard, so that no part of the work is well supplied while another is left to languish.
The tithes thus brought in belonged entirely to the house of the Lord for those engaged in His special religious and benevolent work and for the support of the priests and Levites in their work. They were not to the king as revenue nor to the civil ruler or civil government. Taxes for support of civil government are entirely outside of this and are never to be deducted from the tithe.
The provision by which temple ministers lived of the tithe pertains to the priesthood, existing before Moses under the order of Melchizedek and continuing through the order of Levi. It continues in the gospel dispensation while Jesus serves as high priest forever after the order of Melchizedek to make intercession. It is the pattern by which the Lord has ordained that those who preach the gospel should live of the gospel, even so by the tithe. In like manner, God's ministers now are supported by the tithes brought into the Lord's treasury by those who believe and obey the gospel.
Faithfulness includes the payment of tithes and offerings, and faithful bringing of gifts dedicated to God is evidence of earnest service to God. The Lord's portion must be returned whether the amount needed appears small or great. The people continued bringing faithfully even after the stores already held plenty. When the people honor God with their possessions and faithfully bring in offerings, tithes, and dedicated things, Israel's blessings and prosperity are evident.