2 Chronicles 31:13
And Jehiel, and Azaziah, and Nahath, and Asahel, and Jerimoth, and Jozabad, and Eliel, and Ismachiah, and Mahath, and Benaiah, were overseers under the hand of Cononiah and Shimei his brother, at the commandment of Hezekiah the king, and Azariah the ruler of the house of God.
Hezekiah's restoration of temple worship called for ordered care of holy things, and at the command of King Hezekiah and Azariah the ruler of the house of God overseers were set under Cononiah and his brother Shimei. Those named — Jehiel, Azaziah, Nahath, Asahel, Jerimoth, Jozabad, Eliel, Ismachiah, Mahath, and Benaiah — were faithful men appointed to administer the offerings and tithes faithfully. The tithe thus entrusted to appointed priests and Levites was not left unused but was distributed to their fellow Levites according to need. The people kept bringing the Lord's portion even when supplies were already abundant, so additional storage was prepared to receive what they brought.
Their willing and liberal giving sprang from devotion to God, showing that giving freely is the fruit of giving oneself to the Lord. The arrangement shows that ministers engaged in the temple service were supported by the tithe, belonging to the order of Levi in which the tithe sustained the priesthood. As one stage in that history, tithing did not begin or end with Moses: the tithe pertained to the priesthood under Melchizedek before the Mosaic dispensation, continued through Levi, and continues in the gospel dispensation, so that as temple workers lived by the tithe, those who preach the gospel live by it.