2 Chronicles 31:4, commentary and pictures

In Hezekiah's reform after worship had been neglected and the people had greatly apostatized, the king first broke down idols, restored the priests and Levites to their offices for temple service, gave freely from his own substance for worship, and then commanded those dwelling in Jerusalem to give likewise. His command was to render the allotted portion belonging to the priests and Levites, that they might be sustained and strengthened to devote themselves to their sacred service and be encouraged in the law of the Lord, for withholding that support hindered God's work. As soon as the command went forth the people answered at once and abundantly, joined by Israel and Judah in the cities of Judah, bringing in firstfruits and tithes of all things, the increase of the land, oxen, sheep and consecrated things, and laying them in heaps for months in the treasuries and chambers of the house of the Lord. The priests had enough to eat with great store left over, because the Lord had blessed His people, showing that faithful support for religious teaching is joined to ample provision. The tithe thus required belongs to the Lord and is holy, set apart wholly for His house and His special work and not for civil revenue, so that taxes for government cannot be deducted from it, and its faithful bringing resists covetousness and brings blessing, as Hezekiah's willing abundance proves.

Hezekiah's Reform and Response

The command belongs to Hezekiah's reform after worship had become neglected and the people had greatly apostatized. That reform began with breaking down images and idols and appointing the priests and Levites to their offices to restore true worship and temple service. The good king first gave freely from his own substance for worship and the priests and temple service, and then commanded his subjects dwelling in Jerusalem to do the same. The command was to give the allotted portion belonging to the priests and Levites.

That portion was for their support, sustenance, and strengthening so they could carry out their sacred service and devote themselves to being encouraged in the law of the Lord. Withholding that portion hindered God's work, while providing for them sustained their service. Supporting those who serve in spiritual work encourages that work.

As soon as the command was given the people answered at once and abundantly. They were joined by the children of Israel and of Judah that dwelt in Judah. They brought firstfruits, the tithe of all things, the increase of the land, oxen and sheep, and consecrated holy things, laying them in heaps over months and bringing them to the temple treasuries and chambers of the house of the Lord. When Hezekiah and the princes saw the heaps they blessed the Lord.

The priests reported that they had enough to eat with great store and plenty left over to store faithfully, because the Lord had blessed His people. That ample provision with large surplus left over connected support for religious service and teaching with renewed faithfulness and God's blessing. In its setting the verse stands in 2 Chronicles 30-31, within the history running from 2 Chronicles 25 to Ezra 5.

Tithe Teaching and Blessing

The tithing obligation in the command included the produce of the seed and of the herd and flock, extending to all seed, fruit, herd, and flock. This agrees fully with tithing all the yearly increase or income of the seed after deducting the necessary expenses of planting and harvesting. The tithe belongs to the Lord and is holy, recognized as belonging entirely to the house of the Lord. It belongs solely to those engaged in His special work and not to the civil ruler as part of his revenue, for taxes for support of government lie entirely outside of it as provision for religious and benevolent purposes, so civil taxes cannot be deducted from the tithe.

The history records Israel's unfaithfulness in tithing and the reformation that followed when the tithe was brought in. The priests and Levites were supported by what the people brought into the Lord's storehouse, principally the tithe, so that they could carry out their work. When the tithe was thus brought in, the Lord's work was supported and larger stores were left over than when what belonged to the Lord was withheld. Bringing the tithe into the Lord's treasury is connected with God's blessing. Tithing is a duty that helps resist covetousness, and faithful performance brings a blessing.

Hezekiah's command to provide for the priests and Levites belonged to an experience of abundant, willing giving. That experience stands as evidence that those who give themselves to God give liberally even in hardship. The phrase the law of the LORD shows that the book of the law, often called the law of Moses, is God's law. The Ten Commandments were written in that book, and all laws ever given by God are God's laws, with the morality of them all found in the Decalogue.