Nehemiah 12:44
And at that time were some appointed over the chambers for the treasures, for the offerings, for the firstfruits, and for the tithes, to gather into them out of the fields of the cities the portions of the law for the priests and Levites: for Judah rejoiced for the priests and for the Levites that waited.
The verse stands near the close of the book of Nehemiah, the record of Nehemiah as governor appointed of the Lord with the burden of restoring Jerusalem under the last reformation. It belongs to the dedication of the restored walls of Jerusalem after the return from the Babylonian captivity, kept with gladness, with thanksgiving and singing with cymbals, psalteries and harps. At that dedication the priests and Levites purified themselves and purified the people, and great sacrifices were offered with rejoicing because God had made them rejoice, with wives and children rejoicing so that the joy of Jerusalem was heard even afar off.
At that time some appointed, consecrated overseers were set over the chambers for the treasures, for the offerings, for the firstfruits, and for the tithes. Their work was to gather into them out of the fields of the cities and surrounding cities the portions of the law due to the priests and Levites who served. The tithe so gathered could be paid in produce from fields and vineyards, and the Levites, like the people, were to pay a faithful tithe. The provision thus made for the temple service followed abundant support for the other parts of the Lord's work.
Judah rejoiced for the priests and for the Levites that waited, and that rejoicing accompanied the provision made for those who served. The book's story of ups and downs, battles and conflicts, and defeats and victories of the Jews at Jerusalem is typical of God's work in other ages, especially in the last days, where adversaries put forth every possible effort to hinder the work, the answer is steadfast purpose in doing a great work, and God carries the work to glorious success notwithstanding all efforts to hinder it. Sacrifices and offerings are almost inseparably connected with thanksgiving, so that material giving is the really practical feature of Thanksgiving and the verse gives an excellent basis for a Thanksgiving program.