Nehemiah 12:47
And all Israel in the days of Zerubbabel, and in the days of Nehemiah, gave the portions of the singers and the porters, every day his portion: and they sanctified holy things unto the Levites; and the Levites sanctified them unto the children of Aaron.
Nehemiah 12:47 stands in Nehemiah 12-13, within Nehemiah 11-13 at the close of Ezra and Nehemiah, forming the Thursday, September 1 portion of the four-day reading of Nehemiah. Those closing books record the ups and downs, battles and conflicts, defeats and victories of the Jews at Jerusalem under the last reformation. The period covered is about 446-408 B.C., the time of Nehemiah's last reform on his return to Jerusalem. Then he established the government and carried out reforms in Jerusalem, including honoring the Sabbath. He worked with the highest good of Jerusalem in mind because the city was the Lord's city and the people were the Lord's people.
It belongs to the great thanksgiving day at Jerusalem for the dedication of the walls restored under Nehemiah after the return from the Babylonian captivity. The dedication was kept with gladness, with thanksgiving and singing with cymbals, psalteries, and harps. The priests and the Levites purified themselves and purified the people. Great sacrifices were offered and there was rejoicing because God had made them rejoice with great joy, with wives and children rejoicing together so that the joy of Jerusalem was heard even afar off.
Sacrifices and offerings are almost inseparably connected with thanksgiving. Material giving is the really practical feature of Thanksgiving, so the example of the people at Jerusalem gives a basis for a Thanksgiving program. The record of that work is typical of God's work in other ages, especially in the last days.