For the shewbread,.... To defray the expenses of the twelve loaves, which every week were set on the table of shewbread, Leviticus 24:5,

and for the continual meat offering, and for the continual burnt offering; for the daily sacrifice, morning and evening, which always had a meat offering along with it, Exodus 29:38,

of the sabbaths, and of the new moons; on which were additional sacrifices, Numbers 28:9,

and for the set feasts; of passover, pentecost, and tabernacles; in which also were offered other sacrifices, besides the daily one, Numbers 28:16,

and for the holy things: which were both by way of thanksgiving to God, and that they might feast and rejoice together:

and for the sin offerings, to make an atonement for Israel; for the whole body of the people, and so were made at the public expense:

and for all the work of the house of our God; whatever else was necessary that is not mentioned.

(Nehemiah 10:34-40)

Agreement to provide for the expenses of the temple and its ministers. - If the community seriously intended to walk by the rule of God's law, they must take care that the temple service, as the public worship of the community, should be provided for according to the law and a firm footing and due solemnity thus given to religion. For this purpose, it was indispensable to guarantee the contributions prescribed for the necessary expenses of the temple worship, and the support of its ministers. Hence this entering into a solemn agreement to observe the law was regarded as a suitable occasion for regulating the services prescribed by the law with respect to the temple and its ministers, and mutually binding themselves to their observance.

Nehemiah 10:33-34

We ordained for ourselves (עלינוּ, upon us, inasmuch as such things are spoken of as are taken upon one). עלינוּ לתת, to lay upon ourselves the third part of a shekel yearly for the service of the house of our God. It is not said who were to be bound to furnish this contribution, but it is assumed that it was a well-known custom. This appointed payment is evidently only a revival of the Mosaic precept, Exodus 30:13, that every man of twenty years of age and upwards should give half a shekel as a תּרוּמה to the Lord, - a tribute which was still paid in Christ's days, Matthew 17:24. In consideration, however, of the poverty of the greater portion of the community, it was now lowered to a third of a shekel. The view of Aben Ezra, that a third of a shekel was to be paid in addition to the half shekel levied in conformity with the law, is unsupported by the text. העבודה, the service of the house of God, is not the building and repairs of the temple, but the regular worship. For, according to Nehemiah 10:34, the tax was to be applied to defraying the expenses of worship, to supplying the shew-bread, the continual meat and burnt offerings (Numbers 28:3-8), the sacrifices for the Sabbaths, new moons (Numbers 28:9-15), and festivals (Numbers 28:16-29, 38), - for the קדשׁים, holy gifts, by which, from their position between the burnt-offering and the sin-offering, we may understand the thank-offerings, which were offered in the name of the congregation, as e.g., the two lambs at Pentecost, Leviticus 23:19, and the offerings brought at feasts of dedication, comp. Exodus 24:5; Ezra 6:17, - for the sin-offerings which were sacrificed at every great festival; and finally for all the work of the house of our God, i.e., whatever else was needful for worship (ל must be supplied from the context before כּל־מלאכת). The establishment of such a tax for the expenses of worship, does not justify the view that the contributions promised by Artaxerxes in his edict, Ezra 7:20., of things necessary to worship had ceased, and that the congregation had now to defray the expenses from their own resources. For it may readily be supposed, that besides the assistance afforded by the king, the congregation might also esteem it needful to furnish a contribution, to meet the increased requirements of worship, and thus to augment the revenues of the temple, - the royal alms being limited to a certain amount (see Ezra 7:22).

For the {g} shewbread, and for the continual meat offering, and for the continual burnt offering, of the sabbaths, of the new moons, for the set feasts, and for the holy things, and for the sin offerings to make an atonement for Israel, and for all the work of the house of our God.

(g) This states why they gave this third part of the shekel which was beyond the half shekel that they were required to pay, Ex 30:13.

Margin shewbread

See Scofield Note: "Ex 25:30".

Margin atonement

See Scofield Note: "Ex 29:33".

10:32-39 Having covenanted against the sins of which they had been guilty, they obliged themselves to observe the duties they had neglected. We must not only cease to do evil, but learn to do well. Let not any people expect the blessing of God, unless they keep up public worship. It is likely to go well with our houses, when care is taken that the work of God's house goes on well. When every one helps, and every one gives, though but little, toward a good work, the whole will come to be a large sum. We must do what we can in works of piety and charity; and whatever state we are placed in, cheerfully perform our duty to God, which will be the surest way to ease and liberty. As the ordinances of God are the appointed means of support to our souls, the believer will not grudge the expense; yet most people leave their souls to starve.