28 And the rest of the people, the priests, the Levites, the porters, the singers, the Nethinim, and all they that had separated themselves from the peoples of the lands unto the law of God, their wives, their sons, and their daughters, every one that had knowledge, and understanding;

29 They clave to their brethren, their nobles, and entered into a curse, and into an oath, to walk in God's law, which was given by Moses the servant of God, and to observe and do all the commandments of Jehovah our Lord, and his ordinances and his statutes;

30 and that we would not give our daughters unto the peoples of the land, nor take their daughters for our sons;

31 and if the peoples of the land bring wares or any grain on the sabbath day to sell, that we would not buy of them on the sabbath, or on a holy day; and that we would forego the seventh year, and the exaction of every debt.

32 Also we made ordinances for us, to charge ourselves yearly with the third part of a shekel for the service of the house of our God;

33 for the showbread, and for the continual meal-offering, and for the continual burnt-offering, for the sabbaths, for the new moons, for the set feasts, and for the holy things, and for the sin-offerings to make atonement for Israel, and for all the work of the house of our God.

34 And we cast lots, the priests, the Levites, and the people, for the wood-offering, to bring it into the house of our God, according to our fathers' houses, at times appointed, year by year, to burn upon the altar of Jehovah our God, as it is written in the law;

35 and to bring the first-fruits of our ground, and the first-fruits of all fruit of all manner of trees, year by year, unto the house of Jehovah;

36 also the first-born of our sons, and of our cattle, as it is written in the law, and the firstlings of our herds and of our flocks, to bring to the house of our God, unto the priests that minister in the house of our God;

37 and that we should bring the first-fruits of our dough, and our heave-offerings, and the fruit of all manner of trees, the new wine and the oil, unto the priests, to the chambers of the house of our God; and the tithes of our ground unto the Levites; for they, the Levites, take the tithes in all the cities of our tillage.

38 And the priest the son of Aaron shall be with the Levites, when the Levites take tithes: and the Levites shall bring up the tithe of the tithes unto the house of our God, to the chambers, into the treasure-house.

39 For the children of Israel and the children of Levi shall bring the heave-offering of the grain, of the new wine, and of the oil, unto the chambers, where are the vessels of the sanctuary, and the priests that minister, and the porters, and the singers: and we will not forsake the house of our God.

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Nehemiah 10 Commentary

Chapter 10

The covenant, Those who signed it. (1-31) Their engagement to sacred rites. (32-39)

Verses 1-31 Conversion is separating from the course and custom of this world, devoting ourselves to the conduct directed by the word of God. When we bind ourselves to do the commandments of God, it is to do all his commandments, and to look to him as the Lord, and our Lord.

Verses 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.

Taken from Matthew Henry Commentary on the Whole Bible (Concise)

Chapter Summary

INTRODUCTION TO NEHEMIAH 10

In this chapter we have the names of the persons that signed and sealed the covenant mentioned in the last chapter, Ne 10:1-27, and the things they agreed unto and promised to perform; in general to observe the law of God, in particular not to marry with the people of the land, to keep the sabbaths weekly and yearly, to pay annually the third part of the shekel for the service of the temple, to bring into it the wood offerings, first fruits, firstborn, and tithes, Ne 10:28-39.

Taken from John Gill's Exposition of the Bible