The numbers that returned. (1-35) The numbers of the priests and Levites. (36-63) The offerings for the temple. (64-70)
Verses 1-35 An account was kept of the families that came up out of captivity. See how sin lowers a nation, which righteousness would exalt!
Verses 36-63 Those who undervalue their relation to the Lord in times of reproach, persecution, or distress, will have no benefit from it when it becomes honourable or profitable. Those who have no evidence that they are, by the new birth, spiritual priests unto God, through Jesus Christ, have no right to the comforts and privileges of Christians.
Verses 64-70 Let none complain of the needful expenses of their religion. Seek first the kingdom of God, his favour and his glory, then will all other things be added unto them. Their offerings were nothing, compared with the offerings of the princes in David's time; yet, being according to their ability, were as acceptable to God. The Lord will carry us through all undertakings entered on according to his will, with an aim to his glory, and dependence on his assistance. Those who, at the call of the gospel, renounce sin and return to the Lord, shall be guarded and guided through all perils of the way, and arrive safely at the mansions provided in the holy city of God.