(47) The Levites.--Between the people and the priests came the Levites, who received the tithe and gave the priests their "tithe of the tithe" (Numbers 18:26).

Verse 47. - In the days of Zerubbabel, and in the days of Nehemiah. i.e. "In the days of Nehemiah, no less than in those of Zerubbabel." Gave the portions. Paid their tithes, and other dues, regularly, so that the portions were forthcoming. Every day his portion. Compare Nehemiah 11:23. They sanctified holy things unto the Levites. They, i.e. the people, "set apart" for the Levites all that the law required; and the Levites set apart for the priests their due share - "the tithe of the tithe" (Numbers 18:26).

12:44-47 When the solemnities of a thanksgiving day leave such impressions on ministers and people, that both are more careful and cheerful in doing their duty, they are indeed acceptable to the Lord, and turn to good account. And whatever we do, must be purified by the blood of sprinkling, and by the grace of the Holy Spirit, or it cannot be acceptable to God.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,.... While these two men governed they did their duty, and punctually paid the Levites their dues at the proper season:

and they sanctified holy things unto the Levites; set them apart for their use, and brought them to them, their offerings, firstfruits, and tithes: and the Levites sanctified them unto the children of Aaron; the Levites set apart the tenth part of the tithes, and delivered them to the priests, and so each had what belonged to them.