Nehemiah 10 - Sutcliffe's Commentary on the Old and New Testaments

Nehemiah 10:1. Those that sealed were the governor, the priests, the levites, and the chiefs or princes of the people. The more distinguished men of these several orders, with the full sanction of all their brethren, subscribed this solemn covenant, and the nation ratified it with an oath, and with a curse on all who should violate the covenant and the oath.

Nehemiah 10:32. The third part of a shekel. The ransom of their souls, to be paid by the rich and the poor alike, for the souls of all are of equal value in the sight of God. The law required half a shekel, Exodus 30:15; but owing to the poverty of the people, the third part of a shekel was now accepted, but only for a time. The half shekel was afterwards paid, and this was the sum demanded of our Lord. Matthew 17:24.

Nehemiah 10:38. The tithe of the tithes. The levites received the tithes of the land, out of which they paid a tithe or tenth to the priests. Numbers 18:26.