Nehemiah 12 - Sutcliffe's Commentary on the Old and New Testaments

Nehemiah 12:47. They sanctified unto the levites, and the levites sanctified unto the children of Aaron. They dedicated and delivered not only the tithes, and the tithe of the tithes, as stated in Nehemiah 10:38; but whatever was designed for sacred uses in the temple. All these things were accounted holy or sanctified.