2 Chronicles Chapter 31
Provision for the Priests
A. The aftermath of Hezekiah’s Passover
1. 2 Chronicles 31:1, The work against idolatry
“Now when all this was finished, all Israel who were present went out to the cities of Judah and broke the sacred pillars in pieces, cut down the wooden images, and threw down the high places and the altars; from all Judah, Benjamin, Ephraim, and Manasseh; until they had utterly destroyed them all. Then all the children of Israel returned to their own cities, every man to his possession.”
Now when all this was finished points back to the conclusion of the great Passover and Feast of Unleavened Bread recorded in the previous chapter. The worship was not merely emotional or ceremonial, but produced tangible repentance and obedience. All Israel who were present did not limit their response to the temple courts or to words of confession, but immediately acted against idolatry throughout the land. The sacred pillars, wooden images, high places, and altars represent the full spectrum of Canaanite and syncretistic worship that had plagued both Judah and Israel for generations. Their destruction shows that true revival always moves beyond personal feeling and expresses itself in decisive action against sin.
All Israel who were present went out to the cities of Judah and broke the sacred pillars demonstrates that the reform became a people driven movement, not merely a royal decree. Hezekiah’s earlier reforms, recorded in 2 Chronicles 29 and 30 and paralleled in 2 Kings 18, had prepared the way, but now the population itself embraced the work. What had previously been the king’s policy became the nation’s conviction. The people did not merely neglect idols, they actively dismantled them, leaving no place for compromise or future revival of pagan worship.
From all Judah, Benjamin, Ephraim, and Manasseh shows the remarkable breadth of this reform. It was not confined to the southern kingdom alone. Representatives from the northern tribes, many of whom had come to Jerusalem as a humbled remnant, carried this zeal back into their ancestral territories. This underscores that spiritual renewal can transcend political boundaries when hearts are genuinely turned toward the LORD. Whether this activity occurred with the consent of Hoshea king of Israel or simply through religious zeal, the text emphasizes the reality of obedience rather than political logistics.
Until they had utterly destroyed them all stresses the completeness of the reform. There was no half measure or selective obedience. The language echoes the commands given in the Law regarding the eradication of idolatry and reflects a renewed submission to covenant faithfulness. Only after this work was completed did the children of Israel return to their own cities, every man to his possession, indicating that repentance did not produce disorder, but restoration. The people returned home purified, obedient, and rightly aligned under the authority of God.
2. 2 Chronicles 31:2–3, The restoration and support of the regular priestly work
“And Hezekiah appointed the divisions of the priests and the Levites according to their divisions, each man according to his service, the priests and Levites for burnt offerings and peace offerings, to serve, to give thanks, and to praise in the gates of the camp of the LORD. The king also appointed a portion of his possessions for the burnt offerings: for the morning and evening burnt offerings, the burnt offerings for the Sabbaths and the New Moons and the set feasts, as it is written in the Law of the LORD.”
And Hezekiah appointed the divisions of the priests and the Levites shows that the revival did not end with the removal of idolatry. Hezekiah immediately turned his attention to restoring proper worship on a continual basis. He reestablished the priestly and Levitical divisions according to their divisions, indicating a deliberate return to the structure originally instituted by David. This was not innovation, but restoration. Hezekiah understood that lasting reform requires order, accountability, and adherence to God’s revealed pattern.
Each man according to his service emphasizes responsibility and calling. The priests and Levites were not interchangeable, nor were their duties vague. Each role was clearly defined, ensuring that worship was conducted reverently and efficiently. Their responsibilities included administering burnt offerings and peace offerings, which addressed both atonement before God and fellowship with Him. Their work also included service, thanksgiving, and praise, highlighting that worship involved both sacrificial obedience and joyful expression.
To give thanks and to praise in the gates of the camp of the LORD reflects the public nature of worship. The temple is fittingly described as a camp, emphasizing watchfulness, order, and collective identity. Worship was not hidden or private, but central to national life. Thanksgiving and praise were integral, reminding the people that obedience flows from gratitude, not mere duty.
The king also appointed a portion of his possessions reveals Hezekiah’s personal commitment. He did not merely command the people to give, he led by example. He used his own resources to ensure that the daily and seasonal offerings were maintained without interruption. This included the morning and evening burnt offerings, the Sabbaths, the New Moons, and the appointed feasts, all as prescribed in the Law of the LORD. By personally funding this worship, Hezekiah demonstrated that leadership before God involves personal sacrifice, not just authority.
As it is written in the Law of the LORD underscores the theological foundation of the reform. Worship was regulated by Scripture, not preference or convenience. Hezekiah’s revival was successful precisely because it was rooted in obedience to God’s Word. The restoration of the priesthood and its support ensured that the spiritual life of Judah would continue beyond a single generation, anchored in faithful teaching, regular worship, and sustained provision.
3. 2 Chronicles 31:4–5, The tithe is commanded and brought
“Moreover he commanded the people that dwelt in Jerusalem to give the portion of the priests and the Levites, that they might be encouraged in the law of the LORD. And as soon as the commandment came abroad, the children of Israel brought in abundance the firstfruits of corn, wine, and oil, and honey, and of all the increase of the field; and the tithe of all things brought they in abundantly.”
Moreover he commanded the people that dwelt in Jerusalem to give the portion of the priests and the Levites shows that Hezekiah treated obedience in giving as a matter of covenant faithfulness, not personal preference. This was not framed as a suggestion or voluntary appeal, but as a command rooted in the Law of God. The portion of the priests and the Levites refers to the divinely established system by which those who ministered before the LORD were sustained by the obedience of the people. Hezekiah understood that spiritual reform collapses if those entrusted with teaching and worship are neglected materially.
This command directly reflects the Mosaic instruction given in Numbers 18:21, “And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, even the service of the tabernacle of the congregation.” The tithe was not originally the Levites’ idea nor a later tradition, but a divine ordinance. God Himself declared that the tithe belonged to Him and that He assigned it to the Levites. Therefore the issue of tithing was fundamentally vertical before it was horizontal. The giver was accountable to God first, not merely to the priesthood.
When an Israelite withheld the tithe, they were not merely depriving the Levites of income, they were violating trust with God Himself. This truth is stated plainly in Malachi 3:8–10, “Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. Ye are cursed with a curse: for ye have robbed me, even this whole nation. Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it.” This passage clarifies that the tithe was an act of worship and obedience, not merely financial maintenance.
Some argue that because the tithe supported the Levites, who functioned in a national religious system, modern government taxation replaces this obligation. However Scripture does not support that conclusion. While the New Testament does not issue a direct command for tithing under the Church, it consistently affirms the principle behind it. Jesus Himself acknowledged tithing positively in Luke 11:42, “But woe unto you, Pharisees! for ye tithe mint and rue and all manner of herbs, and pass over judgment and the love of God: these ought ye to have done, and not to leave the other undone.” Christ rebuked hypocrisy, not the act of tithing itself.
It is also essential to recognize that tithing predates the Law of Moses. Hebrews 7:5–9 explains that Abraham tithed to Melchizedek centuries before Sinai, showing that the principle of proportional giving was honored by God prior to the Mosaic covenant. “And verily they that are of the sons of Levi, who receive the office of the priesthood, have a commandment in the law to take tithes of the people according to the law, that is, of their brethren… And as I may so say, Levi also, who receiveth tithes, paid tithes in Abraham.” This establishes that tithing is not merely ceremonial law, but a timeless expression of acknowledging God’s ownership.
The New Testament speaks with clarity on giving even if it does not mandate a fixed percentage. 1 Corinthians 16:1–4 teaches planned and proportional giving, “Upon the first day of the week let every one of you lay by him in store, as God hath prospered him.” 2 Corinthians 9:6–7 emphasizes generosity and heart posture, “Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver.” Giving is therefore a spiritual discipline that reflects faith, gratitude, and trust in God’s provision.
Because the New Testament does not impose the tithe as law, Christians are not bound to it as a rigid command. Yet proportional giving remains the clear biblical standard. Ten percent stands as a historically faithful benchmark and a wise starting point, not a ceiling. For some believers, ten percent is not sacrificial at all, while for others even five percent represents genuine faith and obedience. The heart question is never how little can be given, but how faithfully God is being honored.
If the attitude becomes how little can I give and still please God, then the heart is already misaligned. Scripture warns against this mindset in Luke 16:11, “If therefore ye have not been faithful in the unrighteous mammon, who will commit to your trust the true riches?” Giving and financial stewardship are spiritual matters that reveal trustworthiness before God.
That they might be encouraged in the law of the LORD highlights the purpose of the tithe. The Levites were not only caretakers of ritual, but teachers of Scripture. Their freedom from material anxiety enabled them to devote themselves fully to studying, preserving, and teaching the Law. This same principle appears in the New Testament concerning pastoral ministry. 1 Timothy 5:17–18 states, “Let the elders that rule well be counted worthy of double honour, especially they who labour in the word and doctrine. For the scripture saith, Thou shalt not muzzle the ox that treadeth out the corn. And, The labourer is worthy of his reward.” Support enables teaching, and teaching sustains spiritual health.
As soon as the commandment came abroad, the children of Israel brought in abundance the tithe of all things shows the remarkable obedience of the people. There is no record of complaint, delay, or resistance. Instead, the people responded eagerly and generously. They brought firstfruits of corn, wine, oil, honey, and all the increase of the field. This was not minimal compliance, but abundant obedience. The tithe of all things brought they in abundantly reveals hearts transformed by genuine revival.
The distinction between firstfruits and tithes is also important. Numbers 18:12–13 assigns the firstfruits specifically to the priests, while Numbers 18:21 assigns the tithe to the Levites. Leviticus 27:30–33 further clarifies that the tithe included crops, fruit, and livestock. The people honored the full scope of God’s instruction, not merely the parts that were convenient.
B. The distribution and blessing of the tithe
1. 2 Chronicles 31:6–10, The reception of the tithes
“And concerning the children of Israel and Judah, that dwelt in the cities of Judah, they also brought in the tithe of oxen and sheep, and the tithe of holy things which were consecrated unto the LORD their God, and laid them by heaps. In the third month they began to lay the foundation of the heaps, and finished them in the seventh month. And when Hezekiah and the princes came and saw the heaps, they blessed the LORD, and his people Israel. Then Hezekiah questioned with the priests and the Levites concerning the heaps. And Azariah the chief priest of the house of Zadok answered him, and said, Since the people began to bring the offerings into the house of the LORD, we have had enough to eat, and have left plenty: for the LORD hath blessed his people; and that which is left is this great store.”
And concerning the children of Israel and Judah emphasizes that this obedience was not limited to Jerusalem alone. Those who dwelt in the cities of Judah, both from Judah and from the remnant of Israel, participated fully. The tithe of oxen and sheep shows that this giving extended beyond agricultural produce to include livestock, exactly as prescribed in the Law. Leviticus 27:32 states, “And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the LORD.” Their obedience was comprehensive, touching every category God had commanded.
They also brought the tithe of holy things which were consecrated unto the LORD their God refers to offerings that had already been dedicated to sacred use. This likely includes portions set apart by vow or dedication, and possibly the tithe given by the Levites themselves from what they had received, in keeping with Numbers 18:26, “Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the LORD, even a tenth part of the tithe.” Even those who lived from the tithe were themselves accountable to give.
In the third month they began to lay the foundation of the heaps, and finished them in the seventh month highlights the extraordinary volume of giving. From the month of Sivan through Tishri, roughly the time of harvest through the fall feasts, the offerings continued uninterrupted. For four months the gifts accumulated. This was not a single emotional surge, but sustained obedience over time. The heaps were visible, undeniable evidence of a transformed nation.
When Hezekiah and the princes came and saw the heaps, they blessed the LORD, and his people Israel shows the proper response to generosity. Their blessing was directed first toward the LORD, recognizing Him as the source of provision and obedience, and then toward the people, acknowledging that God had worked in their hearts. The abundance was a sign not only of material prosperity but of spiritual renewal. Their joy was not merely that the priests were supplied, but that God was clearly at work among the nation.
Hezekiah questioned with the priests and the Levites concerning the heaps because wise leadership seeks understanding and accountability. The king did not assume or speculate, he inquired directly. This shows that spiritual enthusiasm did not replace careful oversight. True revival welcomes transparency.
Azariah the chief priest of the house of Zadok answered him, grounding the explanation in faithful priestly leadership. His statement, Since the people began to bring the offerings into the house of the LORD, we have had enough to eat, and have left plenty, reveals how severe the prior neglect had been. The priesthood had long suffered scarcity, yet now they lacked nothing. This sudden reversal underscores the connection between obedience and blessing.
For the LORD hath blessed his people states the theological conclusion plainly. The abundance was not attributed to economic policy, favorable weather alone, or royal administration, but to divine blessing. God honored obedience with provision. And that which is left is this great store shows that God’s blessing exceeded immediate need. There was surplus, margin, and security, all flowing from faithfulness.
2. 2 Chronicles 31:11–19, The administration of the tithes
“Then Hezekiah commanded to prepare chambers in the house of the LORD; and they prepared them, And brought in the offerings and the tithes and the dedicated things faithfully: over which Cononiah the Levite was ruler, and Shimei his brother was the next. And Jehiel, and Azaziah, and Nahath, and Asahel, and Jerimoth, and Jozabad, and Eliel, and Ismachiah, and Mahath, and Benaiah, were overseers under the hand of Cononiah and Shimei his brother, at the commandment of Hezekiah the king, and Azariah the ruler of the house of God. And Kore the son of Imnah the Levite, the porter toward the east, was over the freewill offerings of God, to distribute the oblations of the LORD, and the most holy things. And next him were Eden, and Miniamin, and Jeshua, and Shemaiah, Amariah, and Shecaniah, in the cities of the priests, in their set office, to give to their brethren by courses, as well to the great as to the small: Beside their genealogy of males, from three years old and upward, even unto every one that entereth into the house of the LORD, his daily portion for their service in their charges according to their courses; Both to the genealogy of the priests by the house of their fathers, and the Levites from twenty years old and upward, in their charges by their courses; And to the genealogy of all their little ones, their wives, and their sons, and their daughters, through all the congregation: for in their set office they sanctified themselves in holiness: Also of the sons of Aaron the priests, which were in the fields of the suburbs of their cities, in every several city, the men that were expressed by name, to give portions to all the males among the priests, and to all that were reckoned by genealogies among the Levites.”
Then Hezekiah commanded to prepare chambers in the house of the LORD shows administrative wisdom accompanying spiritual revival. Hezekiah understood that abundance requires structure. Without proper storage, organization, and accountability, generosity can be wasted or mismanaged. These chambers were dedicated storerooms within the temple complex, set apart for sacred provision.
They brought in the offerings and the tithes and the dedicated things faithfully emphasizes integrity. The handling of God’s resources was done with care, honesty, and reverence. Faithfulness here applies not only to the givers but to those entrusted with distribution.
Cononiah the Levite was ruler over these matters, with Shimei his brother next, followed by a clearly defined chain of overseers. The lengthy list of names underscores accountability and shared responsibility. No single individual controlled the resources unchecked. Leadership was distributed, visible, and answerable. This protects both the funds and the testimony of the work.
Kore the son of Imnah, the porter toward the east, being over the freewill offerings shows specialization in administration. The freewill offerings and the most holy things required careful distinction. What was voluntary and what was most sacred were handled appropriately, according to God’s standards.
Distribution was carried out by courses, as well to the great as to the small, meaning equity governed the process. Rank, age, and prominence did not determine provision. Faithful service did. Those entering the house of the LORD received their daily portion, ensuring that ministry responsibilities were not hindered by material concern.
The inclusion of wives, children, and households reveals God’s concern for the whole family of those who served Him. The Levites and priests were supported fully because they sanctified themselves in holiness and devoted themselves entirely to the work of the LORD. Their separation from ordinary labor justified their support from sacred resources.
Finally, provision was extended even to the priests living in the fields of the suburbs of their cities. No one was overlooked. Men were designated by name in every city to ensure faithful distribution. This level of detail reflects a revival that touched every layer of spiritual life, from worship to stewardship to daily provision.
3. 2 Chronicles 31:20–21, Hezekiah’s godliness and prosperity
“And thus did Hezekiah throughout all Judah, and wrought that which was good and right and truth before the LORD his God. And in every work that he began in the service of the house of God, and in the law, and in the commandments, to seek his God, he did it with all his heart, and prospered.”
Thus did Hezekiah throughout all Judah summarizes the comprehensive scope of his reforms. His obedience was not selective, regional, or occasional. What he established in Jerusalem he enforced and modeled throughout the entire kingdom. His leadership was consistent, unified, and enduring. This statement functions as a theological evaluation of his reign rather than a mere historical note, signaling divine approval of his actions.
He wrought that which was good and right and truth before the LORD his God sets the standard by which Hezekiah is judged. The threefold description, good, right, and truth, emphasizes moral integrity, covenant faithfulness, and doctrinal alignment. His concern was not what was expedient, popular, or politically advantageous, but what conformed to God’s revealed will. This language deliberately echoes the covenantal expectations of Israel’s kings, showing that Hezekiah ruled as a servant of the LORD rather than as an autonomous authority.
The phrase before the LORD his God is critical. Hezekiah lived and ruled with an awareness of divine accountability. His reforms were not performative for the people, but oriented toward God Himself. This distinguishes genuine godliness from superficial religiosity. Scripture consistently presents this Godward orientation as the defining mark of righteous leadership.
And in every work that he began in the service of the house of God shows that Hezekiah’s piety was expressed through action. His godliness was practical and administrative, not merely devotional. The service of the house of God included temple worship, priestly organization, financial stewardship, and doctrinal instruction. Hezekiah did not separate spiritual devotion from structural responsibility. He understood that faithfulness to God requires both right worship and right administration.
In the law and in the commandments clarifies the authority governing his actions. Hezekiah’s reforms were not innovative religious experiments. They were grounded firmly in the written Word of God. The Law defined what was restored, how it was restored, and why it was restored. This submission to Scripture explains the durability and success of his reforms. Revival anchored in the Word endures, while revival driven by personality or emotion fades.
To seek his God identifies the controlling motive behind all Hezekiah’s efforts. Seeking God in Scripture implies active pursuit, dependence, and obedience, not passive belief. This phrase echoes the consistent biblical call to wholehearted devotion, as seen in 1 Chronicles 28:9, “And thou, Solomon my son, know thou the God of thy father, and serve him with a perfect heart and with a willing mind: for the LORD searcheth all hearts, and understandeth all the imaginations of the thoughts: if thou seek him, he will be found of thee; but if thou forsake him, he will cast thee off for ever.” Hezekiah embodied this principle in practice.
He did it with all his heart describes the manner of his obedience. This phrase indicates sincerity, intensity, and perseverance. Hezekiah did not approach God’s work halfheartedly or intermittently. His leadership was marked by zeal disciplined by obedience. Scripture consistently connects wholehearted devotion with divine blessing, as seen in Jeremiah 29:13, “And ye shall seek me, and find me, when ye shall search for me with all your heart.”
And prospered is the divinely inspired conclusion to Hezekiah’s reign at this stage. His prosperity was not merely material success, but success in accomplishing God’s purposes. The context makes clear that his prosperity flowed directly from his faithfulness, generosity, and wise stewardship of both spiritual and material resources. This aligns with the biblical principle stated in Proverbs 3:9–10, “Honour the LORD with thy substance, and with the firstfruits of all thine increase: So shall thy barns be filled with plenty, and thy presses shall burst out with new wine.”
His prosperity was not self-generated nor accidental. It was the fruit of seeking God first, obeying His Word, and serving with an undivided heart. As later summarized by the Lord Jesus Christ in Matthew 6:33, “But seek ye first the kingdom of God, and his righteousness; and all these things shall be added unto you.” Hezekiah stands as a clear Old Testament example of this enduring spiritual law.
