Scripture: 2 Chronicles 31:1-21 (NKJV)

1 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. 2 
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. 3 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. 4 Moreover he commanded 
the people who dwelt in Jerusalem to contribute support for the priests and the 
Levites, that they might devote themselves to the Law of the LORD.

5 As soon as the commandment was circulated, the children of Israel brought in 
abundance the firstfruits of grain and wine, oil and honey, and of all the 
produce of the field; and they brought in abundantly the tithe of everything. 6 
And the children of Israel and Judah, who dwelt in the cities of Judah, brought 
the tithe of oxen and sheep; also the tithe of holy things which were 
consecrated to the LORD their God they laid in heaps. 7 In the third month they 
began laying them in heaps, and they finished in the seventh month. 8 And when 
Hezekiah and the leaders came and saw the heaps, they blessed the LORD and His 
people Israel. 9 Then Hezekiah questioned the priests and the Levites 
concerning the heaps. 10 And Azariah the chief priest, from 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 plenty left, for the LORD 
has blessed His people; and what is left is this great abundance.”

11 Now Hezekiah commanded them to prepare rooms in the house of the LORD, and 
they prepared them. 12 Then they faithfully brought in the offerings, the 
tithes, and the dedicated things; Cononiah the Levite had charge of them, and 
Shimei his brother was the next. 13 Jehiel, Azaziah, Nahath, Asahel, Jerimoth, 
Jozabad, Eliel, Ismachiah, 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. 14 Kore the son of Imnah the Levite, the 
keeper of the East Gate, was over the freewill offerings to God, to distribute 
the offerings of the LORD and the most holy things. 15 And under him were Eden, 
Miniamin, Jeshua, Shemaiah, Amariah, and Shecaniah, his faithful assistants in 
the cities of the priests, to distribute allotments to their brethren by 
divisions, to the great as well as the small. 16 Besides those males from three 
years old and up who were written in the genealogy, they distributed to 
everyone who entered the house of the LORD his daily portion for the work of 
his service, by his division, 17 and to the priests who were written in the 
genealogy according to their father’s house, and to the Levites from twenty 
years old and up according to their work, by their divisions, 18 and to all who 
were written in the genealogy—their little ones and their wives, their sons and 
daughters, the whole company of them—for in their faithfulness they sanctified 
themselves in holiness. 19 Also for the sons of Aaron the priests, who were in 
the fields of the common-lands of their cities, in every single city, there 
were men who were designated by name to distribute portions to all the males 
among the priests and to all who were listed by genealogies among the Levites. 
20 Thus Hezekiah did throughout all Judah, and he did what was good and right 
and true before the LORD his God. 21 And in every work that he began in the 
service of the house of God, in the law and in the commandment, to seek his 
God, he did it with all his heart. So he prospered.

Devotion

The reform Hezekiah instituted at the Temple soon spread throughout the land. 
Firstfruits were offered for the provision of the priest and tithes for the 
Levites. So generous was the people’s response that it was literally heaped in 
the Temple. The storage rooms Solomon had built into the wall of the Temple had 
to be prepared to accommodate the offerings. Eventually the offering of 
agricultural products was replaced with money placed in a box at the Temple 
entrance. The offering trays we use today came much later.

While tithes are no longer required, and while it is also true that God does 
not necessarily respond by giving us monetary blessings in return, nonetheless 
our generosity is encouraged. The Lord loves a cheerful giver (2 Cor. 9:7), one 
who gives not grudgingly, but out of love, so that the pastor can be enabled to 
devote his time to the Lord’s work, mission work and schools can be funded, 
always remembering with joy that Jesus did not count the cost when He offered 
His life for our salvation. We do well, then, to make the financial support of 
the Lord’s work our priority, using the Old Testament tithing as a model, 
giving Him what is right, not what is left.


The Lutheran Herald is a publication of the Evangelical Lutheran Diocese of 
North America.  These daily devotions are authored by the bishop, pastors, and 
deacons of the diocese.  Daily posts are provided by The Reverend Jeffrey A. 
Ahonen.
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