Charles Ellicott Commentary Nehemiah 10:37

"and that we should bring the first-fruits of our dough, and our heave-offerings, and the fruit of all manner of trees, the new wine and the oil, unto the priests, to the chambers of the house of our God; and the tithes of our ground unto the Levites; for they, the Levites, take the tithes in all the cities of our tillage." — Nehemiah 10:37 (ASV)

To the chambers of the house of our God. —To the store-chambers, minutely described as they were in ancient times in 1 Kings 6:0, Hezekiah appears to have previously added a treasure-house for the tithes, referred to in the next verse (2 Chronicles 31:11).

In all the cities of our tillage. —Agricultural towns, so called here with reference to the fruits of the earth, which were deposited first in certain selected places.