Charles Ellicott Commentary Nehemiah 12:47

"And all Israel in the days of Zerubbabel, and in the days of Nehemiah, gave the portions of the singers and the porters, as every day required: and they set apart [that which was] for the Levites; and the Levites set apart [that which was] for the sons of Aaron." — Nehemiah 12:47 (ASV)

The Levites. —Between the people and the priests came the Levites, who received the tithe and gave the priests their “tithe of the tithe” (Numbers 18:26).