John Gill Commentary Nehemiah 13:13

"And I made treasurers over the treasuries, Shelemiah the priest, and Zadok the scribe, and of the Levites, Pedaiah: and next to them was Hanan the son of Zaccur, the son of Mattaniah; for they were counted faithful, and their business was to distribute unto their brethren." — Nehemiah 13:13 (ASV)

And I made treasurers over the treasuries
New ones, since the others appointed were either dead or unfaithful to their trust, (Nehemiah 12:44) ,

Shelemiah the priest, and Zadok the scribe ;
who also was a priest, as Ezra was both priest and scribe; one that besides his office as a priest was expert in the law, and capable of instructing others:

and of the Levites, Pedaiah, and next to them was Hanan the son of
Zaccur, the son of Mattaniah, for they were counted faithful ;
had a good report of all that knew them, for men of fidelity and uprightness, and so fit for such a trust:

and their office was to distribute unto their brethren ;
to deliver to them their share in the tithes, first fruits