The first-fruits of the ground, comp. Exo 23:19; Exo 34:26; Deu 26:2; the first-fruits of all fruit trees, comp. Num 18:13; Lev 19:23; the first-born of our sons who were redeemed according to the estimation of the priest, Num 18:16, and of our cattle (i.e., in the case of the unclean, the required redemption, Exo 13:12., Num 18:15), and the firstlings of the herds and of the flocks, the fat of which was consumed on the altar, the flesh becoming the share of the priests, Num 18:17. In Neh 10:38 the construction is altered, the first person of the imperfect taking the place of the infinitive: and we will bring the first-fruits. ערסות, probably groats or ground flour; see rem. on Num 15:20, etc. תרוּמות, heave-offerings, the offering in this connection, is probably that of wheat and barley, Eze 45:13, or of the fruits of the field, which are suitably followed by the “fruit of all manner of trees.” On “the first of the wine and oil,” comp. Num 18:12. These offerings of first-fruits were to be brought into the chambers of the house of God, where they were to be kept in store, and distributed to the priests for their support. “And the tithes of our ground (will we bring) to the Levites; and they, the Levites, receive the tithes in all our country towns. (Neh 10:39) And a priest, a son of Aaron, shall be with the Levites when the Levites take tithes; and the Levites shall bring the tithe of the tithes to the house of our God, into the chambers of the treasury.” The parenthetical sentences in these verses, המעשׂרים הלויּם והם and הלויּם בּעשׂר, have been variously understood. עשׂר in the Piel and Hiphil meaning elsewhere to pay tithe, comp. Deu 14:22; Deu 26:12; Gen 28:22, many expositors adhere to this meaning in these passages also, and translate Neh 10:38 : for they, the Levites, must give again the tenth (to the priests); and Neh 10:39 : when the Levites give the tenth; while the lxx, Vulgate, Syriac, Rashi, Aben Ezra, Clericus, Bertheau, and others, take עשּׂר and העשׂיר in these sentences as signifying to collect tithe. We prefer the latter view, as giving a more suitable sense. For the remark that the Levites must give back the tenth (Neh 10:38) does not present so appropriate a motive for the demand that the tithes should be paid, as that the tithes are due to the Levites. Still less does the addition, in our agricultural towns, suit the sentence: the Levites must give back the tithe to the priests. Again, the fact that it is not said till Neh 10:39
