MPV Commentary

Hezekiah commanded the preparation of storage rooms in the house of the Lord to store the tithes and offerings brought by the people. These rooms were likely old ones that had fallen into disrepair, which needed to be restored or new ones built.

The Levites were responsible for collecting the tithes from the people and keeping a record of them in their respective locations. They would then send the allocated portion to the priests. To ensure everyone received an equal share, officers were appointed to distribute rations to all priests living in cities who were unable to travel to the temple due to age or other reasons.

Lists were kept of every male priest and Levite, including their age, as well as their wives, daughters, and servants. This was done to provide for them from the revenues of the sanctuary, so that they could devote themselves entirely to their ministry without being distracted by secular pursuits.

Hezekiah's actions demonstrated his commitment to upholding the ancient institutions of the kingdom and promoting true religion among his people. His efforts earned him a reputation as one of the most illustrious kings in Israel's history.