Nehemiah 10:38

“And the priest the son of Aaron shall be with the Levites, when the Levites take tithes, etc.] There was always to be a priest with the Levites at such times, to take notice what quantity they received, that they might not be under any temptation, or lie under any suspicion of defrauding the priests of their due, who were to have a part in the tithes, as follows: and the Levites shall bring up the tithe of the tithes unto the house of our God, to the chambers, into the treasure house: which were in the court of the priests for that purpose; for out of the tithes of the Levites there was another tithe or tenth part taken, and given to the priests, (see <041826>Numbers 18:26-30).”

“the priest the son of Aaron shall be with the Levites, when the Levites take tithes--This was a prudential arrangement. The presence of a dignified priest would ensure the peaceful delivery of the tithes; at least his superintendence and influence would tend to prevent the commission of any wrong in the transaction, by the people deceiving the Levites, or the Levites defrauding the priests. the tithe of the tithes--The Levites, having received a tenth of all land produce, were required to give a tenth of this to the priests. The Levites were charged with the additional obligation to carry the tithes when received, and deposit them in the temple stores, for the use of the priests.”

“when the Levites: Num 18:26-28 the tithe: The tithes of all the produce of the fields were brought to the Levites; and out of these a tenth part was given to the priests, which is here called the tithe of the tithes. See the parallel passages. the treasure house: Neh 13:12, Neh 13:13; Ch1 9:26; Ch2 31:11, Ch2 31:12 Nehemiah 10:39”