We have here a further account of that blessed reformation of which
 Hezekiah was a glorious instrument, and of the happy advances he made
 in it.
 I. All the remnants of idolatry were destroyed and abolished, 
 
 2 Chronicles 31:1.
 II. The priests and Levites were set to work again, every man in his
 place, 
 
 2 Chronicles 31:2.
 III. Care was taken for their maintenance. 
 1. The royal bounty to the clergy, and for the support of the temple
 service, was duly paid,
 2 Chronicles 31:3. 
 2. Orders were given for the raising of the people's quota, 
 
 2 Chronicles 31:4.
 3. The people, thereupon, brought in their dues abundantly, 
 
 2 Chronicles 31:5-10. 
 4. Commissioners were appointed for the due distribution of what was
 brought in, 
 
 2 Chronicles 31:11-19.
 Lastly, Here is the general praise of Hezekiah's sincerity in all his 
 undertakings, 
 
 2 Chronicles 31:20,21.
 
  
  
  
  
  
  
  
  
  
  
  
 
 Hezekiah Destroys Idolatry.
 B. C. 726.
 
 
       
 1  Now when all this was finished, all Israel that were present
 went out to the cities of Judah, and brake the images in pieces,
 and cut down the groves, and threw down the high places and the
 altars out of all Judah and Benjamin, in Ephraim also and
 Manasseh, until they had utterly destroyed them all. Then all the
 children of Israel returned, every man to his possession, into
 their own cities.
   2  And Hezekiah appointed the courses of the priests and the
 Levites after their courses, every man according to his service,
 the priests and Levites for burnt offerings and for peace
 offerings, to minister, and to give thanks, and to praise in the
 gates of the tents of the LORD.
   3  He appointed also the king's portion of his substance for
 the burnt offerings, to wit, for the morning and evening burnt
 offerings, and the burnt offerings for the sabbaths, and for the
 new moons, and for the set feasts, as it is written in the law
 of the LORD.
   4  Moreover he commanded the people that dwelt in Jerusalem to
 give the portion of the priests and the Levites, that they might
 be encouraged in the law of the LORD.
   5  And as soon as the commandment came abroad, the children of
 Israel brought in abundance the firstfruits of corn, wine, and
 oil, and honey, and of all the increase of the field; and the
 tithe of all things brought they in abundantly.
   6  And concerning the children of Israel and Judah, that dwelt
 in the cities of Judah, they also brought in the tithe of oxen
 and sheep, and the tithe of holy things which were consecrated
 unto the LORD their God, and laid them by heaps.
   7  In the third month they began to lay the foundation of the
 heaps, and finished them in the seventh month.
   8  And when Hezekiah and the princes came and saw the heaps,
 they blessed the LORD, and his people Israel.
   9  Then Hezekiah questioned with the priests and the Levites
 concerning the heaps.
   10  And Azariah the chief priest of the house of Zadok answered
 him, and said, Since the people began to bring the offerings
 into the house of the LORD, we have had enough to eat, and have
 left plenty: for the LORD hath blessed his people; and that which
 is left is this great store.
 
       
 We have here an account of what was done after the passover. What was 
 wanting in the solemnities of preparation for it before was made up in 
 that which is better, a due improvement of it after. When the religious 
 exercises of a Lord's day or a communion are finished we must not think 
 that then the work is done. No, then the hardest part of our work 
 begins, which is to exemplify the impressions of the ordinance upon our 
 minds in all the instances of a holy conversation. So it was here; when 
 all this was finished there was more to be done.
       
 I. They applied themselves with vigour to destroy all the monuments of 
 idolatry, 
 
 2 Chronicles 31:1. 
 The king had done what he could of this kind
 
 (2 Kings 18:4),
 but the people could discover those profane relics which escaped the
 eye of the king's officers, and therefore they went out to see what 
 they could do, 
 
 2 Chronicles 31:1.
 This was done immediately after the passover.  Note, The comfort of
 communion with God should kindle in us a holy zeal and indignation 
 against sin, against every thing that is offensive to God. If our 
 hearts have been made to burn within us at an ordinance, that spirit of 
 burning will consume the dross of corruption. What have I now 
 to do any more with idols? Their zeal here in destroying the 
 images and groves, the high places and altars, appeared,
 1. In that they did this, not only in the cities of Judah and Benjamin,
 but in those of Ephraim and Manasseh. Some think that those cities are 
 meant which had come under the protection and the jurisdiction of the 
 kings of Judah. Others think that, Hoshea king of Israel not forbidding 
 it, their zeal carried them out to the destruction of idolatry even in 
 many parts of his kingdom. At least those that came out of Ephraim and 
 Manasseh to keep the passover (as many did,
 2 Chronicles 30:18)
 destroyed all their own images and groves, and did the like for as many
 more as they had influence upon or could make interest in for leave to 
 do it. We should not only reform ourselves, but do all we can to reform 
 others too. 
 2. They destroyed all: they utterly destroyed all; they spared
 none through favour or affection either to the images or to their 
 worshippers; though ever so ancient, ever so costly, ever so beautiful, 
 and ever so well patronised, yet they must all be destroyed.  Note, 
 Those that sincerely set themselves against sin will set themselves 
 against all sin. 
 3. They would not return to their houses, though they had been long
 absent, till this was done. They could not be easy, nor think 
 themselves safe, in their cities, as long as the images and groves, 
 those betrayers and destroyers of their country, were left standing. 
 Perhaps the prophet Isaiah pointed to this when, a little before, he 
 spoke of a day in which men should cast away the very idols that they 
 themselves had made. So surprising was this blessed change, 
 
 Isaiah 2:20,31:6,7.
       
 II. Hezekiah revived and restored the courses of the priests and 
 Levites, which David had appointed and which had of late been put out 
 of course, 
 
 2 Chronicles 31:2.
 The temple service was put into its proper method again, to run in the
 old channel. Every man was made to know his work, his place, his time, 
 and what was expected from him. Note, Good order contributes much to 
 the carrying on of a good work. The priests were appointed in their 
 courses for burnt-offerings and peace-offerings; the Levites in 
 their courses were some to minister to the priests, others to give 
 thanks and praise. See
 1 Chronicles 23:4,5.
 And all this in the gates or courts of the tents of
 the Lord. The temple is here called a tent because the temple 
 privileges are movable things and this temple was shortly to be 
 removed.
       
 III. He appropriated a branch of the revenue of his crown to the 
 maintenance and support of the altar. Though the people were to be at 
 the charge of the daily offerings, and those on the sabbaths, new 
 moons, and feasts, yet, rather than they should be burdened with the 
 expense, he allowed out of his own estate, or out of his exchequer, for 
 all those offerings, 
 
 2 Chronicles 31:3.
 It was a generous act of piety, wherein he consulted both God's honour
 and his people's ease, as a faithful servant to him and a tender father 
 to them. Let princes and great men reckon that well bestowed, and set 
 out to the best interest, which they give for the support and 
 encouragement of religion in their country.
       
 IV. He issued out an order to the inhabitants of Jerusalem first, 
 
 2 Chronicles 31:4
 (that those who were nearest the temple, and both saved and got by 
 being so, might give a good example to others), but which was 
 afterwards extended to, or at least admitted by, the cities of 
 Judah, that they should carefully pay in their dues, according to 
 the law, to the priests and Levites. This had been long neglected, 
 which made the work to be neglected (for a scandalous maintenance makes 
 a scandalous ministry); but Hezekiah, having himself been liberal, 
 might with a good grace require his subjects to be just to the temple 
 service. And observe the end he aims at in recovering and restoring to 
 the priests and Levites their portion, that they might be encouraged 
 in the law of the Lord, in the study of it, and in doing their duty 
 according to it. Observe here, 
 1. It is fit that ministers should be not only maintained, but
 encouraged, that they should not only be kept to do their work, but 
 that they should also have wherewith to live comfortably, that they may 
 do it with cheerfulness. 
 2. Yet they are to be maintained, not in idleness, pride, and luxury,
 but in the law of the Lord, in their observance of it themselves 
 and in teaching others the good knowledge of it.
       
 V. The people thereupon brought in their tithes very readily. They 
 wanted nothing but to be called upon; and therefore, as soon as the 
 commandment came abroad, the first-fruits and all the holy things 
 were duly brought in, 
 
 2 Chronicles 31:5,6.
 What the priests had occasion for, for themselves and their families,
 they made use of, and the overplus was laid in heaps, 
 
 2 Chronicles 31:6.
 All harvest-time they were increasing these heaps, as the fruits of the
 earth were gathered in; for God was to have his dues out of them all.  
 Though a prescription may be pleaded for a modus decimandi--tenth 
 proportion, yet it cannot be pleaded pro non decminado--for the 
 omission of the tenth. When harvest ended they finished their 
 heaps, 
 
 2 Chronicles 31:7.
 Now here we have,
 1. The account given to Hezekiah concerning those heaps. He
 questioned the priests and Levites concerning them, why they did 
 not use what was paid in, but hoarded it up thus,
 (2 Chronicles 31:9),
 to which it was answered that they had made use of all they had
 occasion for, for the maintenance of themselves and their families and 
 for their winter store, and that this was that which was left over and 
 above, 
 
 2 Chronicles 31:10.
 They did not hoard these heaps for covetousness, but to show what
 plentiful provision God by his law had made for them, if they could but 
 have it collected and brought in, and that those who conscientiously 
 give God his dues out of their estates bring a blessing upon all they 
 have: Since they began to bring in the offerings the Lord has 
 blessed his people. See for this
 Haggai 2:19.
 "Try me," says God, "if you will not otherwise trust me, whether, upon
 your bringing the tithes into the store-house, you have not a blessing 
 poured out upon you,"
 Malachi 3:10,11,Eze+44:30.
 2. The acknowledgment which the king and princes made of it, 
 
 2 Chronicles 31:8.
 They gave thanks to God for his good providence, which gave them
 something to bring, and his good grace, which gave them hearts to bring 
 it. And they also blessed the people, that is, commended them 
 for their doing well now, without reproaching them for their former 
 neglects. It is observable that after they had tasted the sweetness of 
 God's ordinance, in the late comfortable passover, they were thus free 
 in maintaining the temple service. Those that experience the benefit of 
 a settled ministry will not grudge the expense of it.
  
  
  
  
  
  
  
  
  
  
  
  
 
 The Maintenance of the Priests.
 B. C. 720.
 
 
       
 11  Then Hezekiah commanded to prepare chambers in the house of
 the LORD; and they prepared them,
   12  And brought in the offerings and the tithes and the
 dedicated things faithfully: over which Cononiah the Levite
 was ruler, and Shimei his brother was the next.
   13  And Jehiel, and Azaziah, and Nahath, and Asahel, and
 Jerimoth, and Jozabad, and Eliel, and Ismachiah, and Mahath, and
 Benaiah, were overseers under the hand of Cononiah and Shimei
 his brother, at the commandment of Hezekiah the king, and Azariah
 the ruler of the house of God.
   14  And Kore the son of Imnah the Levite, the porter toward the
 east, was over the freewill offerings of God, to distribute the
 oblations of the LORD, and the most holy things.
   15  And next him were Eden, and Miniamin, and Jeshua, and
 Shemaiah, Amariah, and Shecaniah, in the cities of the priests,
 in their set office, to give to their brethren by courses, as
 well to the great as to the small:
   16  Beside their genealogy of males, from three years old and
 upward, even unto every one that entereth into the house of the
 LORD, his daily portion for their service in their charges
 according to their courses;
   17  Both to the genealogy of the priests by the house of their
 fathers, and the Levites from twenty years old and upward, in
 their charges by their courses;
   18  And to the genealogy of all their little ones, their wives,
 and their sons, and their daughters, through all the
 congregation: for in their set office they sanctified themselves
 in holiness:
   19  Also of the sons of Aaron the priests, which were in the
 fields of the suburbs of their cities, in every several city, the
 men that were expressed by name, to give portions to all the
 males among the priests, and to all that were reckoned by
 genealogies among the Levites.
   20  And thus did Hezekiah throughout all Judah, and wrought
 that which was good and right and truth before the LORD his
 God.
   21  And in every work that he began in the service of the house
 of God, and in the law, and in the commandments, to seek his God,
 he did it with all his heart, and prospered.
 
       
 Here we have,
       
 I. Two particular instances of the care of Hezekiah concerning church 
 matters, having put them into good order, to keep them so. The tithes 
 and other holy things being brought in, he provided, 
 1. That they should be carefully laid up, and not left exposed in loose
 heaps, liable to be wasted and embezzled. He ordered chambers to be 
 made ready in some of the courts of the temple for store-chambers
 (2 Chronicles 31:11),
 and into them the offerings were brought and there kept under lock and
 key, 
 
 2 Chronicles 31:12,13.
 Treasures or store-keepers were appointed, who had the oversight of
 them, to see that moth and rust did not corrupt them nor 
 thieves break through to steal. This wisdom of laying up the 
 surplus in days of plenty we may learn from the ant, who provideth 
 meat in summer. The laying up in store what was brought in was an 
 encouragement to people to pay in their contributions. That will be 
 given cheerfully by the public which appears to be well husbanded.
 2. That they should be faithfully laid out, according to the uses they
 were intended for. Church treasures are not to be hoarded any longer 
 than till there is occasion for them, lest even the rust should be a 
 witness against those who hoard them.  Officers were appointed, men (no 
 doubt) of approved wisdom and faithfulness, to distribute the 
 oblations of the Lord and the most holy things among the priests
 (2 Chronicles 31:14),
 and to see that they all had a competent maintenance for themselves and
 their families. The law provided sufficient for them all, and 
 therefore, if some had too little, it must be because others had too 
 much; to prevent such inequality these officers were to go by some 
 certain rule of proportion in the disposal of the incomes of the 
 temple. It is said of the priests here 
 
 (2 Chronicles 31:18)
 that in their set office they sanctified themselves; in faith
 they sanctified themselves (so the word is), that is, as bishop Patrick 
 explains it, they attended their ministry at the house of God, not 
 doubting but they should be provided with all things necessary. Now, 
 because they served God in that confidence, care was taken that they 
 should not be made ashamed of their hope. Note, Those that sanctify 
 themselves to God and his service in faith, believing that he will see 
 them want for nothing that is good for them, shall certainly 
 be fed. Out of the offerings of the Lord distribution was made,
 (1.) To the priests in the cities 
 
 (2 Chronicles 31:15),
 who staid at home while their brethren went to Jerusalem, and did good
 there in teaching the good knowledge of the Lord. The preaching 
 priests were maintained as well as the sacrificing priests, and those 
 that abode by the stuff as well as those that warred the warfare.
 (2.) To those that entered into the house of the Lord, all the 
 males from three years old and upwards; for the male children 
 even at that tender age, it seems, were allowed to come into the temple 
 with their parents, and shared with them in this distribution, 
 
 2 Chronicles 31:16. 
 (3.) Even the Levites from twenty years old and upwards had their
 share, 
 
 2 Chronicles 31:17.
 (4.) The wives and children of the priests and Levites had a
 comfortable maintenance out of those offerings, 
 
 2 Chronicles 31:18.
 In maintaining ministers, regard must be had to their families, that
 not they only, but theirs, may have food convenient. In some countries 
 where ministers have their salary paid them by the state an addition is 
 made to it upon the birth of a child.
 (5.) The priests in the country, that lived in the fields of the
 suburbs, were not overlooked in this ministration, 
 
 2 Chronicles 31:19.
 Those also had their share who were inhabitants of the villages,
 though they might be supposed to live at a less expense.
       
 II. A general character of Hezekiah's services for the support of 
 religion, 
 
 2 Chronicles 31:20,21.
 1. His pious zeal reached to all the parts of his kingdom: Thus he
 did throughout all Judah; every part of the country, and not those 
 only that lay next him, shared in the good fruits of his government. 
 2.  He sincerely designed to please God, and approved himself to him in
 all he did: He wrought that which was good before the Lord his 
 God; all his care was to do that which should be accepted of God, 
 which was right (that is, agreeable to natural equity), and 
 truth (that is, agreeable to divine revelation and his covenant 
 with God), before the Lord; to do according to that law which is 
 holy, just, and good. 
 3. What he began he went through with, prosecuted it with vigour, and
 did it with all his heart. 
 4. All his good intentions were brought to a good issue; whatever he
 did in the service of the house of God, and in the government of his 
 kingdom, he prospered in it. Note, What is undertaken with a sincere 
 regard to the glory of God will succeed to our own honour and comfort 
 at last.
  
Matthew Henry "Verse by Verse Commentary for '2 Chronicles' Matthew Henry Bible Commentary". 
.