Nehemiah 10:38

The priest. A priest was to be present when the Levites took the tithe, not so much as a guarantee that they would receive their share, as some commentators have thought, but to secure the priests’ share, the tithe of the Levites’ tithe (Num. 18:26). According to this verse, the tithe was to be conveyed to Jerusalem at the expense of the recipients, and it was only fair for the priest to share in the work of transporting it there. This regulation must also have been designed as a guarantee of the proper handling of sacred funds. The presence of representatives of the two ecclesiastical orders at the time the tithe was received and divided would tend to avoid mismanagement of these funds.