10:1-31 Conversion is separating from the course and custom of this world, devoting ourselves to the conduct directed by the word of God. When we bind ourselves to do the commandments of God, it is to do all his commandments, and to look to him as the Lord, and our Lord.

Ne 10:29-39. Points of the Covenant.

29-37. to observe and do all the commandments, &c.—This national covenant, besides containing a solemn pledge of obedience to the divine law generally, specified their engagement to some particular duties, which the character and exigency of the times stamped with great urgency and importance, and which may be summed up under the following heads: that they abstain from contracting matrimonial alliances with the heathen; that they would rigidly observe the sabbath; that they would let the land enjoy rest and remit debts every seventh year; that they would contribute to the maintenance of the temple service, the necessary expenses of which had formerly been defrayed out of the treasury of the temple (1Ch 26:20), and when it was drained, given out from the king's privy purse (2Ch 31:3); and that they would make an orderly payment of the priests' dues. A minute and particular enumeration of the first-fruits was made, that all might be made fully aware of their obligations, and that none might excuse themselves on pretext of ignorance from withholding taxes which the poverty of many, and the irreligion of others, had made them exceedingly prone to evade.