A Commentary, Critical, Practical, and Explanatory on the Old and New Testaments, by Robert Jamieson, A.R. Fausset and David Brown  at sacred-texts.com
neh 10:1THE NAMES OF THOSE WHO SEALED THE COVENANT. (Neh. 10:1-27)
Nehemiah, the Tirshatha--His name was placed first in the roll on account of his high official rank, as deputy of the Persian monarch. All classes were included in the subscription; but the people were represented by their elders (Neh 10:14), as it would have been impossible for every one in the country to have been admitted to the sealing.
Those who were not present at the sealing ratified the covenant by giving their assent, either in words or by lifting up their hands, and bound themselves, by a solemn oath, to walk in God's law, imprecating a curse upon themselves in the event of their violating it.
neh 10:29POINTS OF THE COVENANT. (Neh 10:29-39)
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 (Ch1 26:20), and when it was drained, given out from the king's privy purse (Ch2 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.
neh 10:32the third part of a shekel for the service of the house of our God--The law required every individual above twenty years of age to pay half a shekel to the sanctuary. But in consequence of the general poverty of the people, occasioned by war and captivity, this tribute was reduced to a third part of a shekel.
neh 10:34we cast the lots . . . for the wood offering--The carrying of the wood had formerly been the work of the Nethinims. But few of them having returned, the duty was assigned as stated in the text. The practice afterwards rose into great importance, and JOSEPHUS speaks [The Wars of the Jews, 2.17, sect. 6] of the Xylophoria, or certain stated and solemn times at which the people brought up wood to the temple.
neh 10:38the 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.
neh 10:39and we will not forsake the house of our God--This solemn pledge was repeated at the close of the covenant as an expression of the intense zeal by which the people at this time were animated for the glory and the worship of God. Under the pungent feelings of sorrow and repentance for their national sins, of which apostasy from the service of the true God was the chief, and under the yet fresh and painful remembrance of their protracted captivity, they vowed, and (feeling the impulse of ardent devotion as well as of gratitude for their restoration) flattered themselves they would never forget their vow, to be the Lord's.