Nehemiah 7:66-72

The Arithmetic of Restoration Text: Nehemiah 7:66-72

Introduction: More Than Just Numbers

When modern Christians read their Bibles, they have a tendency to let their eyes glaze over when they come to passages like this one. We see lists of names, we see census data, we see accounting ledgers, and we think it is the biblical equivalent of the fine print in a legal document. We treat it as something to be skimmed on the way to the "real" story. But this is a profound mistake. This is to treat the Word of God as though it had filler material, as though the Holy Spirit was just trying to meet a word count. God does not waste ink. Every number, every list, every detail is pregnant with theological meaning. These are not just numbers; they are the arithmetic of restoration. They are the accounting of God's faithfulness to His covenant people.

Nehemiah has just completed a monumental task. Against all odds, in the face of relentless opposition, mockery, and threats of violence, the walls of Jerusalem have been rebuilt. The city is now secure. But a city is more than just walls; a city is its people. And so, Nehemiah, guided by God, turns his attention to populating the city and organizing the people. He finds a register, a genealogy of those who first returned from the exile under Zerubbabel. This long list, which takes up most of chapter 7, is not a tedious administrative detour. It is a public declaration that the people who now inhabit this rebuilt city are the true heirs of the promises of God. They are the remnant, the line of Abraham, the people of the covenant whom God has graciously preserved and brought home.

Our text today is the summary of that census, followed by an accounting of the free-will offerings given for the work. This is the bottom line. After the long list of families and their numbers, we get the grand totals. And in these totals, we see a picture of the restored community. It is a community that is counted, a community that worships, and a community that gives sacrificially. These are the essential marks of a people whom God has redeemed. And what we must see is that this is not just a historical record of post-exilic Jews. It is a pattern for the church. We too are a people counted by God, called to worship, and commanded to give. This is the blueprint for any genuine work of reformation and restoration.


The Text

The whole assembly together was 42,360, besides their male and their female slaves, of whom there were 7,337; and they had 245 male and female singers. Their horses were 736; their mules, 245; their camels, 435; their donkeys, 6,720. Some from among the heads of fathers’ households gave to the work. The governor gave to the treasury 1,000 gold drachmas, 50 bowls, 530 priests’ tunics. Some of the heads of fathers’ households gave into the treasury of the work 20,000 gold drachmas and 2,200 silver minas. That which the rest of the people gave was 20,000 gold drachmas and 2,000 silver minas and 67 priests’ tunics.
(Nehemiah 7:66-72 LSB)

A People Counted and Constituted (vv. 66-69)

We begin with the summary of the census:

"The whole assembly together was 42,360, besides their male and their female slaves, of whom there were 7,337; and they had 245 male and female singers. Their horses were 736; their mules, 245; their camels, 435; their donkeys, 6,720." (Nehemiah 7:66-69)

First, notice that God is a God who counts His people. He knows them by name. The long genealogical list preceding this summary is proof of that. But the total number is also significant. 42,360. This is a far cry from the millions who came out of Egypt in the first Exodus, but it is not an insignificant number. It is a seed. It is the beginning of a new work. God is starting over, but He is not starting from nothing. He is starting with a remnant that He has sovereignly preserved through the judgment of exile. This is a profound comfort. In times of great apostasy and cultural collapse, we can be tempted to despair. But God always preserves His remnant. He knows who are His, and He counts them one by one.

The text then mentions the slaves, or servants. This is jarring to our modern, egalitarian sensibilities. But we must read the text as it is written, not as we wish it were written. In the ancient world, this was a part of the social fabric. What is remarkable here is that they are counted as part of the community. They are "besides" the assembly, but they are present, accounted for, and part of the total household of the restoration. This points us forward to the gospel, where the ultimate distinction is not between slave and free, but between those in Christ and those outside of Christ. In the church, all are one in Christ Jesus (Gal. 3:28).

And then we see the singers. "245 male and female singers." Before we even get to the priests or the treasure, we get the singers. Why? Because worship is central to the life of God's people. Restoration is not just about rebuilding walls; it is about restoring right worship. The singers were essential personnel. Their job was to lead the people in praise, to set the soundtrack for the covenant community. A reformation without robust, joyful, theologically-rich singing is no reformation at all. The devil hates good singing. He hates it because God inhabits the praises of His people. The presence of these singers, right at the top of the list, tells us that this restored community was to be a worshiping community.

Finally, we have an inventory of their livestock. Horses, mules, camels, and donkeys. This is not just an agricultural report. This is a statement of God's provision. These people did not return from Babylon empty-handed. God provided for them. These animals represented their wealth, their capacity for work, their ability to travel and trade. It tells us that God's restoration is practical. It is not a disembodied, spiritual affair. God cares about our economic well-being. He provides the tools we need to do the work He has called us to do. This is a picture of a functioning, working community, equipped by God for the task ahead.


A People Who Give Sacrificially (vv. 70-72)

After the census, the focus shifts to the offerings for the work. This is the necessary response of a redeemed people.

"Some from among the heads of fathers’ households gave to the work. The governor gave to the treasury 1,000 gold drachmas, 50 bowls, 530 priests’ tunics. Some of the heads of fathers’ households gave into the treasury of the work 20,000 gold drachmas and 2,200 silver minas. That which the rest of the people gave was 20,000 gold drachmas and 2,000 silver minas and 67 priests’ tunics." (Nehemiah 7:70-72 LSB)

The first thing to notice is that the giving is voluntary and it is led from the top down. The governor, Nehemiah himself, gives first. He sets the example. He gives a significant amount of gold, special bowls for the temple service, and hundreds of priestly garments. This is leadership. True leaders do not just give orders; they lead in sacrifice. They put their money where their mouth is. They give generously, publicly, and joyfully.

Then, the heads of the households follow suit. They also give generously of their gold and silver. And finally, "the rest of the people" give. Notice the beautiful symmetry here. The leaders give, and the people give. And look at the amounts. The heads of households give 20,000 gold drachmas, and the rest of the people also give 20,000 gold drachmas. This is a community united in its generosity. There is no coercion here. This is not a tax. This is a free-will offering. This is the cheerful giving that God loves (2 Cor. 9:7).

What does this teach us? It teaches us that where God's Spirit is at work, there will be radical generosity. A restored heart leads to an open hand. These people, who had just returned from exile, who were by no means wealthy, gave sacrificially for the work of God. They understood that everything they had was a gift from God, and they were eager to invest it back into His kingdom. They were not consumers, looking for a religious service that met their felt needs. They were participants, stakeholders, and investors in the work of restoration.

The specific mention of priests' tunics is also telling. Their giving was not just for bricks and mortar. It was for the restoration of worship. They were providing for the priests so that the service of the temple could be carried out in a manner that was orderly and glorious. They understood that the worship of God was the central purpose of their existence as a people. Their giving was an act of worship, and it was directed toward the goal of enabling more worship.


The Gospel Ledger

This passage is a beautiful snapshot of a restored covenant community. But like all Old Testament pictures, it is a shadow that points to a greater reality in Jesus Christ. This accounting in Nehemiah is a faint echo of a greater, divine accounting.

First, we are a people counted by God. But we are not just counted in a census. Our names are written in the Lamb's book of life from before the foundation of the world (Rev. 13:8). God did not just preserve a remnant from Babylon; He chose a people in Christ, an assembly that no man can number, from every tribe and tongue and nation (Rev. 7:9). Your identity as a Christian is not based on your family tree, but on the fact that the Father has counted you among the elect and given you to the Son.

Second, we are a community constituted for worship. We have more than just singers. We have been made a kingdom of priests to our God (Rev. 1:6). We ourselves are the temple of the Holy Spirit (1 Cor. 6:19). Our central task is not just to sing songs on Sunday, but to offer our entire lives as a living sacrifice, which is our spiritual act of worship (Rom. 12:1). The restoration in Nehemiah was about rebuilding a physical temple. The restoration in Christ is about building up a spiritual house, the church, with Christ Himself as the chief cornerstone.

Finally, we are a people who give because of the ultimate gift. The giving in Nehemiah was generous, but it pales in comparison to the gift of God. The governor gave gold, but God the Father gave His only Son. The people gave silver, but we have been redeemed not with perishable things like silver or gold, but with the precious blood of Christ (1 Peter 1:18-19). Our giving is not an attempt to earn God's favor. It is a joyful, grateful response to the inexpressible gift we have already received.

The leaders and the people of Israel gave to restore the temple. But our great leader, the Lord Jesus, is the one who gave everything. He is the ultimate governor who gave not just gold, but His own life. He is the head of the household who gave His blood for His bride. He is the one who represents "the rest of the people," becoming poor so that we through His poverty might become rich (2 Cor. 8:9).

Therefore, when we read a passage like this, we should not just see it as an interesting historical footnote. We should see it as a call to examine our own place in God's restored community. Are you grateful that God has counted you among His people? Is your life characterized by worship, not just in song, but in everything you do? And does your gratitude overflow in radical, sacrificial, joyful generosity for the work of the gospel? This is the arithmetic of restoration. God has given all for us in Christ. Let us, then, give all for Him.