提要
上一章的長篇證道，加上百姓本身確已悔改，雙重的力量使百姓想鄭重立了一個「確實的約」，以便藉此事奉並服事主（9:38）。他們採用正式官方文件的寫作方式，讓領袖，利未人及祭司，在上面簽名蓋印，以此完成了神聖的誓言──莊嚴的、合法的、有約束力的（利5:4；民30:2；申29:12）。尼希米的名字在名單之首。他身為治理者，必須帶頭，親身作為好榜樣。他決心跟從主，且鼓勵其他人也與他同步。
二十二位祭司，十七位利未人（各宗之長），及四十四位人民的領袖在約上簽名。其餘的祭司、利未人（包括尼提寧人，他們是協助利未人的非以色列殿役）、追隨以斯拉的改革而服從主，離棄外邦妻兒的（拉10:3），凡有知識能明白的人（10:28,29鑰節），皆以口公開宣誓「必遵行上帝……的律法」（10:29下）。這約的內容提到：如果他們不走在主的道上，他們必受摩西所已警告的咒詛（申28:15~68）。
在第十章，載有四個特別的要求。這四條律法所以要強調，因為當時整個社會在這四方面已經出問題了：（1）不可與異邦人通婚（申7:3），不過後來發現這一點很難貫徹（13:23~29）、（2）在安息日或其他聖日，不可有商業的交易（出20:8~11；摩8:5；民28.29）；（3）謹守安息年（出23:10~11；申15:1~2）；與（4）忠心預備各種敬拜上帝的用品：聖殿中例行的牲祭。
維持聖殿開銷的方去之一，是課徵殿稅，每一個二十歲以上的男丁，都要支付。原來，該付的是半個舍客勒，但這裡所記，竟降為三分之一舍客勒（10:32）。這可能是由於當時大家太窮了，且因他們既為臣屬之國，需付外加的稅捐給他們的宗主，波斯王亞達薛西。另外的理由，可能是亞達薛西已經給予聖殿補助金（拉7:20~22）。但是他們總覺得貢獻一點財力是他們的義務和責任，因為這是律法的要求（出30:12~14；太17:24）。
人民盡所能符合要求，以確立上帝從前在西乃山與他們所立的聖約。他們由於過去的錯誤中學得經驗（九章），因而熱心地發起全國性的改革，期使他們能成為純潔而神聖的國家，分別為聖歸主，因而配得稱為祂的兒女。
尼希米繼續他第七章對耶路撒冷城內居住問題的關心。城內許多居民是純的、合格的，來自利未支派（包括祭司家族），猶大，和便雅憫（因為耶路撒冷原是在便雅憫的區域之內）的以色列人。在靈性復興期間，尼希米滿具信心地鼓勵人民入城內居住，但這也意味著他們要為此多做些工。因為城需要重建；多數的房子仍為廢墟（7:4）住戶還得輪流看守，因為在城中，有主的聖殿，是他們敬拜的中心。很多人不情願做這工作，寧願住在城外的小村；所以，尼希米以抽籤的方式，決定那一個家庭必須搬進城內。但仍有些忠心的人志願搬進城內，並且受到全民的祝福（11:2）。這些人真心切盼看見耶路撒冷得平安，並願意主動協助，好使對主真實的敬拜得以延續（詩122）。國家惟一得到真正安定的路，是先與上帝和睦。
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Overview
The effect the great sermon had upon the people (chapter 9) and the fact that they had repented led them to desire to make a "sure covenant" that they would serve and obey the Lord (9:38). By making an official written document and by having the leaders, Levites, and priests place their official seal upon it (like a signature), it made the agreement a sacred oath — solemn, legal, and binding (Leviticus 5:4; Numbers 30:2; Deuteronomy 29:12). Nehemiah's name was on the top of the list. As their governor, he led the way and was a good example. He was determined to follow the Lord and encouraged others to do likewise.
Twenty-two priests, seventeen Levites (heads of families), and forty-four leaders of the people signed their names to the covenant agreement. The remainder of the priests, Levites, including the Nethinim (who were non-Israelite helpers of the Levites), and all others who had obeyed the Lord in following Ezra's reform in separating themselves from their heathen wives and children (Ezra 10:3), and those who had spiritual understanding and knowledge (10:28-29, key verse), all verbally and publicly affirmed the oath, "to observe and do all the commandments of the Lord" (10:29b). Part of the agreement was that if they did not walk in the ways of the Lord, they could expect the curses about which Moses had warned (Deuteronomy 28:15-68).
There were four specific requirements in chapter ten that were noted in the renewal of the covenant. These laws were stressed because the whole society had been guilty of breaking them: (1) no intermarriage with the heathen (Deuteronomy 7:3), however, they found this difficult to impose (13:23-29); (2) no business transactions on the Sabbath or any other holy day (Exodus 20:8-11; Amos 8:5; Numbers 28, 29); (3) observance of the Sabbatic year (Exodus 23:10-11; Deuteronomy 15:1-2); and (4) faithfully providing for all aspects of worship to God: the regular sacrifices at the Temple.
One means of providing for the maintenance of the Temple was through the Temple tax which every male, age twenty and above, was required to pay. Originally, the amount due was one-half of a shekel, but here we read that it was lowered to one-third of a shekel (10:32). This may have been due to the poverty at that time, and since they were a subjugated nation, they had to pay additional taxes to their suzerain, Artaxerxes king of Persia. Another reason may have been because Artaxerxes was already subsidizing expenses at the Temple (Ezra 7:20-22), but they felt it was their obligation and responsibility to pay something because it was a requirement of the Law (Exodus 30:12-14; Matthew 17:24).
The people did everything to ratify the covenant which God had initially made with them at Sinai. They learned from their past mistakes (chapter nine), and enthusiastically initiated a nation-wide reform, that they might be a pure and holy nation, separated unto God and thus worthy to be called His children.
Nehemiah continues with his concern from chapter seven regarding his goal to populate Jerusalem with pure, eligible Jews who were from the tribes of Levi (including the priestly family), Judah, and Benjamin (since Jerusalem was originally within the territorial inheritance of Benjamin). During the revival, Nehemiah undoubtedly encouraged people to take up residence within the city, but that meant they would be obliged to do much work, for much of the city had to be rebuilt; most of the homes were in ruins (7:4). It also entailed taking turns at guarding the all-important capital city, which was also the Holy City, because in it was the Holy Temple of the Lord, their centre of worship. Many were unwilling to do this work, but preferred to live in outlying villages; therefore, Nehemiah cast lots to decide those families that would be obliged to move into the city. There were those, however, who volunteered to move into the city, and they were blessed by all the people (11:2). These were the ones whose hearts longed to see the peace of Jerusalem and were willing to actively help, so that true worship to the Lord might be continued (Psalm 122). The only way to have real peace was for the nation to have peace with God.
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