(3) He appointed also . . . set feasts.—Rather, And the king’s portion (i.e., the part he contributed) from his property was for the burnt offerings—viz., for the burnt offerings of the morning and the evening, and the burnt offerings on the Sabbath, and the new moons, the set feasts. The king gave the victims for the sacrifices prescribed in Numbers 28, 29, out of his own revenues. See the account of his wealth (2Chronicles 32:27-29). The “set feasts” were the three great festivals, &c, enumerated in Num. l.c.

2 Chronicles 31:3. The king’s portion of his substance, &c. — Which had hitherto been taken out of the treasures of the temple; but that he might ease the people in their present poverty, which his predecessor had brought upon them, and engage them to a more cheerful attendance upon God’s service, he took the burden upon himself.

31:1-21 Hezekiah destroys idolatry. - After the passover, the people of Israel applied with vigour to destroy the monuments of idolatry. Public ordinances should stir us up to cleanse our hearts, our houses, and shops, from the filth of sin, and the idolatry of covetousness, and to excite others to do the same. The after-improvement of solemn ordinances, is of the greatest importance to personal, family, and public religion. When they had tasted the sweetness of God's ordinance in the late passover, they were free in maintaining the temple service. Those who enjoy the benefit of a settled ministry, will not grudge the expense of it. In all that Hezekiah attempted in God's service, he was earnest and single in his aim and dependence, and was prospered accordingly. Whether we have few or many talents intrusted to us, may we thus seek to improve them, and encourage others to do the same. What is undertaken with a sincere regard to the glory of God, will succeed to our own honour and comfort at last.The king's portion - Amid the general neglect of the observances commanded by the Law, the tithe system had naturally fallen into disuse. Hezekiah revived it; and, to encourage the people to give what was due, cheerfully set the example of paying the full proportion from his own considerable possessions (compare 2 Chronicles 32:28-29). His tithe was, it seems, especially devoted to the purposes mentioned in this verse (compare the marginal reference). There were needed for these purposes in the course of the year nearly 1,100 lambs, 113 bullocks, 37 rams, and 30 goats, besides vast quantities of flour, oil, and wine for the accompanying meat and drink offerings. 2-5. Hezekiah appointed the courses of the priests, &c.—The king now turned his attention to provide for the orderly performance of the temple-worship—arranging the priests and Levites in their courses, assigning to every one his proper place and functions—and issuing edicts for the regular payment of those dues from which the revenues of the sanctuary were derived. To set a proper example to his subjects, his own proportion was announced in the first instance, for to the king it belonged, out of his privy purse, to defray the expenses of the altar, both stated and occasional (Nu 28:3, 4, 9, 11, 19); and in making this contribution from his own means, Hezekiah followed the course which David and Solomon had taken before him (see 2Ch 8:14; 1Ki 9:25). Afterwards he reappointed the people's dues to the temple; and from its being necessary to issue a royal mandate in reference to this matter, it appears that the sacred tribute had been either totally neglected, or (as the idolatrous princes were known to appropriate it to their own purposes) the people had in many cases refused or evaded the duty. But with the improved state of public feeling, Hezekiah's commandment was readily obeyed, and contributions of first-fruits and tithes were poured in with great liberality from all parts of Judah, as well as from Israel. The first-fruits, even of some articles of produce that were unfit for sacrifice (Le 2:11), such as honey (Margin, "dates"), were appropriated to the priests (Nu 18:12, 13; De 18:4). The tithes (Le 27:31) were intended for the support of the whole Levitical tribe (Nu 18:8, 20, 24). For the burnt-offerings; which had hitherto been, and were to be, taken out of the treasures of the temple which were collected from the people, 1 Chronicles 26:20 Nehemiah 10:32,33; but that he might ease them in their present poverty, which his predecessor had brought upon them, and engage them to a more cheerful attendance upon God’s service, he took the burden upon himself.

He appointed also the king's portion of his substance,.... Out of his own treasury, of his royal bounty, over and above what was usual for kings to give for their own sacrifices, the treasury of the temple being exhausted, and the people being brought into low circumstances in the last reign:

for the burnt offerings, to wit, for the morning and evening burnt offerings; the daily sacrifice offered morning and evening, which had been neglected, but now revived:

and the burnt offerings for the sabbaths, and for the new moons, and for the set feasts; when beside the daily sacrifice there were additional ones: as it is written in the law of the Lord; in Numbers 28:9.

He appointed also the king's portion of his substance for the burnt offerings, to wit, for the morning and evening burnt offerings, and the burnt offerings for the sabbaths, and for the new moons, and for the set feasts, as it is written in the law of the LORD.