Bible Notes Online - 2-Chronicles 31 - ESV
Commentary

v1: The Passover was followed by a spontaneous destruction of idols throughout Judah. In 30.14, they had only destroyed the idols in Jerusalem. They even went into Ephraim and Manasseh, destroying idols there. This would have brought some into conflict with the idolatrous kings of Israel.

v2-3: Regular worship was maintained, with financial provision from the king.

v4-5: Hezekiah also commanded that the people in Jerusalem should help provide for the temple worship, so that the Levites and priests could devote themselves to the tasks assigned for them (as in Acts 6.4). The people made an immediate and generous response. God evidently gave a good harvest, so there was plenty of food.

v6-8: Many from Israel now lived in Judah, having decided not to return home.

Those living throughout Judah also brought tithes to the temple. They spent four months in doing so. Hezekiah was led to praise God for this generosity.

v9-10: When Hezekiah asked about the heaps of tithes, he learned that there was more then enough.

v11-15: Hezekiah organised the priests and had storerooms prepared, so that the gifts from the people would be distributed properly.

v16-19: The gifts were distributed to the priests and Levites. Hezekiah used the genealogical records to check those who were properly Levites.

v20-21: Hezekiah was a man of obedience to God. He prospered because he obeyed God.