2 Chronicles 31:11

11-18. Hezekiah commanded to prepare chambers in the house of the Lord—storehouses, granaries, or cellars; either the old ones, which had been allowed through neglect to fall into decay, were to be repaired, or additional ones built. Private individuals brought their own first-fruits to the temple; but the tithes were levied by the Levites, who kept a faithful account of them in their several places of abode and transmitted the allotted proportion to the priests. Officers were appointed to distribute equal rations to all in the cities of the priests who, from age or other reasons, could not repair to the temple. With the exception of children under three years of age—an exception made probably from their being considered too young to receive solid food—lists were kept of the number and age of every male; of priests according to their fathers' house, and Levites from twenty years (see Numbers 4:3; Numbers 28:24; 1 Chronicles 23:24). But, besides, provision was also made for their wives, daughters, and servants.