40 The Levites:

Matthew Henry's Commentary on Ezra 2:40

Commentary on Ezra 2:36-63

(Read Ezra 2:36-63)

Those who undervalue their relation to the Lord in times of reproach, persecution, or distress, will have no benefit from it when it becomes honourable or profitable. Those who have no evidence that they are, by the new birth, spiritual priests unto God, through Jesus Christ, have no right to the comforts and privileges of Christians.