דברי הימים ב, פרק ל״א, פסוק י״ב

The economic system of the Temple depended on absolute honesty and a highly organized chain of supervision to protect public property. The people brought their contributions and tithes into the Temple chambers [מצודת דוד]. They carried out this duty with a profound sense of faithfulness and great integrity [ביאור שטיינזלץ].

Alongside the standard tithes, the people brought other dedicated items. One perspective suggests that these were voluntary offerings that individuals freely chose to give to God, going above and beyond their basic obligations [מצודת דוד, רלב״ג]. Alternatively, these items are understood to be the second tithe, which the owners would bring to Jerusalem to consume themselves during the pilgrimage festivals [רלב״ג].

To safeguard these gathered treasures, a strict leadership structure was established from the tribe of Levi [רלב״ג]. A chief officer was placed in charge of the entire operation [מצודת ציון]. Conaniah the Levite was selected for this primary role, and his brother Shimei was appointed directly beneath him as his deputy, serving as the second-in-command in the administrative hierarchy [מצודת ציון, ביאור שטיינזלץ].