דברי הימים א, פרק ט׳, פסוק כ״ט

Maintaining the daily operations of the Temple required a highly organized system of management. The Levites were entrusted with overseeing the vast array of equipment and raw materials necessary for the sacred service. A careful distinction was made regarding the types of items placed under their care. Some Levites were put in charge of general supplies, which were everyday tools not directly involved in the central holy service. These included items like cooking utensils [מצודת דוד, ביאור שטיינזלץ], as well as the vessels used for pouring liquid offerings [רלב״ג]. In contrast, other Levites guarded the holy items, representing the most sacred and central fixtures of the Temple, such as the Table of the Showbread, the Menorah, and their associated accessories [מצודת דוד, ביאור שטיינזלץ].

Beyond the physical tools, the Levites were also responsible for managing the raw materials purchased for public offerings. They oversaw the fine flour and oil, which were essential for preparing meal offerings, as well as the wine poured as libations to accompany the sacrifices [מצודת דוד, רלב״ג]. Frankincense was managed as a distinct category because of its highly specific applications. It was carefully placed in designated spoons resting upon the arranged Showbread, and it was also a required component for the Omer offering [מצודת דוד, רלב״ג]. Finally, the Levites supervised the various spices, which were the exact ingredients needed to blend the sacred incense offering [מצודת דוד, רלב״ג].