2 Chronicles 31:6 Commentary - English Annotations on the Holy Bible by Matthew Poole

Also the tithe of oxen and sheep; they brought in not only the same tithes which the dwellers in Jerusalem did, to wit, of corn, and wine, and oil, &c., which they had in their own storehouses in that city; but also oxen and sheep, which were more proper to the country; for under the cities of Judah are comprehended the suburbs and territories adjacent and belonging to them, as is evident from the nature of the thing, and the law of God.

And the tithe of holy things: this may be taken either,

1. By way of explication, even the tithe of holy things, &c. Or rather,

2. By way of addition,

the tithe of all holy things which were consecrated unto the Lord, whether by vow, or voluntary promise, or otherwise; as the tithes of gains by merchandise, or spoils of war, &c.; of which see Gen 14:20; 28:22; Num 31:28,30.