“This chapter is made up of two portions: (a) lists of the leading priests and Levites at different periods Neh. 12:1-26: (b) the dedication of the wall of Jerusalem Neh. 12:27-47. This latter passage is certainly from the pen of Nehemiah, and was written probably about 433 B.C. The lists included in (a) are four: (1) the chief priestly and Levitical families which returned to Jerusalem Neh. 12:1-9; (2) the succession of the high priests from Jeshua to Jaddua Neh. 12:10-11; (3) the actual heads of the priestly families in the time of the high priest Joiakim Neh. 12:12-21; (4) the chief Levitical families at the same period Neh. 12:24-26. Of these lists, List 1, List 3, and List 4, may have been drawn up in the time of Nehemiah, but List 2, in its present form, must be much later. See the introduction of the Book of Nehemiah” (Barnes, E-Sword).
Application: A day of thanksgiving by those of Judah has an appropriate quality to it even for our day.