The sabbath day had become like any other day. Let's face it. If the Lord does not have top priority in reference to our time, we don't give Him much time at all. Just as it was in Nehemiah's day, there will always be plenty of activity to gobble up the Lord's time. Little by little He is squeezed out of our busy schedules.
Wrong priorities become a focal point of failure.
Our problem is that we are not content with what the Lord provides. Our priorities need to be put in order. They promised to faithfully give back to the Lord a tenth of all He gave them. The tithes and offerings were not being brought to the temple nor given to the priests and other servants of the Lord. Neglect in the area of their treasure had caused this area to become a focal point of failure.