Midras Nehemia 10:38: Midrash Tanchuma, Midrash Tanchuma Buber & Midrash Tehillim

And Jacob called unto his sons. Scripture states elsewhere in allusion to this verse: I will cry unto God Most High; unto God that accomplisheth it for me (Ps. 57:3). R. Joshua the son of Levi said: The earthly court promulgated three decrees. And these are they: the first occurred during the time of Ezra. After their return from Babylon, the Holy One, blessed be He, desired them to release the Israelites from the obligation of giving tithes.¹³Because they were impoverished, and the tithe demanded too great a sacrifice. What did the Israelites do? They arose and decreed that they would pay their tithes, as it is said: And that we should bring the first of our dough, and our heave-offerings, and the fruit of all manner of trees, the wine and the oil, unto the priests, to the chambers of the house of our God; and the tithes of our land unto the priests (Neh. 10:38). What did they do after that? They recorded this decree in a book, signed it, and placed it in the Temple. When they entered the Temple the next day, they found that it had been sealed. Whence do we know this? It is written: And yet for all this we make a sure covenant, and subscribe it, and seal it (ibid., v. 1). Because it had been sealed they knew that the Holy One, blessed be He, approved their decision.

One was in the days of Ezra. When they came back from Babylon, the Holy One wanted to absolve them of the tithes. What did they do? They arose and decreed on their own that they would tithe, as stated (in Neh. 10:38 [37]): < AND THAT WE SHOULD BRING TO THE PRIESTS, UNTO THE STOREROOMS IN THE HOUSE OF OUR GOD >, THE FIRST OF OUR DOUGH, THE GRAIN OFFERINGS, THE FRUIT OF < EVERY TREE, WINE AND OIL >…. What did they do? They wrote it in a book and placed it in the Temple. The next day they entered and found it sealed because the Holy One had concurred with them. Thus it is stated (in Neh. 10:1 [9:38]): BECAUSE OF ALL THIS, WE ARE MAKING A FIRM COVENANT {SEALING IT OVER} AND [PUTTING IT IN WRITING, AND UPON] THE SEALED COPY….
And one was in the days of Mordecai and Esther, as stated (in Esth. 9:27): < THE JEWS > INSTITUTED AND TOOK < UPON THEMSELVES, THEIR DESCENDANTS, AND UPON ALL WHO WOULD JOIN THEM THAT THEY WOULD NOT FAIL TO KEEP THESE TWO DAYS >…. They instituted above what they had accepted below.
And one was in the days of Joshua, when Israel entered the land. Joshua said to them (in Josh. 6:17): {THE} [THAT] CITY < AND EVERYTHING IN IT > ARE TO BE PROSCRIBED < FOR THE LORD >. Now you do not find that the Holy One had told him this thing. Rather he did it on his own. And where is it shown that the Holy One concurred with him? Where it is stated (in Josh. 7:11): ISRAEL HAS SINNED (by breaking the proscription).

"I call upon the Most High God to complete [His blessing] upon me. Rabbi Simon said in the name of Rabbi Joshua that in three places, the Holy One, blessed be He, agreed with the lower court. And our sages say that even in Jericho, He agreed with them through Joshua, as it says, 'And the Lord said to Joshua, "Why do you fall upon your face? Israel has sinned; they have also transgressed my covenant." ' And these are the three places: Tithes, the Scroll of Esther, and the greeting of peace [given in the name of God]. Where do we derive the law of tithes? Because Israel was exiled only because they neglected tithes. And when they were exiled, they were freed from the obligation of tithes, as it says, 'These are the statutes and the ordinances which you shall observe to do.' But when they returned in the days of Ezra, they re-established them on their own. Where do we derive this? Rabbi Yochanan says, 'And the beginning of your dough.' And it says, 'Yet we make them.' Whether we are in exile or not, we fulfill the commandment of tithes. Where do we derive that the Holy One, blessed be He, agreed with them [in these three places]? As it says, 'With a seal.' One uses the word 'seal' only with regard to something that is sealed permanently. They repealed them, but Malachi also says, 'Will a man rob God?' And you say, 'How have we robbed You?' In tithes and in offerings. Rabbi Shmuel bar Rav Yitzchak said, 'In the world's practice, if a student issues a decree and the teacher carries it out, it is because the student issued it properly. But you issued a decree against me concerning the tithes, and I have completed it with you. And then you repealed it against me.' 'Will a man rob God?' What does 'Will a man rob God?' mean? Rabbi Levi said, 'Anyone who wants to say to his friend, "What have you stolen from me?" should say, "What have you owed me?"' Another explanation of 'Will a man rob' is that God said to Israel, 'You establish Me [as your God] so that I will not stretch out my hand against the world to destroy it.' " As it is said, "Let man establish God." Where is it stated in the Book of Esther? "The Jews established and accepted" (Esther 9:27). They established above what they had accepted below. And regarding the greeting of peace, where is it stated? "And he said to the reapers, 'The Lord be with you'" (Ruth 2:4). If he says it on his own initiative, he has fulfilled his obligation, but if they do not respond to him, he has not fulfilled his obligation before Heaven. As it says, "The angel of the Lord appeared to him and said to him, 'The Lord is with you, you mighty man of valor'" (Judges 6:12). Rabbi Tachlifa of Caesarea said: When Saul transgressed against the decree of the Holy One, blessed be He, with regard to Amalek, and Samuel came and rebuked him, as it is written, "Because you have rejected the word of the Lord" (1 Samuel 15:23), when Saul sought to depart, Samuel tore his cloak. As it is said, "And Samuel turned to go away, but Saul seized the corner of his cloak, and it tore" (1 Samuel 15:27). Samuel said to him, "The Lord has torn the kingdom of Israel from you" (1 Samuel 15:28). Saul said to him, "Who is he?" Samuel said to him, "I am only hinting to you: the one who tears your cloak is destined to take your kingdom." When David entered the cave and tore Saul's cloak, he immediately recognized what Samuel had told him. He began to say, "Behold, I know that you will surely be king" (1 Samuel 24:20). You will be king in this world and in the world to come.