The final three chapters of Nehemiah describe events that occurred during his term as governor and his final reforms. Under the leadership of Ezra and Nehemiah, the city of Jerusalem was restored, lost books of the Scriptures were rediscovered, and divine worship resumed. The Israelites seemed to have been cured of idolatry as they rejected the false gods of the people who lived in the land. The Lord accomplished much through these two men.

Nehemiah 12:44–13:31 describe Nehemiah’s second sojourn to Jerusalem, after he returned from Babylon. Many of Nehemiah’s final reforms were the reinstitutions of reforms he had completed during his term as governor of Judah. This shows us that work in the Church is never finished. There will always be sinners who are brought to repentance; there is always need of Confession and Absolution. This is what Luther summarizes on Holy Baptism in the Small Catechism, that our sins daily must be drowned and put to death and a new man rise up to live in God’s presence forever.