Nehemiah 7:38 lists the Levites who returned with the exiles to Jerusalem after the Babylonian captivity. This verse highlights the importance of the Levites in the religious life of the community, as they were responsible for the worship and service in the temple. By mentioning them specifically, the verse underscores the significance of their role in leading the people in spiritual matters and upholding the Law of Moses. It serves as a reminder of God's faithfulness in preserving the priestly lineage despite the challenges faced during exile, ensuring the continuation of worship and sacrifice in Jerusalem.