Numbers 18:28

The Levites received a tithe (one-tenth) of the goods of the Israelites (18:24). However, they were not allowed to keep all of it. They also had to give a tithe of that tithe, which means one-tenth of the one-tenth. They gave this portion to the priests as their own harvest offering (18:27).

The instructions here came from the need shown in chapter 17 for clear boundaries between the people, priests, and Levites. The Levites had special privileges and important responsibilities. One key part of their job was to protect the Tent of Meeting from unauthorized entry (chapter 16).

the Levites . . . offer . . . a tenth of the tithe--Out of their own they were to pay tithes to the priests equally as the people gave to them. The best of their tithes was to be assigned to the priests, and afterwards they enjoyed the same liberty to make use of the remainder that other Israelites had of the produce of their threshing-floors and wine-presses.

Here is a further account of the provision that was made both for the Levites and for the priests, out of the country.
I. They must have no inheritance in the land; only cities to dwell in were afterwards allowed them, but no ground to occupy: Thou shalt not have any part among them, Num 18:20. It is repeated again Num 18:23, and again Num 18:24, Among the children of Israel they shall have no inheritance, either by purchase or descent. God would have them comfortably provided for, but would not have their families over-rich, lest they should think themselves above that work which their wages supposed and obliged them constantly to attend upon. As Israel was a peculiar people, and not to be numbered among the nations, so Levi was a peculiar tribe, and not to be settled as the rest of the tribes, but in all respects distinguished from them. A good reason is given why they must have no inheritance in the land, for, says God, I am thy part, and thy inheritance. Note, Those that have God for their inheritance and their portion for ever ought to look with a holy contempt and indifference upon the inheritances of this world, and not covet their portion in it. "The Lord is my portion, therefore will I hope in him, and not depend upon any thing I have on this earth," Lam 3:24. The Levites shall have no inheritance, and yet they shall live very comfortably and plentifully - to teach us that Providence has various ways of supporting those that live in a dependence upon it; the fowls reap not, and yet are fed, the lilies spin not, and yet are clothed, the Levites have no inheritance in Israel, and yet live better than any other tribe. The repetition of that caution, that no Israelite should approach the tabernacle, comes in suitable, though somewhat abruptly, Num 18:22. It seems set in opposition to that order concerning the priests and Levites that they should have no inheritance in Israel, to show how God dispenses his favours variously. The Levites have the honour of attending the tabernacle, which is denied the Israelites; but then the Israelites have the honour of inheritances in Canaan, which is denied the Levites; thus each is kept from either envying or despising the other, and both have reason to rejoice in their lot. The Israelites must not come nigh the tabernacle, but then the Levites must have no inheritance in the land; if ministers expect that people should keep in their sphere, and not intermeddle with sacred offices, let them keep in theirs, and not entangle themselves in secular affairs.
II. But they must both have tithes of the land. Besides the first-fruits which were appropriated to the priests, which, the Jews say, were to be a fiftieth part, or at least a sixtieth, the tithe also was appropriated. 1. The Levites had the tithes of the people's increase (Num 18:21): I have given (whose the whole is) all the tenths in Israel, of all the productions of the land, to the children of Levi, to be divided among them in just proportions, for their service which they serve. The Levites were the smallest tribe of the twelve, and yet, besides all other advantages, they had a tenth part of the yearly profits, without the trouble and expense of ploughing and sowing; such care did God take of those that were devoted to his service; not only that they might be well maintained, but that they might be honoured with a national acknowledgment of the good services they did to the public, and owned as God's agents and receivers; for that which was a heave-offering, or an offering lifted heavenward unto the Lord, was by him consigned to the Levites. 2. The priests had the tenths of the Levites' tithes settled upon them. The order for this Moses is directed to give to the Levites, whom God would have to pay it with cheerfulness, rather than the priests to demand it with authority: Speak to the Levites that it be offered by them, rather than levied upon them. Now observe, (1.) The Levites were to give God his dues out of their tithes, as well as the Israelites out of their increase. They were God's tenants, and rent was expected from them, nor were they exempted by their office. Thus now, ministers must be charitable out of what they receive; and the more freely they have received the more freely they must give, and be examples of liberality. You shall offer a heave-offering to the Lord, Num 18:26. Those that are employed to assist the devotions of others must be sure to pay their own, as a heave-offering to the Lord. Prayers and praises lifted up to God, or rather the heart lifted up in them, are now our heave-offerings. This (says God) shall be reckoned to you as though it were the corn of the threshing-floor; that is, though it was not the fruit of their ground, nor of their own labour, as the tithes of other Israelites were, yet being of such as they had it should be accepted, to the sanctifying of all the rest. (2.) This was to be given to Aaron the priest (Num 18:28), and to his successors the high priests, to be divided and disposed of in such proportions as they should think fit among the inferior priests. Most of the profits of the priests' office, which were appointed in the former part of the chapter, arising from the sacrifices, those priests had the benefit of who constantly attended at the altar; but, forasmuch as there were many priests employed in the country to teach and rule, those tithes taken by the Levites, it is probable, were directed by the high priest for their maintenance. It is the probable conjecture of the learned bishop Patrick that the tenth of this last tenth was reserved for the high priest himself, to support his state and dignity; for otherwise we read not of any peculiar provision made for him. (3.) When the Levites had thus paid the tenth of their income, as a heave-offering to the Lord, they had themselves the comfortable enjoyment of the other nine parts (Num 18:30): "When you have thus heaved the best from it (for still God's part must be the best) then you shall eat the rest, not as a holy thing, but with the same freedom that the other Israelites eat their part with, in every place, you and your households," Num 18:31. See here what is the way to have the comfort of all our worldly possessions so as to bear no sin by reason of them, as it follows, Num 18:32. [1.] We must be sure that what we have be got honestly and in the service of God. It is your reward for your service; that meat is the best eating that is first earned; but, if any will not work, neither shall he eat, Th2 3:10. And that seems to be spoken of as having a particular comfort and satisfaction in it which is the reward of faithful service done in the tabernacle of the congregation. [2.] We must be sure that God has his dues out of it. Then we have the comfort of our substance when we have honoured the Lord with it. The you shall bear no sin by reason of it, when you have heaved the best from it. This intimates that we must never feed ourselves without fear, lest our table become a snare, and we bear sin by reason of it; and that therefore we are concerned to give alms of such things as we have, that all may be clean and comfortable to us.

Numbers 18:25-32

25. And the LORD spake unto Moses, saying,

25. Loquutus est Jehova ad Mosen, dicendo:

26. Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the LORD, even a tenth part of the tithe.

26. Praeterea ad Levitas loqueris: et dices eis, Quum acceperitis a filiis Israel decimas quas vobis ab illis dedi in haereditatem vestram, tunc offeretis ex illis oblationem Jehovae decimas ex decimis.

27. And this your heave offering shall be reckoned unto you, as though it were the corn of the threshingfloor, and as the fulness of the winepress.

27. Et reputabitur vobis oblatio vestra, ut frumentum ex area, et ut plenitudo e torculari.

28. Thus ye also shall offer an heave offering unto the LORD of all your tithes, which ye receive of the children of Israel; and ye shall give thereof the LORD'S heave offering to Aaron the priest.

28. Sic offeretis vos quoque oblationem Jehovae ex onmibus decimis vestris quas acceperitis a filiis Israel, et dabitis ex illis oblationem Jehovae Aharon sacerdoti.

29. Out of all your gifts ye shall offer every heave offering of the LORD, of all the best thereof, even the hallowed part thereof out of it.

29. Ex omnibus oblationibus vestris offeretis omnem oblationem Jehovae, ex omni pinguedine ejus, sanctificationem ipsius ex eo.

30. Therefore thou shalt say unto them, When ye have heaved the best thereof from it, then it shall be counted unto the Levites as the increase of the threshingfloor, and as the increase of the winepress.

30. Ac dices illis, Quum attuleritis pinguedinem eius ex co, reputabitur Levitis ut fructus arere, et ut fructus torcularis.

31. And ye shall eat it in every place, ye and your households: for it is your reward for your service in the tabernacle of the congregation.

31. Comedetis autem illud ill omni loco vos et domus vestra: quia merces est vobis pro ministerio vestro in tabernaculo conventionis.

32. And ye shall bear no sin by reason of it, when ye have heaved from it the best of it: neither shall ye pollute the holy things of the children of Israel, lest ye die.

32. Et non portabitis super eo peccatum, quum vos obtuleritis pinguedinem ejus ex eo: et sanctiticationes filiorum Israel non polluetis, ne moriamini.

25. And the Lord spake unto Moses. This is another kind of tithe, i.e., a hundredth part of the whole produce, which the Levites paid to the priests. Some reckon a third kind; but I have given my reasons why I do not agree with this opinion. Assuredly it is not probable that in the same year double tithes were exacted and paid. Let this twofold division, therefore, be enough for us. A larger portion was given to the priests, not only as an honorable distinction, but. because greater holiness and integrity in expending them was expected from them; and also that they might meet many peculiar burdens. Lest then the Levites should be too sordid and niggardly, God declares that their theft would be no less wicked if they dealt dishonestly towards the priests, than as if the people should withhold any part of their own just share; for this is the object of the words, that the tithe of the tithes, which they are commanded to pay, should be as if they paid it from the threshing-floor and the wine-press, (ver. 27;) as though it were said that they were no more exempted from the second tithes, than the people from the first. The precept is then still further extended, viz., that they should offer a part of all the offerings. Thirdly, sincere liberality is inculcated upon them, that they should not lay aside as the priests' portion anything that was lean or out of condition, or in any respect of inferior quality, but that they should rather offer whatever was most choice; for this is what is meant by the word chlv, cheleb, [224] which some translate adeps; the word pinguedo seemed more suitable, in which, however, there is a metaphor contained.

31. And ye shall eat it. Because the tithes were reckoned to be amongst the sacred oblations, a question might arise, whether it was lawful to eat them anywhere except in the sanctuary. God therefore declares, that when the Levites had separated the deuuterodekatas (the second tithes,) the residue passed into the nature and condition of ordinary meats; inasmuch as they might then eat in any place of the bread made of tithe-corn, like the produce of their own fields. The reason, which is subjoined, seems to be by no means appropriate; via, that it was the reward for the labor which they bestowed on the service of the tabernacle; for hence it was rather to be inferred, that this food was peculiarly destined for the ministers, whilst they were discharging their official duties, and keeping watch in the tabernacle, or killing the victims at the altar. But since by God's command they were scattered over the whole land, and did not cease to be ministers of the tabernacle on account of the distance of their residence, it was justly permitted that, wherever they might be, they should eat of the meat appointed them by God. If it were allowable to take the particle ky, ki, [225] adversatively, the sense would be clearer. In the next verse he confirms the same declaration, i.e., that they should be free from all guilt when they had honestly paid the priests. Yet at the same time they are strictly admonished that they should not commit themselves by any fraud; for God declares that it would amount to sacrilege, if they should have thievishly embezzled any of it, and threatens them with capital punishment; for "to pollute the holy things" of the people, is equivalent to profaning whatever was consecrated in the name of the whole people.

Footnotes:

[224] Ver. 30. A.V. "the best thereof." Margin, "Heb., fat." According to Facciolati, adeps, means liquid fat which does not readily become hard; and pinguedo, simply fat, "an oily substance in animals and other things."

[225] kyfor, or because. -- W. "On pourroit aussi translater, Combien que ce soit votre loyer;" it might also be translated, although this is your reward. -- Fr.

Thus you also shall offer an heave offering unto the Lord,.... As the Israelites did when they paid tithes to them, Numbers 18:24,

of all your tithes which ye receive of the children of Israel; which heave offering was a tenth part of them:

and ye shall give thereof the Lord's heave offering to Aaron the priest; that is, the said tenth part of the tithe was to be given not to Aaron only, as the high priest, as some have thought, and so to his successors in the high priesthood; but to him and his sons, even to all the priests in common, the high priest having his share of it; and Josephus (o) is clear for it, that the tithe of the annual fruits was paid to the Levites, and to the priests. Hecataeus, an Heathen writer, who lived in the times of Alexander the great, says (p), that all the priests of the Jews received the tenth of whatsoever was produced, and ministered things in common, and were 1500 in number.

(o) Antiqu. l. 4. c. 4. sect. 3.((p) Apud Joseph. contr. Apion. l. 1. sect. 22.

And to his children, which were one with him, and were all to have their share herein.

Appropriation of the Tithe. - Num 18:26. When the Levites took (received) from the people the tithe assigned them by Jehovah, they were to lift off from it a heave-offering for Jehovah, a tithe of the tithe for Aaron the priest (i.e., for the priesthood; see at Num 18:20). "Your heave-offering shall be reckoned to you as the corn of the threshing-floor, and the fulness (see Exo 22:28) of the wine-press," i.e., according to Num 18:30, as the revenue of the threshing-floor and wine-press; that is to say, as corn and wine which they had reaped themselves.