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Public-domain commentary
Matthew Henry
From his Commentary on the Whole Bible. Henry comments on passages, not single verses — this entry covers Numbers 18:20–32. His four-level outline is real structure in the source text, so it is rendered as structure.
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.
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Summary
Numbers 18:26 presents a specific divine directive to the Levites, mandating them to offer a "heave offering" to the LORD from the tithes they received from the other tribes of Israel. This offering, precisely "a tenth part of the tithe," established a unique system of reciprocal giving, underscoring God's ultimate ownership of all resources, emphasizing the pervasive nature of holiness required of those in His service, and ensuring the sustained provision for the Aaronic priesthood.
Context
Literary Context
Numbers 18:26 is intricately woven into a larger section (Numbers 18:1-32) that meticulously delineates the sacred duties, exclusive privileges, and divine provisions for both the Aaronic priests and the Levites. The chapter commences by establishing the distinct, non-overlapping roles of the priests in the sanctuary and the Levites as their assistants, with severe warnings against any unauthorized encroachment upon these divinely appointed functions. Following this, God outlines the precise means of sustenance for these consecrated servants. Verses 21-24 explicitly state that the Levites are to receive the tithes of the Israelites as their inheritance, a crucial provision since they were not allocated a territorial inheritance in the Promised Land. Numbers 18:26 then immediately introduces a reciprocal obligation: the Levites, in turn, must present a portion of their received tithe to the Aaronic priests. This verse serves as a pivotal element, completing the sophisticated system of support and accountability within the tabernacle service and demonstrating that divine provision invariably entails an expectation of faithful stewardship and a profound acknowledgment of God's ultimate sovereignty.
Historical & Cultural Context
The instructions detailed in Numbers 18 were delivered during the Israelites' arduous journey through the wilderness, a period marked by significant challenges to divine authority, notably the rebellion of Korah, Dathan, and Abiram (Numbers 16). This turbulent backdrop underscores the critical need for clearly defined roles, responsibilities, and provisions to prevent future insurrections and maintain the sanctity and order of worship. Unlike the other eleven tribes, the Levites were consecrated entirely to sacred service, meaning they would not engage in agricultural or economic pursuits upon settling in Canaan. Consequently, their sustenance was wholly dependent on the offerings and tithes of the other tribes. While the practice of tithing (giving a tenth) was present in various ancient Near Eastern cultures as a form of tribute or taxation, Israel's tithing system was distinct in its theological foundation. It was a direct divine command from Yahweh, signifying His absolute ownership of the land and its produce, and was specifically designed to support the worship infrastructure and its dedicated personnel. The "heave offering" (תרומה, terumah) was a common type of sacred contribution, symbolizing a portion "lifted up" or "set apart" from the common for holy use, often designated for the priests.
Key Themes
Numbers 18:26 significantly contributes to several profound themes woven throughout the book of Numbers and the broader Pentateuch. Primarily, it powerfully reinforces the theme of Divine Provision and Stewardship. God meticulously provides for His servants, ensuring the Levites, who were without a territorial inheritance, were fully sustained through the nation's tithes. Yet, this divine provision was inextricably linked with the responsibility of stewardship, as the Levites were, in turn, required to acknowledge God's ultimate ownership by offering a portion of what they received. Secondly, the verse highlights Holiness and Accountability in Service. The mandate for the Levites, already set apart for sacred duties, to give a "tithe of the tithe" underscored the pervasive nature of holiness and the principle that no one, regardless of their sacred role, was exempt from acknowledging God's sovereignty through tangible acts of giving. This act of giving also served as a vital means of supporting the higher priestly order, reinforcing the divinely established hierarchy within the tabernacle. This intricate system vividly illustrates God's desire for order, purity, and faithful obedience from all His people, especially those serving Him directly, a principle echoed in the broader instructions for holy living found in the book of Leviticus and Deuteronomy's exhortations.
Exposition and Analysis
Key Word Analysis
This term, derived from the root meaning "ten," refers to a tenth part, specifically a portion of one's produce or income set aside as an offering to God. In the context of Numbers 18, it denotes the tenth of all agricultural produce and livestock that the children of Israel were commanded to give to the Levites for their support, as their "inheritance" in lieu of land. The unique aspect of Numbers 18:26 is that it mandates a tithe from these tithes, creating a "tithe of the tithe."
Derived from the verb "to be high" or "to lift up," a terumah was a sacred contribution or offering that was "lifted up" or "separated" from the common for a holy purpose. This act of lifting symbolized its dedication to God. In this specific context, the terumah from the Levites' tithe was designated for the Aaronic priests, particularly for the High Priest and his family, to sustain them in their most sacred duties, as further detailed in Numbers 18:28.
This is the sacred, self-existent, and eternal name of God, often rendered as "Jehovah" or "Yahweh." It signifies God's covenant faithfulness and His absolute sovereignty. In Numbers 18:26, the phrase "for the LORD" emphasizes that the heave offering, though physically received by the priests, was ultimately directed towards God Himself, signifying an act of worship and acknowledgment of His supreme authority and ownership over all things.
Verse Breakdown
"Thus speak unto the Levites, and say unto them"
This opening phrase functions as a direct divine command, signaling the authoritative and non-negotiable nature of the instruction that follows. It underscores that this is not a human suggestion or a mere administrative guideline, but a specific, solemn mandate from the LORD to Moses, intended for the entire tribe of Levi.
"When ye take of the children of Israel the tithes which I have given you from them for your inheritance"
This clause precisely identifies the source of the Levites' income—the tithes collected from the other tribes of Israel. Crucially, it emphasizes that these tithes are not merely a human arrangement or a tribal tax, but a direct divine provision ("which I have given you"). Furthermore, these tithes serve as their "inheritance" in place of land, as explicitly stated in Numbers 18:20. This highlights God's role as the ultimate provider and the Levites' unique, consecrated status within the covenant community.
"then ye shall offer up an heave offering of it for the LORD"
This is the core command of the verse. Upon receiving their designated tithes, the Levites are not to consume it all for themselves but are obligated to set apart a specific portion as a "heave offering." This offering is explicitly directed "for the LORD," signifying its sacred purpose and ultimate dedication to God, even though it was physically presented to the priests. It powerfully demonstrates that even those who are direct recipients of God's provision are called to give back to Him in an act of worship and acknowledgment.
"[even] a tenth [part] of the tithe"
This final phrase specifies the exact amount of the heave offering required from the Levites. It is not just any portion, but precisely "a tenth part of the tithe" they received. This "tithe of the tithe" underscores the principle of giving from what has been received and reinforces the meticulousness of God's requirements for holiness and stewardship, extending the principle of tithing even to those who are sustained by it. It created a multi-layered system of divine provision and reciprocal giving.
Literary Devices
The text of Numbers 18:26 employs several significant literary devices to convey its profound message. The most prominent is Repetition, particularly of the word "tithe" (Hebrew, maʻăsêr). The phrase "tithes which I have given you from them... a tenth part of the tithe" emphasizes the multi-layered nature of this sacred income and the reciprocal giving required. This repetition serves to underscore the divine origin and sacred purpose of these funds, reinforcing their unique status. Furthermore, there is a strong element of Emphasis on God's ultimate ownership and the holiness required of His servants. By demanding a "tithe of the tithe," God is not merely establishing a financial system but reinforcing that all resources, even those designated for sacred service, ultimately belong to Him and must be handled with reverence and a spirit of giving. The verse also utilizes a Divine Speech Formula ("Thus speak unto the Levites, and say unto them"), which is a common and authoritative stylistic feature throughout the Pentateuch. This formula immediately signals that the following words are a direct, authoritative command from God Himself, lending immense weight and solemnity to the instruction and ensuring its unquestionable obedience.
Theological and Thematic Connections
Numbers 18:26 profoundly illustrates the theological principle that God is the ultimate owner of all things, and humanity is merely His steward. Even those set apart for full-time ministry, like the Levites, were not exempt from acknowledging God's sovereignty through tangible acts of giving. The "tithe of the tithe" was a powerful demonstration that no one is outside the economy of God's grace and command; every blessing received carries with it the responsibility to honor the Giver. This system ensured that the entire Israelite community, from the common farmer to the highest priest, participated in a cycle of giving that affirmed God's provision and their dependence on Him. It also highlighted the interconnectedness of the various roles within the covenant community, with each part contributing to the sustenance and spiritual well-being of the whole. The Levites' offering to the priests was not just a financial transaction but an act of worship and obedience, sanctifying their own portion and affirming the divine order.
Reflection and Application
Numbers 18:26 offers timeless principles for believers today, particularly concerning stewardship, generosity, and accountability in ministry. While the specific Levitical tithing system belongs to the Old Covenant, the underlying truth remains: all we possess originates from God, and a portion is to be returned to Him as an act of worship and acknowledgment of His sovereignty. This verse challenges us to consider our own resources—whether financial, time, or talent—not as our own to do with as we please, but as gifts entrusted to us by God for His purposes. It reminds us that giving is not merely an obligation but a profound privilege, an expression of gratitude and trust in the One who provides abundantly. For those who serve in ministry or leadership, the "tithe of the tithe" principle serves as a powerful reminder of accountability. Just as the Levites, though recipients of the nation's tithes, were still required to give, so too are spiritual leaders called to model faithful stewardship and generosity, demonstrating that no one is above the principles of godly giving. This fosters integrity, builds trust within the community, and ensures that the focus remains on God's glory, not personal gain or entitlement.
Questions for Reflection
FAQ
Why did the Levites, who were already supported by tithes, have to give a "tithe of the tithe"?
The requirement for the Levites to give a "tithe of the tithe" (a tenth of the tithes they received) served multiple crucial purposes within God's covenant economy. Firstly, it powerfully underscored God's ultimate ownership of all resources. Even the tithes designated for the Levites' support were not entirely "theirs" in an absolute sense; a portion was still consecrated back to the LORD. Secondly, it emphasized the pervasive nature of holiness and accountability within God's covenant community. No one, not even those set apart for sacred service, was exempt from acknowledging God's sovereignty through an act of giving. It was a demonstration that their very sustenance came from God and was to be handled with reverence. Thirdly, this "heave offering" from the Levites was specifically designated for the Aaronic priests (as noted in Numbers 18:28), particularly the High Priest, ensuring their provision. This completed a comprehensive system of support for the entire priestly and Levitical structure, maintaining order and function in the tabernacle service.
Is the command to give a "tithe of the tithe" still relevant for Christians today?
While the specific command in Numbers 18:26 is part of the Old Covenant Mosaic Law given to ancient Israel, the underlying principles it embodies remain profoundly relevant for Christians. We are no longer under the Levitical tithing system, as the priesthood has changed (see Hebrews 7:11-19), but the New Testament teaches generous and cheerful giving as a response to God's grace (e.g., 2 Corinthians 9:7). The principles that apply are: God's ultimate ownership of all resources, the call to faithful stewardship for all believers, the importance of supporting those who minister the Gospel (as seen in 1 Corinthians 9:14), and the accountability of leaders to model godly living, including generosity. The "tithe of the tithe" reminds us that even those who receive support for ministry are called to be givers, acknowledging that all blessings flow from God.
Christ-Centered Fulfillment
The intricate system of Levitical tithes and offerings, including the "tithe of the tithe" in Numbers 18:26, finds its ultimate fulfillment and transformation in Jesus Christ. The Old Covenant priesthood, with its detailed provisions and sacrificial system, pointed forward to Christ, our great High Priest, who offered Himself as the perfect and final sacrifice for sins (as powerfully articulated in Hebrews 7:27 and Hebrews 9:12). Under the New Covenant, the need for a separate Levitical class to mediate and receive specific tithes for their sustenance is superseded by Christ's singular priesthood and the spiritual priesthood of all believers (as declared in 1 Peter 2:9). While the specific legal requirement of the "tithe of the tithe" is no longer binding, the underlying principles of God's ownership, faithful stewardship, and supporting those who minister the Gospel endure. Believers are now called to live lives of radical generosity, not out of legal obligation, but in joyful response to the immeasurable grace and provision found in Christ (see 2 Corinthians 8:9). Our giving, whether of time, talent, or treasure, becomes a spiritual act of worship, an offering of ourselves in light of Christ's perfect offering, demonstrating our trust in His ongoing provision for us and for His kingdom work (as encouraged in Philippians 4:18-19). Thus, Numbers 18:26, through its emphasis on divine provision and reciprocal giving, ultimately directs our gaze to the One who provides all things and to whom all honor and resources are due.