Numbers 18:26

KJV

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.

KJV (with Strong's)

Thus speak {H1696} unto the Levites {H3881}, and say {H559} unto them, When ye take {H3947} of the children {H1121} of Israel {H3478} the tithes {H4643} which I have given {H5414} you from them for your inheritance {H5159}, then ye shall offer {H7311} up an heave offering {H8641} of it for the LORD {H3068}, even a tenth {H4643} part of the tithe {H4643}.

Complete Jewish Bible

"Tell the L'vi'im, 'When you take from the people of Isra'el the tenth of the produce which I have given you from them as your inheritance, you are to set aside from it a gift for ADONAI, one tenth of the tenth.

Berean Standard Bible

“Speak to the Levites and tell them: ‘When you receive from the Israelites the tithe that I have given you as your inheritance, you must present part of it as an offering to the LORD—a tithe of the tithe.

American Standard Version

Moreover thou shalt speak unto the Levites, and say unto them, When ye take of the children of Israel the tithe which I have given you from them for your inheritance, then ye shall offer up a heave-offering of it for Jehovah, a tithe of the tithe.

Commentary

### SUMMARY
Numbers 18:26 outlines a specific divine command to the Levites, instructing them to present a "heave offering" to the LORD from the tithes they received from the other tribes of Israel. This offering was to be "a tenth part of the tithe," effectively a tithe of their tithe. This unique requirement underscored God's ultimate ownership of all resources, emphasized the holiness required of those dedicated to His service, and established a system of reciprocal giving even among those who were themselves recipients of divine provision, ensuring the financial support of the Aaronic priesthood.

### CONTEXT
* **Literary Context:** Numbers 18:26 is situated within a broader section (Numbers 18:1-32) that meticulously details the responsibilities, privileges, and provisions for the priests (descendants of Aaron) and the Levites. The chapter begins by delineating the distinct roles of the priests in the sanctuary and the Levites in assisting them, emphasizing the severe consequences of encroaching upon priestly duties. Following this, God outlines the specific means by which the priests and Levites are to be sustained. Verses 21-24 establish that the Levites receive the tithes of the Israelites as their inheritance, since they were not allotted a territorial inheritance. Numbers 18:26 then immediately follows, introducing the reciprocal obligation of the Levites to offer a portion of their received tithe to the Aaronic priests, thus completing the intricate system of support and accountability within the tabernacle service. This verse functions as a crucial link, demonstrating that divine provision always comes with an expectation of faithful stewardship and a recognition of God's ultimate sovereignty over all.
* **Historical & Cultural Context:** The instructions in Numbers 18 were given during Israel's wilderness wanderings, shortly after the rebellion of Korah, Dathan, and Abiram, which challenged the divinely ordained authority of Aaron's priesthood and the Levites' role. This context highlights the necessity of clearly defining roles and provisions to prevent future challenges and maintain order in worship. Unlike the other eleven tribes, the Levites were set apart for sacred service, meaning they would not participate in the agricultural or economic life of the land once Israel settled in Canaan. Therefore, their sustenance was entirely dependent on the offerings of the other tribes. The concept of tithing (giving a tenth) was not unique to Israel; similar practices existed in ancient Near Eastern cultures as a form of taxation or religious tribute. However, Israel's tithing system was distinct in its theological grounding—it was a direct command from Yahweh, signifying His ownership of the land and its produce, and it was specifically designed to support the worship infrastructure and its personnel. The "heave offering" (תרומה, _terumah_) was a common type of offering, signifying a portion "lifted up" or "set apart" for sacred use, often for the priests.
* **Key Themes:** Numbers 18:26 contributes significantly to several overarching themes within the book of Numbers and the Pentateuch. Firstly, it powerfully reinforces the theme of **Divine Provision and Stewardship**. God meticulously provides for His servants, ensuring the Levites, who had no land, were fully sustained through the tithes of the nation. Yet, this provision came with the responsibility of stewardship, as the Levites, in turn, were 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 requirement for the Levites, who were already set apart, 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 giving. This act of giving also served as a means of supporting the higher priestly order, reinforcing the divinely established hierarchy within the tabernacle. This intricate system illustrates God's desire for order, purity, and faithful obedience from all His people, especially those serving Him directly, as seen in the broader instructions for holy living found in [Leviticus](/leviticus/1 "Leviticus - Laws of Holiness") and [Deuteronomy](/deuteronomy/1 "Deuteronomy - Moses' Farewell Speeches").

### EXPOSITION AND ANALYSIS
#### Key Word Analysis
* **Tithes (Hebrew, _ma'aser_):** This term 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 Israelites were commanded to give to the Levites for their support, as outlined in [Numbers 18:21](/numbers/18-21 "Numbers 18:21 - Levites Receive Tithes"). The Levites' receipt of these tithes was 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."
* **Heave offering (Hebrew, _terumah_):** Derived from the verb "to lift up" or "to set apart," a _terumah_ was a sacred contribution or offering that was "lifted up" or "separated" from the common for a holy purpose. Unlike a "wave offering" (tenuphah), which involved a horizontal motion, a heave offering was typically presented by lifting it upwards, symbolizing 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 detailed in [Numbers 18:28](/numbers/18-28 "Numbers 18:28 - Levites' Heave Offering for Priests").

#### Verse Breakdown
* **"Thus speak unto the Levites, and say unto them":** This phrase introduces a direct divine command, indicating the authoritative and non-negotiable nature of the instruction. It underscores that this is not a human suggestion but a specific mandate from the LORD to Moses, intended for the Levites.
* **"When ye take of the children of Israel the tithes which I have given you from them for your inheritance":** This clause clarifies the source of the Levites' income—the tithes from the other tribes. Crucially, it emphasizes that these tithes are not merely a human arrangement but a divine provision ("which I have given you") and serve as their "inheritance" in place of land, as stated in [Numbers 18:20](/numbers/18-20 "Numbers 18:20 - The LORD is the Levites' Inheritance"). This highlights God's role as the ultimate provider and the Levites' unique status.
* **"then ye shall offer up an heave offering of it for the LORD":** This is the core command. Upon receiving their tithes, the Levites are not to consume it all but are obligated to set apart a portion as a "heave offering." This offering is directed "for the LORD," signifying its sacred purpose and ultimate dedication to God, even though it physically went to the priests. It demonstrates that even those who receive God's provision are called to give back to Him.
* **"[even] a tenth [part] of the tithe":** This specifies the exact amount of the heave offering. 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.

#### Literary Devices
The text of Numbers 18:26 employs several significant literary devices to convey its message. The most prominent is **Repetition**, particularly of the word "tithe." 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. 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. The verse also utilizes a **Divine Speech Formula** ("Thus speak unto the Levites, and say unto them"), which is common throughout the Pentateuch. This formula immediately signals that the following words are a direct, authoritative command from God, lending immense weight and solemnity to the instruction.

### 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.

* [Genesis 14:20](/genesis/14-20 "Genesis 14:20 - Abraham's Tithe to Melchizedek")
* [Malachi 3:8-10](/malachi/3-8 "Malachi 3:8-10 - Robbing God of Tithes and Offerings")
* [Hebrews 7:4-10](/hebrews/7-4 "Hebrews 7:4-10 - Melchizedek's Superiority and Tithing")

### 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. It reminds us that giving is not merely an obligation but a privilege, an expression of gratitude and trust in the One who provides. 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 and ensures that the focus remains on God's glory, not personal gain.

#### Questions for Reflection
* **How does the concept of a "tithe of the tithe" challenge my understanding of ownership and stewardship of the resources God has entrusted to me?**
* **In what ways can I, as a believer, apply the principle of giving back to God from what I have received, even if I am also a recipient of support or blessings?**
* **For those in ministry or leadership, how does Numbers 18:26 speak to the importance of personal generosity and financial accountability?**

### FAQ
**Why did the Levites, who were already supported by tithes, have to give a "tithe of the tithe"?**

Answer: The requirement for the Levites to give a "tithe of the tithe" (a tenth of the tithes they received) served multiple crucial purposes. 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](/numbers/18-28 "Numbers 18:28 - Levites' Heave Offering for Priests")), 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?**

Answer: While the specific command in [Numbers 18:26](/numbers/18-26 "Numbers 18:26 - Tithe of the Tithe for Levites") 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 (see [Hebrews 7:11-19](/hebrews/7-11 "Hebrews 7:11-19 - Change of Priesthood and Law")), but the New Testament teaches generous and cheerful giving as a response to God's grace (e.g., [2 Corinthians 9:7](/2_corinthians/9-7 "2 Corinthians 9:7 - Cheerful Giving")). 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](/1_corinthians/9-14 "1 Corinthians 9:14 - Support for Gospel Ministers")), 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](/hebrews/7-27 "Hebrews 7:27 - Christ's One Sacrifice") and [Hebrews 9:12](/hebrews/9-12 "Hebrews 9:12 - Christ's Eternal Redemption")). 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](/1_peter/2-9 "1 Peter 2:9 - A Royal Priesthood")). 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](/2_corinthians/8-9 "2 Corinthians 8:9 - Christ's Generosity")). 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](/philippians/4-18 "Philippians 4:18-19 - God Supplies All Your Needs")). 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.

Note: Commentary is generated by AI with a directive for Biblical fidelity. Always rely on the Holy Spirit for discernment. The Scripture text and cross-references are from verified, non-AI sources.

Cross-References

Nehemiah 10:38

And the priest the son of Aaron shall be with the Levites, when the Levites take tithes: and the Levites shall bring up the tithe of the tithes unto the house of our God, to the chambers, into the treasure house.

Numbers 18:21

And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, [even] the service of the tabernacle of the congregation.