Numbers 18:27

KJV

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.

KJV (with Strong's)

And this your heave offering {H8641} shall be reckoned {H2803} unto you, as though it were the corn {H1715} of the threshingfloor {H1637}, and as the fulness {H4395} of the winepress {H3342}.

Complete Jewish Bible

The gift you set aside will be accounted to you as if it were grain from the thresh-ing-floor and grape juice from the wine vat.

Berean Standard Bible

Your offering will be reckoned to you as grain from the threshing floor or juice from the winepress.

American Standard Version

And your heave-offering shall be reckoned unto you, as though it were the grain of the threshing-floor, and as the fulness of the winepress.

Commentary

### SUMMARY
Numbers 18:27 reveals a profound principle within God's meticulously ordered system for the Levites and priests: the tithe that the Levites were commanded to give from the tithes they received from the other Israelites was to be regarded by God with the same full value and acceptance as the primary agricultural offerings of grain from the threshingfloor or wine from the winepress. This verse underscores God's equitable valuation of faithful obedience and genuine stewardship, emphasizing that the heart and intent behind an offering are paramount, regardless of its source or initial quantity.

### CONTEXT
* **Literary Context:** Numbers 18 is a pivotal chapter detailing the distinct roles, responsibilities, and provisions for the priests (descendants of Aaron) and the Levites. Following the rebellion of Korah, Dathan, and Abiram, which challenged the Aaronic priesthood, God re-establishes and clarifies the sacred duties and the unique system of support for the priestly and Levitical tribes. The chapter outlines that the Levites were to have no territorial inheritance in Canaan, as the Lord Himself was their portion ([Numbers 18:20](/numbers/18-20 "Numbers 18:20 - The Lord is the Priests' and Levites' Inheritance")). Instead, they were to be sustained by the tithes from the other Israelite tribes' produce ([Numbers 18:21-24](/numbers/18-21-24 "Numbers 18:21-24 - Levites to Receive Tithes")). Numbers 18:26 then introduces the specific command for the Levites to give a "heave offering" – a tenth of the tithes they received – to the priests. Verse 27, therefore, serves as God's divine affirmation of the acceptance and spiritual equivalence of this secondary offering, ensuring the Levites understood its full validity in His eyes.
* **Historical & Cultural Context:** Ancient Israel was an agrarian society, where the primary sources of wealth were agricultural produce like grain, wine, and oil, along with livestock. The "threshingfloor" and "winepress" were central to their economic life, representing the culmination of their labor and the abundance of their harvest. The practice of tithing (giving a tenth) was not unique to Israel, with similar customs found in other Ancient Near Eastern cultures. However, in Israel, tithing was intrinsically linked to their covenant relationship with Yahweh, symbolizing His ownership of all things and their recognition of His provision. The Levites' unique status, without land inheritance, made their sustenance entirely dependent on this divinely ordained system of tithes and offerings. This context highlights the practical necessity of the system for maintaining the religious infrastructure and the symbolic significance of the Levites' reciprocal giving within that framework.
* **Key Themes:**
* **Divine Provision and Reciprocity:** God meticulously provides for His chosen servants, ensuring the Levites and priests are sustained for their sacred duties. However, this provision is not a one-way street. The verse emphasizes that even those who receive God's provision are called to give back, demonstrating their own faith, obedience, and participation in the divine economy. This principle resonates with the New Testament teaching that those who preach the gospel should live from the gospel, as seen in [1 Corinthians 9:14](/1_corinthians/9-14 "1 Corinthians 9:14 - Support for Gospel Workers").
* **Equality of Offerings (Divine Valuation):** The core message of this verse is that the Levites' "heave offering" (their tithe of the tithe) was considered by God to be just as valid and valuable as the primary agricultural offerings from the threshingfloor (grain) or the winepress (wine) given by the other Israelites. It signifies that God values the obedience and heart behind the gift, not just its source or initial quantity. This echoes the principle of the [widow's mite](/luke/21-1-4 "Luke 21:1-4 - The Widow's Offering") in the New Testament.
* **Faithfulness in Stewardship:** The Levites, as stewards of the tithes they received, were also held accountable to steward a portion back to God. This highlights the universal call to faithfulness in handling all that God entrusts to us, reinforcing the idea that all of life is stewardship, as taught in passages like [Luke 16:10](/luke/16-10 "Luke 16:10 - Faithfulness in Little Things").

### EXPOSITION AND ANALYSIS
#### Key Word Analysis
* **Heave offering (Hebrew, _terumah'_):** From the root `רום` (rum), meaning "to be high, exalted, lifted up." A `terumah` was a portion of an offering, produce, or spoils that was "lifted up" or "set apart" for God, often designated for the priests or Levites. While it could involve a physical lifting gesture, its primary meaning was dedication and separation for sacred use. In Numbers 18:27, it specifically refers to the Levites' tithe of the tithe, which was to be given to the priests.
* **Reckoned (Hebrew, _ḥāšaḇ'_):** Meaning "to think, account, compute, devise, impute, consider." In this context, it signifies that God would formally credit or account for the Levites' offering with the same full value and acceptance as if it were a direct firstfruits offering from their own land. It implies divine validation, approval, and an equitable assessment, assuring the Levites that their obedience in giving this portion was fully recognized and honored by God.
* **Threshingfloor (Hebrew, _gōren'_):** The designated area where harvested grain was threshed (beaten or trampled) to separate the edible kernels from the inedible stalks and chaff. It represents the primary and most fundamental agricultural produce, symbolizing the direct yield from the land and the basic sustenance of life in an agrarian society.
* **Winepress (Hebrew, _yeqeḇ'_):** A two-tiered vat or trough, typically carved into rock, where grapes were trodden to extract juice for wine. The "fulness of the winepress" refers to the abundant yield of grapes, signifying a bountiful harvest of another major agricultural product. Together with the threshingfloor, it encapsulates the entirety of Israel's agricultural bounty and the most significant sources of their wealth and sustenance.

#### Verse Breakdown
* **"And [this] your heave offering":** This phrase directly addresses the Levites, referring to the specific tithe they were commanded to give from the tithes they themselves received from the other tribes of Israel. This highlights the principle of reciprocal giving: even those who are recipients of God's provision are called to participate in the act of giving back to Him, acknowledging His ultimate ownership and sovereignty.
* **"shall be reckoned unto you":** This is a powerful declaration of divine accounting and acceptance. God Himself promises to credit this offering to the Levites, treating it with the same weight, significance, and spiritual value as if it were a direct offering of firstfruits from their own land. It emphasizes God's valuation of their obedience and faithfulness, assuring them that their contribution, though indirect, is fully honored.
* **"as though [it were] the corn of the threshingfloor, and as the fulness of the winepress":** This simile is the interpretive key to the verse. Since the Levites had no land inheritance, they could not offer grain from a threshingfloor or wine from a winepress. By equating their "tithe of the tithe" to these foundational agricultural offerings, God communicates that the spiritual value and acceptance of their gift are identical to the most direct and abundant offerings from the land. It underscores that God values the heart, obedience, and faithfulness behind the gift more than its physical origin or initial quantity.

#### Literary Devices
The most prominent literary device in Numbers 18:27 is **Simile**. The Levites' "heave offering" is explicitly compared to "the corn of the threshingfloor, and as the fulness of the winepress" using the comparative conjunction "as though" or "as." This simile serves to equate the spiritual value and divine acceptance of the Levites' secondary offering (a tithe of a tithe) with the primary and most substantial agricultural offerings from the land. It rhetorically elevates the Levites' contribution, ensuring they understood that their act of obedience, despite their unique circumstances (no land), was just as significant and pleasing to God as the direct produce of the other tribes. This device effectively conveys God's equitable assessment of faithful giving, emphasizing that the heart of the giver and the act of obedience are paramount.

### THEOLOGICAL AND THEMATIC CONNECTIONS
Numbers 18:27 offers a profound theological insight into God's character and His relationship with His people. It demonstrates that God's valuation of an offering is rooted not in its material origin or size, but in the obedience, faithfulness, and heart of the giver. This principle transcends the specific context of the Levitical tithe, revealing a universal truth about acceptable worship and stewardship. God meticulously designs systems of provision, yet within those systems, He calls all to participate in giving back, thereby acknowledging His ultimate sovereignty and demonstrating their trust. The verse underscores that genuine acts of worshipful giving, even from what one has received, are fully acceptable and honored by God, emphasizing the reciprocal nature of divine provision and human responsibility within God's economy.

* [Malachi 3:10](/malachi/3-10 "Malachi 3:10 - Bringing the Whole Tithe")
* [Luke 21:1-4](/luke/21-1-4 "Luke 21:1-4 - The Widow's Offering")
* [2 Corinthians 9:7](/2_corinthians/9-7 "2 Corinthians 9:7 - Cheerful Giving")

### REFLECTION AND APPLICATION
Numbers 18:27 provides enduring lessons for believers today, challenging us to re-evaluate our understanding of giving and stewardship. It powerfully illustrates that God's primary concern is not the magnitude of our contributions, but the faithfulness and sincerity with which we offer them. Just as the Levites, who were recipients of God's provision through the tithes, were still called to give a portion back, so too are we, as recipients of God's immeasurable grace and blessings, called to participate in His work through our giving. This verse encourages us to give cheerfully and faithfully from whatever God has entrusted to us—be it finances, time, talents, or even influence—knowing that He values our genuine commitment and obedient heart above all else. It reminds us that every act of faithful stewardship, no matter how seemingly small or indirectly sourced, is seen, honored, and "reckoned" by God as if it were the most abundant firstfruits, contributing to His kingdom purposes.

#### Questions for Reflection
* **How does the principle that God values the heart and obedience behind the gift, rather than its source or size, impact your approach to giving and serving?**
* **In what areas of your life are you a recipient of God's provision, and how might you be called to "tithe of the tithe" from those blessings (e.g., giving from your time, skills, or influence)?**
* **What does this verse teach you about God's meticulous care for His ministers and His expectation of reciprocal faithfulness from all His people?**

### FAQ
**Why did the Levites have to give a tithe of the tithes they received?**

Answer: The Levites were uniquely set apart for full-time service to God in the tabernacle and later the temple. Unlike the other Israelite tribes, they did not receive a territorial inheritance in the land of Canaan; instead, God declared Himself their inheritance ([Numbers 18:20](/numbers/18-20 "Numbers 18:20 - The Lord is the Priests' and Levites' Inheritance")). To sustain them, God commanded the other Israelite tribes to give a tenth of their produce to the Levites ([Numbers 18:21-24](/numbers/18-21-24 "Numbers 18:21-24 - Levites to Receive Tithes")). In turn, the Levites were required to offer a tenth of what *they* received (a "tithe of the tithe") as a "heave offering" to the priests (the descendants of Aaron) for their support ([Numbers 18:26](/numbers/18-26 "Numbers 18:26 - The Levites' Tithe to the Priests")). This system reinforced the idea that all provision ultimately comes from God, and even those who serve Him full-time are called to acknowledge His sovereignty through giving. It also ensured the financial support of the priests, who had even more direct and specific duties within the sanctuary.

**Does this verse mean that God values all offerings equally, regardless of their size?**

Answer: Numbers 18:27 emphasizes that God values the *faithfulness and obedience* behind an offering, equating the Levites' "tithe of the tithe" (which was a secondary offering from received income) to the primary agricultural offerings of the "corn of the threshingfloor" and "fulness of the winepress." This principle is beautifully illustrated in the New Testament with the story of the [widow's mite](/luke/21-1-4 "Luke 21:1-4 - The Widow's Offering"), where Jesus praised a poor widow who gave two small copper coins, stating she had given more than all the rich who gave out of their abundance. While God certainly uses large gifts, this verse highlights that His primary concern is the heart, sincerity, and obedience of the giver, not just the monetary value or the source of the gift.

**How does the concept of "heave offering" relate to modern giving?**

Answer: The "heave offering" (terumah) was a portion "lifted up" or "set apart" for God, signifying its dedication and sacred purpose. In modern giving, while the specific ritual of a "heave offering" is not practiced, the underlying principle remains: our giving should be an act of worship, a conscious setting apart of a portion of our resources to God. It should be given with a heart of gratitude and obedience, recognizing that all we have ultimately belongs to Him. Just as the Levites' offering was "reckoned" by God, our faithful and cheerful giving today is seen and honored by Him, contributing to His work and demonstrating our trust in His provision (see [2 Corinthians 9:7](/2_corinthians/9-7 "2 Corinthians 9:7 - Cheerful Giving")).

### CHRIST-CENTERED FULFILLMENT
Numbers 18:27, with its emphasis on accepted offerings and faithful stewardship, finds its ultimate and glorious fulfillment in Jesus Christ. The Old Testament system of tithes and offerings, including the "heave offering" from the Levites, served as a shadow pointing to the perfect and singular offering of the Lamb of God. Jesus Christ is the true "heave offering," not merely a portion set apart, but the entirety of Himself "lifted up" on the cross, a complete and final sacrifice for sin ([Hebrews 9:11-14](/hebrews/9-11-14 "Hebrews 9:11-14 - Christ's Superior Sacrifice")). His perfect obedience and sinless life, culminating in His death and resurrection, are perfectly "reckoned" by God on our behalf, providing the righteousness we could never achieve. Just as the Levites' offering, though indirect, was deemed equivalent to the firstfruits, so too is the believer's offering of faith and obedience, made possible *through* Christ, fully accepted by God. We, like the Levites, are recipients of an inheritance far greater than land—an eternal inheritance in Christ Himself ([Ephesians 1:11](/ephesians/1-11 "Ephesians 1:11 - Our Inheritance in Christ")). Our giving, whether of resources, time, or talent, becomes a spiritual act of worship, a "living sacrifice" ([Romans 12:1](/romans/12-1 "Romans 12:1 - Living Sacrifice")), made acceptable not by its inherent value, but by its connection to Christ's perfect offering. Through Him, our faithful stewardship is not merely "reckoned" as corn from the threshingfloor, but as a fragrant aroma, pleasing to God ([Philippians 4:18](/philippians/4-18 "Philippians 4:18 - A Fragrant Offering")). He is the ultimate fulfillment of divine provision and the model of perfect obedience, enabling us to offer back to God from the abundance of His grace.

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

Numbers 18:30

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.

Hosea 9:1

¶ Rejoice not, O Israel, for joy, as [other] people: for thou hast gone a whoring from thy God, thou hast loved a reward upon every cornfloor.

Hosea 9:2

The floor and the winepress shall not feed them, and the new wine shall fail in her.

Deuteronomy 15:14

Thou shalt furnish him liberally out of thy flock, and out of thy floor, and out of thy winepress: [of that] wherewith the LORD thy God hath blessed thee thou shalt give unto him.

Numbers 15:20

Ye shall offer up a cake of the first of your dough [for] an heave offering: as [ye do] the heave offering of the threshingfloor, so shall ye heave it.

2 Kings 6:27

And he said, If the LORD do not help thee, whence shall I help thee? out of the barnfloor, or out of the winepress?

Leviticus 6:19

And the LORD spake unto Moses, saying,