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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 18:27 articulates a profound divine principle concerning the Levites' tithe of the tithes they received: God would fully credit and accept this secondary offering with the same spiritual value and significance 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, thereby assuring the Levites of the full validity of their contribution in His eyes.
CONTEXT
Exposition and Analysis
Key Word Analysis
From the root רום (rum), meaning "to be high, exalted, lifted up." A tᵉrûwmâh 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, signifying a dedicated portion of what they had received.
A primitive root meaning "to plait or interpenetrate," figuratively "to think, regard, value, compute, 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, demonstrating His meticulous attention to their faithful acts.
From an unused root meaning "to smooth," referring to a threshing-floor (as made even); by analogy, any open area. This was 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. It serves as a benchmark for the most direct and valued form of offering.
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 over all resources.
"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 in its origin, is fully recognized and honored by Him.
"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, providing the standard by which the Levites' offering is measured. 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, affirming its full spiritual equivalence.
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 conjunctions "as though" and "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 directly from the land. It rhetorically elevates the Levites' contribution, ensuring they understood that their act of obedience, despite their unique circumstances (lacking land inheritance), 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 in His eyes.
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.
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 and demonstrating our trust in His ongoing provision and ultimate ownership.
Questions for Reflection
FAQ
Why did the Levites have to give a tithe of the tithes they received?
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, as stated in Numbers 18:20. To sustain them, God commanded the other Israelite tribes to give a tenth of their produce to the Levites, a system detailed in Numbers 18:21-24. 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, as commanded in Numbers 18:26. 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?
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 Luke 21:1-4, 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 for His purposes, 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?
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, as encouraged in 2 Corinthians 9:7.
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 that perfectly satisfies divine justice, as comprehensively explained in Hebrews 9:11-14. 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 through our own efforts. Just as the Levites' offering, though indirect, was deemed equivalent to the firstfruits from the land, 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, as wonderfully promised in Ephesians 1:11. Our giving, whether of resources, time, or talent, becomes a spiritual act of worship, a "living sacrifice" presented to God, as urged in Romans 12:1, 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, a pleasing sacrifice to God, as described in Philippians 4:18. 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.