Numbers 18:28

KJV

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.

KJV (with Strong's)

Thus ye also shall offer {H7311} an heave offering {H8641} unto the LORD {H3068} of all your tithes {H4643}, which ye receive {H3947} of the children {H1121} of Israel {H3478}; and ye shall give {H5414} thereof the LORD'S {H3068} heave offering {H8641} to Aaron {H175} the priest {H3548}.

Complete Jewish Bible

In this way you will set aside a gift for ADONAI from all your tenths that you receive from the people of Isra'el, and from these tenths you are to give to Aharon the cohen the gift set aside for ADONAI.

Berean Standard Bible

So you are to present an offering to the LORD from all the tithes you receive from the Israelites, and from these you are to give the LORD’s offering to Aaron the priest.

American Standard Version

Thus ye also shall offer a heave-offering unto Jehovah of all your tithes, which ye receive of the children of Israel; and thereof ye shall give Jehovah’s heave-offering to Aaron the priest.

Commentary

### SUMMARY
Numbers 18:28 meticulously outlines a divine command within God's established support system for the Israelite priesthood and Levites. This verse specifically instructs the Levites, who received the primary tithes from the other tribes of Israel as their inheritance, to in turn present a "heave offering"—a tenth of their received tithes—to the LORD. This designated portion was then to be given to Aaron, the High Priest, ensuring that even those set apart for service acknowledged God's ultimate ownership and contributed to the sustenance of the highest priestly office.

### CONTEXT
* **Literary Context:** Numbers 18:28 is situated within a crucial section of the book of Numbers (specifically [Numbers 18](/numbers/18 "Numbers 18 - Duties and Provisions for Priests and Levites")) that delineates the responsibilities and provisions for the priests and Levites. Following the rebellion of Korah, Dathan, and Abiram, which challenged the unique authority of Aaron's priesthood, God re-establishes and clarifies the distinct roles of the Aaronic priests and the Levites. The preceding verses, [Numbers 18:21-24](/numbers/18-21 "Numbers 18:21-24 - Levites' Inheritance of Tithes"), stipulate that the Levites, having no land inheritance among the tribes, would receive the tithes of the Israelites as their compensation for their service in the Tabernacle. Numbers 18:28 then adds a layer of accountability and hierarchy, requiring the Levites themselves to give a portion of what they received, underscoring that no one, regardless of their sacred role, was exempt from acknowledging God's ultimate ownership and contributing to His ordained system.

* **Historical & Cultural Context:** In the ancient Near East, it was common for temple personnel to be supported by offerings and taxes from the populace. However, Israel's system, as revealed in the Pentateuch, was distinct in its divine origin and meticulous detail. The tithe (`ma'aser`) was a foundational economic and religious practice in ancient Israel, signifying God's ownership of the land and its produce, and providing for the religious infrastructure. The Levites, as a tribe, were consecrated to the LORD in place of the firstborn of Israel ([Numbers 3:11-13](/numbers/3-11 "Numbers 3:11-13 - Levites Consecrated Instead of Firstborn")), and thus did not receive a tribal land inheritance when Israel settled in Canaan. Their sustenance was entirely dependent on the tithes from the other tribes. The "heave offering" (`terumah`) was a specific type of offering, often a portion of produce or goods, "lifted up" or "set apart" for the priests, distinct from burnt offerings or peace offerings. This particular "heave offering" from the Levites' tithes highlights a unique internal giving structure within the religious hierarchy itself.

* **Key Themes:** This verse powerfully contributes to several overarching themes in Numbers and the Pentateuch. It reinforces the theme of **Divine Order and Provision**, demonstrating God's meticulous design for sustaining those dedicated to His service, from the common Israelite's tithe to the Levite's support, and finally to the High Priest. The concept of **Stewardship and Accountability** is paramount; even the Levites, who were recipients of God's provision, were expected to acknowledge His ownership by giving a portion back. This principle extends to all believers, emphasizing that all blessings are from God and require faithful management. Furthermore, the verse underscores the **Support for Ministry**, establishing an ancient precedent for providing for those who minister spiritually, enabling them to focus on their sacred duties without being burdened by secular concerns, a principle echoed in the New Testament concerning [support for those who preach the gospel](/1_corinthians/9-14 "1 Corinthians 9:14 - Support for Gospel Workers"). Finally, the **Holiness of Offerings** is highlighted by the designation of this portion as a "heave offering unto the LORD," emphasizing the sacred nature of all contributions made in obedience to God's commands.

### EXPOSITION AND ANALYSIS
#### Key Word Analysis
* **Heave offering (Hebrew, _tᵉrûmâ_):** This term literally means "a lifted up thing" or "a separated portion." It refers to an offering that was set apart and consecrated to the LORD, typically given to the priests for their sustenance. Unlike some offerings that were burned on the altar, the `terumah` was a portion of produce or goods designated for consumption by the priestly family, symbolizing a portion "lifted up" from the common for sacred use. Here, it signifies a distinct, holy contribution from the Levites' income.
* **Tithes (Hebrew, _maʿăśēr_):** Meaning "a tenth," this refers to the specific portion (one-tenth) of agricultural produce or livestock that the Israelites were commanded to give to the Levites as their inheritance and means of support for their service in the Tabernacle. In this verse, it specifically denotes the tithes *received by* the Levites, from which they were then to give their own "tithe of the tithe."
* **Aaron the priest:** Aaron, as Moses' brother, was divinely appointed as the first High Priest of Israel. His descendants formed the exclusive priestly line responsible for the most sacred duties within the Tabernacle and later the Temple. The designation of this "heave offering" specifically to Aaron (and by extension, his successors) underscores the hierarchical structure of the priesthood and the direct support for the highest office in Israel's religious system.

#### Verse Breakdown
* **"Thus ye also shall offer a heave offering unto the LORD":** This opening clause emphasizes the universal obligation to give to God, extending even to the Levites who were themselves recipients of divine provision. The phrase "ye also" highlights that no one, regardless of their role or status as a recipient of tithes, is exempt from the act of giving back to the LORD. This offering is not merely a transfer of goods but an act of worship and acknowledgment of God's ultimate ownership.
* **"of all your tithes, which ye receive of the children of Israel;":** This specifies the source of the Levites' offering: it is a portion of the very tithes they received from the other tribes. This is often referred to as the "tithe of the tithe," meaning they were to give a tenth of the tenth they received. This reinforces the idea that all provision ultimately comes from God, and a portion of that provision, even if it's already a tithe, is due back to Him. It establishes a chain of giving that begins with God's blessing, flows through the Israelites to the Levites, and then back to God through the priests.
* **"and ye shall give thereof the LORD'S heave offering to Aaron the priest.":** This final clause designates the recipient of this specific offering. While it is called "the LORD'S heave offering," it is to be given *to* Aaron the priest. This signifies that Aaron, as the High Priest, was the designated steward and beneficiary of this sacred portion, ensuring the material support for the highest level of priestly service. It underscores the divine order and the practical means by which the priestly line was sustained, allowing them to focus on their sacred duties without distraction.

#### Literary Devices
The verse employs several literary devices to convey its profound message. **Repetition** of the phrase "heave offering" (Hebrew: `terumah`) emphasizes the sacred and set-apart nature of this contribution, reinforcing its importance within the divine economy. The use of **Divine Command** through the imperative "shall offer" highlights God's absolute authority in establishing this intricate system of support and accountability, leaving no room for human discretion in its implementation. Furthermore, the verse implicitly illustrates a **Hierarchical Structure** within the Israelite community and its religious service. The flow of tithes from the general populace to the Levites, and then a portion from the Levites to the Aaronic priesthood, visually represents a divinely ordained order of service and provision, demonstrating how each part of the community contributes to the whole, ultimately for the glory of the LORD.

### THEOLOGICAL AND THEMATIC CONNECTIONS
Numbers 18:28 provides a profound theological foundation for understanding God's meticulous care for His people and His ordained ministry. It reveals that giving is not merely a human obligation but a divine principle, deeply embedded in God's economic and spiritual order. The "tithe of the tithe" underscores that all provision, even that given to those in sacred service, ultimately originates from and belongs to God. It highlights a chain of stewardship where everyone, from the common Israelite to the Levite and the High Priest, is accountable to the LORD for the resources entrusted to them. This system ensured the practical sustenance of the priesthood, allowing them to devote themselves fully to their sacred duties, thereby maintaining the spiritual health of the nation. The principle of supporting those who minister spiritually, and the expectation that even those who receive should also give, transcends the Old Covenant, finding echoes in the New Testament's teachings on generosity and the support of gospel workers.

* [Malachi 3:10](/malachi/3-10 "Malachi 3:10 - Bring the Whole Tithe")
* [1 Corinthians 9:13-14](/1_corinthians/9-13 "1 Corinthians 9:13-14 - Support for Gospel Workers")
* [Hebrews 7:5](/hebrews/7-5 "Hebrews 7:5 - Levitical Priesthood and Tithes")

### REFLECTION AND APPLICATION
Numbers 18:28, though rooted in the Old Covenant's specific Levitical system, offers timeless principles for believers today. It challenges us to consider that true stewardship involves not just giving from our abundance, but also giving from what we *receive*, acknowledging that every blessing is a gift from God. Just as the Levites, who were supported by the tithes of others, were still called to give a portion back to the LORD for the priests, we too are called to be generous, regardless of whether we perceive ourselves as givers or receivers. This verse encourages a posture of continuous gratitude and submission to God's ownership over all things—our finances, time, talents, and resources. It reminds us of the importance of faithfully supporting those who dedicate their lives to spiritual ministry, enabling them to serve effectively without being encumbered by worldly concerns. Ultimately, our giving should be an act of worship, reflecting our trust in God's provision and our commitment to His work in the world.

#### Questions for Reflection
* **How does the concept of the "tithe of the tithe" challenge my understanding of stewardship and ownership in my own life?**
* **In what practical ways can I apply the principle of giving from what I receive, beyond just financial contributions?**
* **How does my current giving (of time, talent, and treasure) reflect my trust in God's provision and my commitment to supporting His work and His ministers?**

### FAQ
**Was this a "double tithe" for the Israelites?**

Answer: No, this was not a "double tithe" for the average Israelite. The Israelites gave one tithe (a tenth of their produce/livestock) to the Levites for their support. Numbers 18:28 then instructs the Levites, who *received* that first tithe, to give a tenth *of what they received* as a "heave offering" to the priests (Aaron and his descendants). So, it was a "tithe of the tithe" for the Levites, not an additional tithe for the other tribes. This ensured that even the recipients of the tithe acknowledged God's ownership and contributed to the highest level of priestly service.

**Why was Aaron the specific recipient of this heave offering?**

Answer: Aaron was the divinely appointed High Priest, representing the highest office in Israel's religious hierarchy. His descendants were the only ones permitted to perform the most sacred duties in the Tabernacle. By designating Aaron as the recipient of this "heave offering," God was ensuring the direct support and sustenance of the High Priestly line. This underscored the importance of their unique role and allowed them to focus entirely on their holy responsibilities without being concerned about material provision. It also reinforced the hierarchical structure and accountability within the Levitical and priestly system, with all provision ultimately flowing from the LORD and being administered through His ordained channels.

**Does this Old Testament command apply to Christians today?**

Answer: While the specific Levitical tithing system is part of the Old Covenant law and is not directly commanded for New Testament believers, the underlying principles of Numbers 18:28 remain highly relevant. The enduring principles include: God's ultimate ownership of all resources ([Psalm 24:1](/psalm/24-1 "Psalm 24:1 - The Earth is the Lord's")); the importance of generous stewardship from all that we receive ([2 Corinthians 9:7](/2_corinthians/9-7 "2 Corinthians 9:7 - Cheerful Giving")); and the biblical principle of financially supporting those who dedicate their lives to gospel ministry ([1 Corinthians 9:14](/1_corinthians/9-14 "1 Corinthians 9:14 - Support for Gospel Workers"), [Galatians 6:6](/galatians/6-6 "Galatians 6:6 - Share with Your Instructor")). Christians are called to give cheerfully, sacrificially, and proportionally, not out of legal obligation, but out of love, gratitude, and a desire to advance God's kingdom.

### CHRIST-CENTERED FULFILLMENT
Numbers 18:28, with its intricate system of tithes and heave offerings, points ultimately to the superior priesthood and perfect sacrifice of Jesus Christ. The Levitical priesthood, including Aaron's line, served as a shadow of the true and eternal High Priest to come ([Hebrews 8:5](/hebrews/8-5 "Hebrews 8:5 - A Copy and Shadow")). While the Levites received tithes to sustain their earthly ministry, Jesus, our great High Priest, does not require such earthly sustenance, for His priesthood is "not on the basis of a legal requirement concerning bodily descent but by the power of an indestructible life" ([Hebrews 7:16](/hebrews/7-16 "Hebrews 7:16 - Priesthood of Melchizedek")). The "heave offering" of the Levites, a portion set apart for the LORD and given to Aaron, foreshadows the ultimate "heave offering" of Christ Himself—His body "lifted up" on the cross, set apart as the perfect, once-for-all sacrifice for the sins of the world ([John 3:14](/john/3-14 "John 3:14 - Lifted Up Son of Man"), [Hebrews 9:14](/hebrews/9-14 "Hebrews 9:14 - Christ's Blood Purifies Conscience")). Through His perfect offering, Christ has fulfilled all the requirements of the Law, including the need for a mediating priesthood and continuous offerings. Our giving now, whether of our resources or our very lives, is not to sustain a temporary earthly priesthood, but is an act of worship and gratitude in response to the ultimate provision of God in Christ, enabling the spread of His eternal kingdom and the equipping of His saints for ministry ([Ephesians 4:11-12](/ephesians/4-11 "Ephesians 4:11-12 - Gifts for Equipping the Saints")).

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

Hebrews 6:20

Whither the forerunner is for us entered, [even] Jesus, made an high priest for ever after the order of Melchisedec.

Hebrews 7:10

For he was yet in the loins of his father, when Melchisedec met him.

Genesis 14:18

And Melchizedek king of Salem brought forth bread and wine: and he [was] the priest of the most high God.