TRV
See on the biblical-era map
Study This Verse
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.
Continue studying Numbers 18:28 across the web’s major study libraries — every link below opens this exact verse, chapter, or book on the destination site.
Read & Compare
BibleGatewayThis verse in more than 200 translations and 70 languages.
Bible.comThe YouVersion reader — hundreds of translations, reading plans, and highlights.
ESV.orgCrossway's official English Standard Version reader.
NET BibleThe NET translation with 60,000+ translators' notes on every rendering decision.
STEP BibleTyndale House's free study tool — original text, vocabulary, and scholarly resources.
BibliaLogos Bible Software's free web reader.
USCCBThe New American Bible (Revised Edition) with the U.S. bishops' study notes.
Commentaries
BibleHub CommentariesDozens of classic commentaries on this verse, gathered on one page.
StudyLightMore than 100 commentary sets — the largest collection on the web.
BibleRefPlain-English commentary on what this verse means, verse by verse.
Enduring WordDavid Guzik's free commentary on this chapter, widely used by Bible teachers.
Bible Study ToolsVerse commentary alongside Greek and Hebrew study aids.
Original Language & Research
- BibleHub InterlinearThe verse word by word — original language, transliteration, and English.
- BibleHub LexiconEvery word's original-language definition and Strong's entry.
Blue Letter BibleDeep-study tools — Strong's numbers, concordance, and word studies.
SefariaThe Hebrew text with Rashi and centuries of Jewish commentary.
Sermons, Hymns & Audio
TrulyRandomVerse is not affiliated with these sites and doesn’t control their content. They’re linked because they’re genuinely useful.
Summary
Numbers 18:28 meticulously details a crucial divine directive within God's established system for supporting the Israelite priesthood and Levites. This verse specifically instructs the Levites, who received the primary tithes from the other tribes of Israel as their designated inheritance, to, in turn, present a "heave offering"—a tenth of the tithes they themselves received—to the LORD. This consecrated portion was then to be given to Aaron, the High Priest, thereby ensuring that even those set apart for sacred service acknowledged God's ultimate ownership and contributed directly to the sustenance of the highest priestly office.
Context
Literary Context
Numbers 18:28 is strategically placed within a pivotal section of the book of Numbers, specifically Numbers 18, which comprehensively outlines the distinct responsibilities and provisions for the Aaronic priests and the Levites. This chapter follows the severe rebellion of Korah, Dathan, and Abiram, an event that directly challenged the divinely ordained authority of Aaron's priesthood. In response, God re-establishes and clarifies the unique roles of both the priests and the Levites, emphasizing the sanctity of their service and the importance of their support system. The preceding verses, Numbers 18:21-24, stipulate that the Levites, uniquely without a tribal land inheritance in Canaan, would receive the tithes of the other Israelite tribes as their rightful compensation for their dedicated service in the Tabernacle. Numbers 18:28 then introduces a vital layer of accountability and hierarchical giving, requiring the Levites themselves to contribute a portion of what they received, thereby underscoring that no one, irrespective of their sacred role, was exempt from acknowledging God's ultimate ownership and participating in His ordained system of giving.
Historical & Cultural Context
In the broader ancient Near Eastern context, it was common for those serving in religious capacities to be supported by offerings, taxes, or portions of agricultural produce from the populace. However, Israel's system, as revealed in the Pentateuch, was distinct due to its explicit divine origin and intricate detail. The tithe (Hebrew: ma'aser) was a foundational economic and religious practice in ancient Israel, serving as a tangible expression of God's ownership over the land and its produce, and providing the necessary resources for the nation's religious infrastructure. The tribe of Levi was consecrated to the LORD in lieu of the firstborn of Israel (Numbers 3:11-13), and consequently, they did not receive a territorial inheritance when Israel settled in Canaan. Their entire sustenance was therefore dependent on the tithes collected from the other tribes. The "heave offering" (Hebrew: terumah) was a specific type of offering, typically a portion of produce or goods, which was "lifted up" or "set apart" for the priests, distinct from offerings burned on the altar. This particular "heave offering" from the Levites' tithes highlights a unique internal giving structure within the religious hierarchy itself, demonstrating a comprehensive and layered system of support and accountability.
Key Themes
This verse powerfully contributes to several overarching theological and narrative themes prevalent throughout the book of Numbers and the Pentateuch. It profoundly reinforces the theme of Divine Order and Provision, illustrating God's meticulous and comprehensive design for sustaining those dedicated to His service—a system that extends from the common Israelite's tithe to the Levite's support, and culminating in the provision for the High Priest. The concept of Stewardship and Accountability is paramount; even the Levites, who were direct recipients of God's provision through the tithes, were unequivocally expected to acknowledge His ultimate ownership by giving a portion back. This principle extends universally to all believers, emphasizing that all blessings are derived from God and necessitate faithful management and a posture of generosity. Furthermore, the verse clearly underscores the Support for Ministry, establishing an ancient and enduring precedent for providing for those who minister spiritually, thereby enabling them to focus wholeheartedly on their sacred duties without being encumbered by secular concerns. This principle finds clear resonance and continuation in the New Testament concerning the support for those who preach the gospel. Finally, the Holiness of Offerings is accentuated by the explicit designation of this portion as a "heave offering unto the LORD," emphasizing the sacred and consecrated nature of all contributions made in obedience to God's commands.
Exposition and Analysis
Key Word Analysis
From the root rûwm (to lift up), this term (H8641) 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 entirely consumed 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, a sacred apportionment from their sacred income.
Meaning "a tenth" (H4643), 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 primary means of support for their service in the Tabernacle. In this verse, it specifically denotes the tithes received by the Levites from the other tribes, from which they were then commanded to give their own "tithe of the tithe," highlighting a layered system of giving and receiving within God's economy.
Aaron, Moses' brother (H175), was divinely appointed as the first High Priest of Israel. His descendants formed the exclusive priestly line (H3548 - literally one officiating, a priest) 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, divinely ordained support for the highest office in Israel's religious system, ensuring the sustenance of those at the apex of sacred service.
Verse Breakdown
"Thus ye also shall offer a heave offering unto the LORD"
This opening clause emphasizes the universal nature of the obligation to give to God, extending even to the Levites who were themselves direct recipients of divine provision through the tithes. The phrase "ye also" powerfully 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 presented not merely as a transfer of goods but as a profound act of worship and a tangible acknowledgment of God's ultimate ownership over all resources.
"of all your tithes, which ye receive of the children of Israel;"
This clause meticulously specifies the precise source of the Levites' offering: it is a portion derived from the very tithes they received from the other tribes of Israel. This instruction is often referred to as the "tithe of the tithe," meaning they were to give a tenth of the tenth they had received. This structure reinforces the theological idea that all provision ultimately originates from God, and a portion of that provision, even if it has already been designated as a tithe, is due back to Him. It establishes a clear chain of giving that commences with God's blessing, flows through the Israelites to the Levites, and then returns to God through the priests, demonstrating a complete cycle of divine economy.
"and ye shall give thereof the LORD'S heave offering to Aaron the priest."
This final clause precisely designates the recipient of this specific offering. While it is explicitly called "the LORD'S heave offering," it is to be physically given to Aaron the priest. This signifies that Aaron, as the High Priest, was the divinely appointed 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, enabling them to focus entirely on their sacred duties without being burdened by concerns for material provision, thereby maintaining the integrity and efficacy of their ministry.
Literary Devices
Numbers 18:28 employs several significant literary devices to convey its profound theological and practical implications. The most prominent is Repetition of the phrase "heave offering" (Hebrew: terumah), which serves to emphasize the sacred, consecrated, and set-apart nature of this particular contribution. This reiteration reinforces its importance within the divine economy and highlights that it is not merely a tax but a holy offering. The verse also functions as a Divine Command, expressed through the imperative "shall offer" and "shall give." This authoritative language underscores God's absolute sovereignty in establishing this intricate system of support and accountability, leaving no room for human discretion or negotiation in its implementation. Furthermore, the verse implicitly illustrates a Hierarchical Structure within the Israelite community and its religious service. The clear flow of tithes from the general populace to the Levites, and then a consecrated 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 and the maintenance of His covenant relationship with Israel.
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.
Reflection and Application
Numbers 18:28, though rooted in the Old Covenant's specific Levitical system, offers timeless and profound principles for believers today. It challenges us to consider that true stewardship involves not just giving from our abundance, but critically, also giving from what we receive, thereby acknowledging that every blessing, every resource, and every opportunity is ultimately 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 cultivate a spirit of generosity, regardless of whether we perceive ourselves primarily as givers or receivers. This verse encourages a posture of continuous gratitude, humble submission to God's ultimate ownership over all things—our finances, time, talents, and resources—and faithful management of His entrusted gifts. It reminds us of the profound 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 a joyful and worshipful act, reflecting our deep trust in God's unfailing provision and our unwavering commitment to His kingdom work in the world.
Questions for Reflection
FAQ
Was this a "double tithe" for the Israelites?
No, this was not a "double tithe" for the average Israelite. The Israelites gave one tithe (a tenth of their produce and livestock) to the Levites for their support, as stipulated in Numbers 18:21. 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 unique arrangement ensured that even the recipients of the tithe acknowledged God's ownership and contributed to the highest level of priestly service, demonstrating a comprehensive system of divine economy.
Why was Aaron the specific recipient of this heave offering?
Aaron was the divinely appointed High Priest, representing the highest and most sacred office in Israel's religious hierarchy. His descendants were the only ones permitted to perform the most sacred duties in the Tabernacle and later the Temple, including entering the Most Holy Place on the Day of Atonement (Leviticus 16). By designating Aaron as the direct recipient of this "heave offering," God was ensuring the direct and unwavering support and sustenance of the High Priestly line. This underscored the immense importance of their unique and indispensable role, allowing them to focus entirely on their holy responsibilities without being concerned about material provision. It also reinforced the divinely established 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?
While the specific Levitical tithing system, with its detailed regulations for tithes and heave offerings, is part of the Old Covenant law and is not directly commanded for New Testament believers, the underlying principles of Numbers 18:28 remain profoundly relevant and enduring. The enduring principles include: God's ultimate ownership of all resources (Psalm 24:1); the importance of generous and faithful stewardship from all that we receive (2 Corinthians 9:7); and the biblical principle of financially supporting those who dedicate their lives to gospel ministry and teaching (1 Corinthians 9:14, Galatians 6:6). Christians are called to give cheerfully, sacrificially, and proportionally, not out of legal obligation or to earn favor, but out of love, profound gratitude for Christ's sacrifice, and a deep desire to advance God's kingdom and support the work of the church.
Christ-Centered Fulfillment
Numbers 18:28, with its intricate system of tithes and heave offerings designed to sustain the Levitical priesthood, points ultimately to the superior priesthood and perfect, once-for-all sacrifice of Jesus Christ. The entire Levitical priesthood, including Aaron's line, served as a temporary shadow and a prophetic foreshadowing of the true and eternal High Priest who was to come (Hebrews 8:5). While the earthly Levites received tithes and offerings to sustain their temporal ministry and mediate between God and Israel, Jesus, our great High Priest, does not require such earthly sustenance or continuous offerings, 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). The "heave offering" of the Levites, a portion "lifted up" and set apart for the LORD and given to Aaron, powerfully foreshadows the ultimate "heave offering" of Christ Himself—His body "lifted up" on the cross, set apart as the perfect, spotless, and final sacrifice for the sins of the world (John 3:14, Hebrews 9:14). Through His perfect and sufficient offering, Christ has eternally fulfilled all the requirements of the Law, including the need for a mediating priesthood and continuous sacrificial offerings. Our giving now, whether of our financial resources, our time, or our very lives, is not to sustain a temporary earthly priesthood, but is an act of worship, gratitude, and obedience 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).