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“The Tithe of the Levites (The Tithe of the Tithe)”· Numbers 18:25–32
Translation
King James Version
Out of all your gifts ye shall offer every heave offering of the LORD, of all the best thereof, even the hallowed part thereof out of it.
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KJV (with Strong's)
Out of all your gifts H4979 ye shall offer H7311 every heave offering H8641 of the LORD H3068, of all the best H2459 thereof, even the hallowed part H4720 thereof out of it.
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Complete Jewish Bible
From everything given to you, you are to set aside all that is due ADONAI, the best part of it, its holy portion.'
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Berean Standard Bible
You must present the offering due the LORD from all the best of every gift, the holiest part of it.’
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American Standard Version
Out of all your gifts ye shall offer every heave-offering of Jehovah, of all the best thereof, even the hallowed part thereof out of it.
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World English Bible Messianic
Out of all your gifts, you shall offer every wave offering of the LORD, of all its best, even the holy part of it out of it.’
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Geneva Bible (1599)
Ye shall offer of all your gifts al the Lords heaue offrings: of all the fat of the same shall ye offer the holy things thereof.
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Young's Literal Translation
out of all your gifts ye do lift up the whole heave-offering of Jehovah; out of all its fat, --its hallowed part--out of it.
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Study This Verse

Summary

Numbers 18:29 issues a pivotal command within the Levitical system, directing the Levites—who received tithes from the other Israelite tribes—to, in turn, offer a "heave offering" from their received portion to the Aaronic priests. This "tithe of the tithe" was to be the "best thereof" and the "hallowed part," powerfully emphasizing the divine principle of presenting God with the choicest and consecrated portion of all provisions, thereby ensuring the proper sustenance of the priesthood and acknowledging God's ultimate ownership and holiness over all.

Context

Literary Context

Numbers 18:29 is strategically placed within a comprehensive chapter (Numbers 18:1-32) that meticulously delineates the distinct roles, responsibilities, and provisions for both the Aaronic priests and the Levites. The preceding verses (Numbers 18:20-24) establish the foundational arrangement: the Levites were to receive no tribal land inheritance in Canaan, as their inheritance was to be the tithes from the other Israelite tribes, given "for their service which they serve, even the service of the tabernacle of the congregation." This unique provision ensured their full-time dedication to sacred duties. Following this, verses 25-32 then outline the Levites' reciprocal obligation, making it clear that they were not exempt from the principle of giving. Numbers 18:29 specifically commands them to present a "heave offering" from the very tithes they received, which was then designated for the priests. This verse thus serves as the culmination of divine instruction regarding the sacred circulation of resources, ensuring that every level of God's appointed servants participated in the act of giving back to Him, affirming His ultimate sovereignty.

Historical & Cultural Context

In ancient Israel, the tribal allocation of land was fundamental to identity, livelihood, and social structure. The Levites' unique status as a landless tribe, consecrated solely to the service of the Tabernacle (and later, the Temple), necessitated a divinely ordained system of support. The tithe (ma'aser) was a well-established practice, common in the ancient Near East, signifying a portion of agricultural produce or livestock given as tribute or offering. However, Israel's tithing system was distinct in its theological grounding: it was an acknowledgment of Yahweh's ultimate ownership of the land and its bounty. The "tithe of the tithe" (Numbers 18:26) for the priests was a further refinement, ensuring that even those who received sacred provisions were themselves participants in the cycle of giving, reinforcing the idea that all resources ultimately belonged to God. This intricate system provided for the sustenance of the priestly class, allowing them to focus entirely on their sacred duties without needing to engage in farming or other secular labor.

Key Themes

This verse powerfully contributes to several overarching themes within the Book of Numbers and the Pentateuch. It highlights the principle of divine provision, demonstrating God's meticulous care for those dedicated to His service, as seen in the Levites' inheritance being the tithes from the people, a concept echoed in Numbers 18:20. It deeply emphasizes the call to holiness and consecration, particularly through the phrase "the hallowed part," reinforcing that what is set apart for God must be distinct and pure, reflecting His own holy nature. Furthermore, the command to offer "of all the best thereof" underscores the principle of giving God the choicest portion, not merely leftovers, a theme echoed throughout Scripture, such as in Proverbs 3:9. Finally, it illustrates the universal obligation to give, showing that even those who are recipients of God's provision (the Levites) are still called to be givers, demonstrating dependence and gratitude. This concept finds resonance in the New Testament's teachings on stewardship and generosity, particularly as found in 2 Corinthians 9.

Exposition and Analysis

Key Word Analysis

Heave offering tᵉrûwmâh' H8641

From the root rûwm (to be high, to lift up), this term signifies "that which is lifted up" or "separated." It refers to a portion of something (like grain, oil, or tithes) that is set apart from the common mass and presented to God, often by being "lifted" or "heaved" as a gesture of presentation. It emphasizes the act of separation and dedication for sacred purposes.

Best cheleb' H2459

This word literally means "fat" and, by extension, refers to the richest, choicest, or finest part of something. In the context of offerings, the fat was considered the prime portion, symbolizing the most excellent and valuable part. Here, it extends metaphorically to the most excellent portion of the Levites' tithes, signifying that God deserves the highest quality and value, not merely a convenient or leftover portion.

Hallowed part miqdâsh' H4720

Derived from the root qâdash (to be holy), this term refers to a "consecrated thing or place," a "sanctuary," or a "holy place." In this verse, it denotes the portion of the offering that has been set apart and made holy for the Lord. It signifies a sacred status, implying purity, reverence, and distinction, indicating that this portion is exclusively dedicated to God's purposes and belongs to Him.

Verse Breakdown

"Out of all your gifts ye shall offer every heave offering of the LORD"

This clause establishes the universal obligation for the Levites to give from all the tithes (mattânâh) they receive from the Israelites. From this total, they are commanded to "offer" a "heave offering" (tᵉrûwmâh), which is specifically designated "of the LORD," indicating its divine claim and sacred purpose. This highlights that their livelihood, though from the people, was ultimately God's provision and thus subject to His commands.

"of all the best thereof"

This specifies the required quality of the offering. It is not just any portion, but the cheleb, the choicest, most excellent part of the tithes they have received. This emphasizes the principle that God deserves the highest quality and value, reflecting a heart of true honor, worship, and gratitude, not a grudging or minimal contribution.

"[even] the hallowed part thereof out of it"

This further defines the nature of the offering. The "best" portion is also the "hallowed part" (miqdâsh), meaning it is consecrated and set apart for sacred use. This reinforces the idea of dedication and holiness, distinguishing this portion as exclusively belonging to God and intended for His priests, thereby sanctifying the entire tithe received by the Levites.

Literary Devices

Numbers 18:29 primarily employs Legal Language and an Instructional Tone, characteristic of the Mosaic Law. The verse functions as a direct divine command, using imperative phrasing ("ye shall offer") to convey absolute authority and expectation. There is clear Emphasis achieved through specific and layered descriptions of the offering: the phrase "of all the best thereof, [even] the hallowed part thereof out of it" uses a form of Apposition or Elaboration to underscore both the required quality and the sacred nature of the offering. The "best" is explicitly equated with the "hallowed part," highlighting that what is most excellent is also what is consecrated for divine purposes. This precise and prescriptive language leaves no ambiguity regarding the nature and quality of the offering required from the Levites.

Theological and Thematic Connections

Numbers 18:29 intricately weaves together several profound theological principles that transcend its specific Old Covenant context. It underscores God's meticulous ordering of His covenant community, ensuring both the provision for His servants and the universal participation in worship through giving. The command for the "best" and "hallowed part" reveals God's intrinsic holiness and His demand for a response of pure devotion, not mere obligation. It teaches that true worship involves giving from our substance, acknowledging God's ultimate ownership of all things, and recognizing that even those who serve God full-time are not exempt from the act of giving back to Him. This system of giving and receiving within the Levitical framework prefigures the New Testament principles of supporting ministry and generous stewardship, all rooted in God's grace and provision.

Reflection and Application

While the specific ceremonial laws of the Old Covenant are fulfilled in Christ, the enduring principles embedded in Numbers 18:29 remain profoundly relevant for believers today. This verse challenges us to consider the quality of our giving in all aspects of life—not just financially, but also in our time, talents, and efforts. Are we offering God our "best" and our "hallowed part," or merely our leftovers and conveniences? It calls us to cultivate a heart of worship that recognizes God's absolute ownership over everything we possess and to respond with generous stewardship, understanding that true giving is an act of devotion and gratitude, a spiritual discipline that shapes our character. Furthermore, it reminds us of the biblical mandate to support those who minister the Word and serve the church, ensuring that they can dedicate themselves fully to their calling without being unduly burdened by worldly concerns, echoing the divine provision for the Levites and priests.

Questions for Reflection

  1. In what areas of your life (time, talent, treasure) are you truly offering God your "best" and "hallowed part," rather than just what is convenient or leftover?
  2. How does the principle of God's ultimate ownership of all resources (as seen in the Levites giving a tithe of their tithe) shape your perspective on personal stewardship and generosity?
  3. What practical steps can you take to ensure your giving—whether financial, relational, or vocational—is an act of worship and not merely an obligation, reflecting a heart of gratitude for God's provision?

FAQ

What is a "heave offering" and how does it differ from other offerings?

A "heave offering" (Hebrew: tᵉrûwmâh) refers to a portion of an offering that was "lifted up" or "separated" from the rest and presented to the Lord, often by being physically "heaved" or waved before the altar or priest as a gesture of presentation. It was a common term for contributions or gifts, particularly those designated for the priests. Unlike burnt offerings (which were entirely consumed by fire) or sin/guilt offerings (which dealt with specific transgressions), the heave offering was typically a portion of produce, dough, or tithes that was given to the priests for their sustenance. In Numbers 18:29, it specifically refers to the Levites' contribution from their received tithes to the Aaronic priests, emphasizing that even those who received sacred provisions were required to give a consecrated portion back to God's appointed ministers. Other offerings, like the wave offering (tᵉnûphâh), also involved a lifting or waving motion, but tᵉrûwmâh more broadly denotes a sacred contribution or gift for the priests.

Why were the Levites, who received tithes, also required to give a tithe of their tithe?

The requirement for the Levites to give a "tithe of the tithe" (see Numbers 18:26-29) served several crucial theological and practical purposes. Firstly, it reinforced the universal principle that all blessing and provision ultimately come from God, and therefore, all are obligated to acknowledge His sovereignty through giving, even those consecrated to His service. It prevented any sense of entitlement or exemption among the Levites. Secondly, it ensured the direct support of the Aaronic priesthood, who had even more specific and sacred duties than the general Levites and also received no land inheritance. This system provided for their sustenance, allowing them to focus entirely on their holy duties. Thirdly, it underscored the holiness of the Levites' own portion; by giving the "best" and "hallowed part" of their tithes, they sanctified their entire income, acknowledging that their livelihood, though from the people, was ultimately from the Lord and for His purposes. This demonstrated their own faith and obedience within the covenant structure.

Does the concept of giving the "best" from Numbers 18:29 apply to Christians today?

Absolutely. While the specific Old Testament ceremonial laws regarding tithes and heave offerings are fulfilled in Christ and the New Covenant, the underlying principle of giving God our "best" remains profoundly relevant and foundational for Christian living. The New Testament emphasizes generous, cheerful, and sacrificial giving, as seen in passages like 2 Corinthians 9:7. This "best" is not limited to financial contributions but extends to all areas of our lives: our time, talents, energy, and affections. We are called to offer our bodies as "living sacrifices, holy and pleasing to God," which is our "spiritual worship" (Romans 12:1). This implies giving our utmost in devotion, service, and worship. Just as the Levites' "best" was also their "hallowed part," Christians are called to consecrate their entire lives to God, offering Him the choicest and most excellent aspects of who they are and what they possess, in response to His ultimate gift of salvation through Christ.

Christ-Centered Fulfillment

Numbers 18:29, with its emphasis on the "best" and "hallowed part" of the offering, finds its ultimate and most profound fulfillment in Jesus Christ. He is not merely a portion of the "best," but the very Lamb of God, who takes away the sin of the world, the perfect and ultimate sacrifice, the "hallowed part" par excellence. While the Levites offered a tithe of their earthly inheritance, Jesus, our great High Priest, offered Himself—a single sacrifice for sins forever. His life was the "best" in its perfect obedience to the Father (Philippians 2:8), and His death was the "hallowed part," consecrated by divine will for the redemption of humanity. Furthermore, just as the Levites had no earthly inheritance but the Lord was their portion (Numbers 18:20), believers in Christ find their true and eternal inheritance in Him (Ephesians 1:11). We are now called to present our lives as living sacrifices, our "spiritual worship" (Romans 12:1), offering the "sacrifice of praise" (Hebrews 13:15) and the "good deeds" that are pleasing to God (Hebrews 13:16), all made acceptable through the perfect and ultimate "heave offering" of Christ Himself.

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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.

1662–1714 · 13 verses
Passage under commentNumbers 18:20–32
I. II. Main points1. 2. Sub-points(1.) (2.) Details[1.] [2.] Fine details

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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Source: Quotations drawn from early Church Fathers and historical Christian theologians (AD 100–1500). Some quotes address the surrounding passage context rather than this verse alone.
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