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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 18:32 serves as a crucial concluding instruction within the divine directives concerning the Levites' portion of the tithes, emphasizing the non-negotiable importance of faithful stewardship and profound reverence for all things consecrated to God. This verse assures the Levites that by diligently offering the choicest portion of their received tithe to the priests, they would avoid incurring sin and prevent the defilement of holy things, thereby escaping severe divine judgment and maintaining ritual purity within the sacred economy established by God.
Context
Literary Context
This verse is strategically placed at the culmination of Numbers chapter 18, which meticulously delineates the distinct roles, responsibilities, and provisions for the Aaronic priesthood and the Levites. The preceding verses Numbers 18:20-24 establish that the Levites, uniquely among the tribes of Israel, would receive no territorial inheritance in Canaan. Instead, their sustenance would derive from the tithes collected from the other tribes. Following this, Numbers 18:25-31 commands the Levites, in turn, to present a "tithe of the tithe"—a heave offering—from their received portion to the priests. Verse 32 functions as the culminating summary of this intricate instruction, powerfully emphasizing the necessity of giving the "best of it" to avoid sin and the profanation of sacred offerings. This reinforces the dire consequences of disobedience and underscores the sanctity of the divine economy established by God, which was designed to support the Tabernacle service and ensure the holiness of those who ministered within it, preventing another incident like the rebellion of Korah or the unauthorized offering of Nadab and Abihu.
Historical & Cultural Context
The instructions in Numbers 18 were delivered during Israel's formative period of wilderness wanderings, immediately following the divine confirmation of Aaron's priesthood and the suppression of Korah's rebellion. This recent history profoundly underscored the absolute necessity of respecting divine appointments and holy boundaries. Israelite society was a theocracy, with God's laws governing every facet of life, especially worship and communal order. The concept of "holiness" (קֹדֶשׁ, qôdesh) was central, signifying separation and dedication to God. Offerings were not merely economic transactions but profound acts of worship and obedience, reflecting God's ultimate ownership of all things. The "tithe of the tithe" was a practical yet deeply theological mechanism: it supported the priests, who had no other means of sustenance, and ensured that even those who received from God (the Levites) were also givers, demonstrating their acknowledgment of God's ultimate sovereignty. The severe warning "lest ye die" was a common and potent deterrent in the Pentateuch, reinforcing the gravity of profaning what God had declared holy, as vividly illustrated by the consequences for touching the Ark of the Covenant (e.g., Uzzah in 2 Samuel 6:6-7).
Key Themes
This verse powerfully contributes to several overarching themes within the book of Numbers and the broader Pentateuch. It profoundly emphasizes faithful stewardship, demonstrating that even those who receive divine provisions (the Levites) are obligated to give back, and to do so with excellence. This principle extends beyond the ancient economic system, calling all believers to manage God's blessings responsibly and generously. Secondly, the verse underscores holiness and purity, asserting that God's demand for sanctity permeates all aspects of worship and service. To "pollute the holy things" implies treating consecrated items or offerings with disrespect, negligence, or commonness, highlighting the absolute necessity of reverence in God's presence. Thirdly, it starkly presents the consequences of disobedience, with the warning "lest ye die" serving as a powerful deterrent. This reinforces God's justice and His unwavering demand for strict adherence to His ordinances concerning sacred matters. Finally, the promise "ye shall bear no sin by reason of it" reveals the theme of sin avoidance through obedience, offering assurance that faithful and obedient giving of the best portion would prevent guilt and divine displeasure, thus providing a clear pathway to remain in right standing with God through adherence to His commands, a concept echoed in the broader covenantal relationship described in Deuteronomy 28.
Exposition and Analysis
Key Word Analysis
This primitive root means "to be high actively, to rise or raise." In this context, it signifies the act of "lifting up" or "setting apart" a portion from a larger quantity as an offering. It denotes a deliberate, intentional act of dedication, where a part is elevated from the common to the sacred, specifically the choicest part of the tithe received by the Levites, which was then to be given to the priests. This action underscores the sacred nature of the offering and the reverence required in its presentation.
Literally meaning "fat" or "fat portion," this word metaphorically signifies the richest, choicest, or most excellent part. In the broader Israelite sacrificial system, the fat was often reserved for God as it was considered the most valuable and representative of the animal's vitality. Here, this principle is extended to the Levites' tithe, demanding that their offering to the priests be of superior quality, not merely a leftover or inferior portion. It emphasizes the principle of honoring God with one's highest quality and excellence.
This strong verb means "to profane," "to defile," "to desecrate," or "to treat as common" that which is holy. It implies a deliberate or negligent act that diminishes the sacredness of something consecrated to God. The warning against polluting "the holy things" highlights the extreme gravity of treating God's provisions, ordinances, or consecrated items with irreverence or disrespect, as such actions directly violate His intrinsic holiness and the order He has established.
Verse Breakdown
"And ye shall bear no sin by reason of it"
This clause presents the positive consequence of obedience. By fulfilling the command, the Levites would be free from guilt, divine displeasure, or punishment. It signifies a state of ritual and moral purity, indicating that their actions would be acceptable to God and would not incur His wrath or judgment. This is a promise of divine favor and protection from the negative spiritual repercussions of disobedience.
"when ye have heaved from it the best of it"
This is the precise condition for bearing no sin. It specifies the required action: the Levites must "lift up" or "set apart" the choicest, most excellent portion of the tithe they received from the Israelites. This emphasizes the quality and intentionality of the offering, not just the act of giving, but giving from a heart that honors God with what is truly valuable and representative of their highest esteem.
"neither shall ye pollute the holy things of the children of Israel"
This is a direct negative command, warning against the defilement of sacred items or provisions. "The holy things" refer to the offerings, tithes, and consecrated items that belong to God and are set apart for His service. To "pollute" them means to treat them as common, to disrespect their sacred status, or to handle them improperly. This clause underscores the absolute necessity of reverence and careful handling of all that pertains to God's holiness and His established order.
"lest ye die"
This stark warning communicates the severe consequence of failing to obey the command, specifically of polluting the holy things. It indicates that such an act would incur divine judgment, potentially leading to physical death (as seen in other instances of profaning holy things) or spiritual separation and condemnation. It serves as a powerful deterrent, reinforcing God's justice and His unwavering demand for strict obedience and reverence regarding His holy ordinances.
Literary Devices
Numbers 18:32 employs several potent literary devices to convey its message with clarity and force. The verse is structured as a conditional clause ("when ye have heaved... ye shall bear no sin"), explicitly linking obedience to a positive outcome, which is immediately followed by a negative command ("neither shall ye pollute") that outlines the forbidden action. This dual structure emphasizes both the path to blessing and the path to judgment. The phrase "lest ye die" functions as a stark consequence/warning, highlighting the severe repercussions of disobedience and underscoring the gravity of profaning sacred matters. There is an inherent contrast presented: the purity and freedom from sin achieved through faithful giving versus the defilement and death resulting from irreverence. The language itself is highly legal and covenantal, reflecting the binding nature of God's commands within the Mosaic covenant and His absolute authority over His people and their worship practices.
Theological and Thematic Connections
Numbers 18:32 transcends its specific Levitical context to articulate profound theological principles applicable to all believers. It reveals God's intrinsic holiness and His demand for reverence in all interactions with Him and His consecrated things. The requirement to offer "the best of it" reflects God's worthiness of our highest quality, not merely leftovers, establishing a timeless principle of honoring God with excellence in every aspect of our lives – our time, talents, resources, and devotion. Furthermore, the verse highlights the critical link between obedience and purity: faithful adherence to God's commands leads to freedom from sin and divine judgment, while disobedience, particularly in matters of holiness, incurs severe consequences. This underscores God's justice and His expectation that those who serve Him, and indeed all His people, reflect His character in their actions and attitudes towards sacred matters.
Reflection and Application
While the specific Levitical law of tithing the tithe is part of the Old Covenant, the underlying principles of Numbers 18:32 remain profoundly relevant for believers today. This verse challenges us to critically examine our attitude towards God and His kingdom. Are we truly offering God our "best" in all areas of our lives—our finances, time, talents, and devotion—or are we giving Him our leftovers? It calls us to a spirit of excellence and sacrificial generosity, reflecting our love and reverence for Him, recognizing that everything we possess ultimately belongs to Him. Furthermore, the warning against polluting "holy things" serves as a timeless reminder to treat spiritual matters—God's Word, His church, the sacraments, our personal walk with Him, and even our own bodies as temples of the Holy Spirit—with the seriousness, respect, and reverence they deserve. Carelessness, irreverence, or a casual approach in these areas can have significant spiritual consequences, as God's holiness remains constant. Finally, the promise of "no sin" through obedience encourages us that following God's clear instructions leads to peace, freedom from guilt, and a flourishing relationship with Him, while disobedience can lead to spiritual brokenness or separation.
Questions for Reflection
FAQ
What was the "tithe of the tithe" and why was it so important?
The "tithe of the tithe" was a specific divine command for the Levites. The other eleven tribes of Israel were commanded to give a tenth of their produce and livestock (the tithe) to the Levites, who had no land inheritance and served in the Tabernacle. In turn, the Levites were required to present a tenth of what they received as a "heave offering" to the Aaronic priests, as detailed in Numbers 18:26-28. This system was crucial for several reasons: it demonstrated God's ultimate ownership of all resources, ensuring that even those who received divine provision (the Levites) acknowledged His sovereignty by giving back; it provided for the sustenance of the priests who ministered directly in the most holy places; and it maintained a chain of holiness and stewardship, ensuring that all parts of the sacred economy were handled with reverence and excellence, preventing the profanation of God's provisions.
Does "lest ye die" refer to physical death?
The phrase "lest ye die" in the Old Testament, particularly in contexts of profaning holy things or disobeying direct commands related to the Tabernacle/Temple, could indeed refer to physical death. We see explicit examples of this with Nadab and Abihu, who died for offering unauthorized fire, and Uzzah, who died for touching the Ark of the Covenant. However, it also encompasses a broader sense of divine judgment, which could include being "cut off" from the community, spiritual separation, or incurring God's wrath and disfavor. In the context of Numbers 18:32, it underscores the extreme seriousness of treating God's holy provisions lightly or irreverently, emphasizing that such actions carry severe, potentially life-ending, consequences in God's economy of holiness and justice. It highlights that God's holiness is not to be trifled with.
Christ-Centered Fulfillment
Numbers 18:32, with its profound emphasis on offering the "best" to avoid sin and pollution, finds its ultimate and perfect fulfillment in Jesus Christ. He is not merely "the best of it," but the very essence of perfection—the unblemished Lamb of God who takes away the sin of the world—who offered Himself as the supreme and final sacrifice. This single, perfect offering far exceeds any Old Covenant offering, for He, through the eternal Spirit, offered himself without blemish to God. Unlike the Levites who offered a portion of what they received, Jesus, as our Great High Priest, offered Himself, perfectly fulfilling the demands of God's holiness and bearing the full weight of sin that we, as humanity, could not bear. Through His perfect obedience and sacrificial death, He effectively removed the curse and the threat of death that came from our pollution of God's holy standards (Romans 5:19; 2 Corinthians 5:21). His sacrifice makes us "holy things" in God's sight, enabling us to approach God without fear of bearing sin or dying (Hebrews 10:10-14). Now, as believers, we are called to present our bodies as living sacrifices, holy and acceptable to God, offering Him our "best" in worship and service, not out of fear of death, but out of profound gratitude for the life and holiness we have received through Christ. Our ability to live a life of excellence and reverence is not based on our own merit, but on the indwelling Holy Spirit, who empowers us to honor God in all things (Philippians 2:13).