26 Moreover thou shalt speak unto the Levites, and say unto them, When ye take of the children of Israel the tithe which I have given you from them for your inheritance, then ye shall offer up a heave-offering of it for Jehovah, a tithe of the tithe. 27 And your heave-offering shall be reckoned unto you, as though it were the grain of the threshing-floor, and as the fulness of the winepress. 28 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.
Matthew Henry's Commentary on Numbers 18:26-28
Commentary on Numbers 18:20-32
(Read Numbers 18:20-32)
As Israel was a people not to be numbered among the nations, so Levi was a tribe to be distinguished from the rest. Those who have God for their Inheritance and their Portion for ever, ought to look with holy contempt and indifference upon the possessions of this world. The Levites were to give God his dues out of their tithes, as well as the Israelites out of their increase. See, in 2 Thessalonians 3:10. 2. We must be sure that God has his dues out of it. We have the comfort of our substance, when we have honoured the Lord with it. Ye shall bear no sin by reason of it, when ye have heaved the best from it. We should give alms of such things as we have, that all may be holy and comfortable to us.