26 Say to the Levites, When you take from the children of Israel the tenth which I have given to you from them as your heritage, a tenth part of that tenth is to be offered as an offering lifted up before the Lord. 27 And this lifted offering is to be put to your credit as if it was grain from the grain-floor and wine from the vines. 28 So you are to make an offering lifted up to the Lord from all the tenths which you get from the children of Israel, giving out of it the Lord's lifted offering to Aaron the priest. 29 From everything given to you, let the best of it, the holy part of it, be offered as a lifted offering to the Lord.
Matthew Henry's Commentary on Numbers 18:26-29
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.