21 And to the children of Levi, behold, I have given all the tithes in Israel for an inheritance, for their service which they perform, the service of the tent of meeting. 22 Neither shall the children of Israel henceforth come near the tent of meeting, to bear sin and die. 23 But the Levite, he shall perform the service of the tent of meeting, and they shall bear their iniquity: it is an everlasting statute throughout your generations. And among the children of Israel shall they possess no inheritance; 24 for I have given for an inheritance to the Levites the tithes of the children of Israel, which they offer as a heave-offering to Jehovah; therefore I have said of them, They shall possess no inheritance among the children of Israel. 25 And Jehovah spoke to Moses, saying, 26 And to the Levites shalt thou speak, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer a heave-offering from it for Jehovah, the tenth of the tithe. 27 And your heave-offering shall be reckoned unto you, as the corn from the threshing-floor, and as the fulness of the winepress. 28 Thus ye also shall offer Jehovah's heave-offering of all your tithes, which ye take of the children of Israel; and ye shall give thereof Jehovah's heave-offering to Aaron the priest. 29 Out of all that is given you ye shall offer the whole heave-offering of Jehovah,—of all the best thereof the hallowed part thereof. 30 And thou shalt say unto them, When ye heave the best thereof from it, then it shall be counted unto the Levites as produce of the threshing-floor, and as produce of the winepress. 31 And ye shall eat it in every place, ye and your households; for it is your reward for your service in the tent of meeting. 32 And ye shall bear no sin by reason of it, if ye heave from it the best of it; and ye shall not profane the holy things of the children of Israel, lest ye die.
Matthew Henry's Commentary on Numbers 18:21-32
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.