26 "Speak to the Levites. Tell them, When you get the tithe from the People of Israel, the inheritance that I have assigned to you, you must tithe that tithe and present it as an offering to God. 27 Your offerings will be treated the same as other people's gifts of grain from the threshing floor or wine from the wine vat. 28 This is your procedure for making offerings to God from all the tithes you get from the People of Israel: give God's portion from these tithes 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.