21 As for the tribe of Levi, your relatives, I will compensate them for their service in the Tabernacle. Instead of an allotment of land, I will give them the tithes from the entire land of Israel. 22 "From now on, no Israelites except priests or Levites may approach the Tabernacle. If they come too near, they will be judged guilty and will die. 23 Only the Levites may serve at the Tabernacle, and they will be held responsible for any offenses against it. This is a permanent law for you, to be observed from generation to generation. The Levites will receive no allotment of land among the Israelites, 24 because I have given them the Israelites' tithes, which have been presented as sacred offerings to the Lord . This will be the Levites' share. That is why I said they would receive no allotment of land among the Israelites." 25 The Lord also told Moses, 26 "Give these instructions to the Levites: When you receive from the people of Israel the tithes I have assigned as your allotment, give a tenth of the tithes you receive-a tithe of the tithe-to the Lord as a sacred offering. 27 The Lord will consider this offering to be your harvest offering, as though it were the first grain from your own threshing floor or wine from your own winepress. 28 You must present one-tenth of the tithe received from the Israelites as a sacred offering to the Lord . This is the Lord 's sacred portion, and you must present it to Aaron the priest. 29 Be sure to give to the Lord the best portions of the gifts given to you. 30 "Also, give these instructions to the Levites: When you present the best part as your offering, it will be considered as though it came from your own threshing floor or winepress. 31 You Levites and your families may eat this food anywhere you wish, for it is your compensation for serving in the Tabernacle. 32 You will not be considered guilty for accepting the Lord 's tithes if you give the best portion to the priests. But be careful not to treat the holy gifts of the people of Israel as though they were common. If you do, you will 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.