21 To the Levites I have given every tithe in Israel for a possession in return for the service that they perform, the service in the tent of meeting. 22 From now on the Israelites shall no longer approach the tent of meeting, or else they will incur guilt and die. 23 But the Levites shall perform the service of the tent of meeting, and they shall bear responsibility for their own offenses; it shall be a perpetual statute throughout your generations. But among the Israelites they shall have no allotment, 24 because I have given to the Levites as their portion the tithe of the Israelites, which they set apart as an offering to the Lord. Therefore I have said of them that they shall have no allotment among the Israelites.
Matthew Henry's Commentary on Numbers 18:21-24
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.