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. 25 Then the Lord spoke to Moses, saying: 26 You shall speak to the Levites, saying: When you receive from the Israelites the tithe that I have given you from them for your portion, you shall set apart an offering from it to the Lord, a tithe of the tithe. 27 It shall be reckoned to you as your gift, the same as the grain of the threshing floor and the fullness of the wine press. 28 Thus you also shall set apart an offering to the Lord from all the tithes that you receive from the Israelites; and from them you shall give the Lord's offering to the priest Aaron. 29 Out of all the gifts to you, you shall set apart every offering due to the Lord; the best of all of them is the part to be consecrated. 30 Say also to them: When you have set apart the best of it, then the rest shall be reckoned to the Levites as produce of the threshing floor, and as produce of the wine press. 31 You may eat it in any place, you and your households; for it is your payment for your service in the tent of meeting. 32 You shall incur no guilt by reason of it, when you have offered the best of it. But you shall not profane the holy gifts of the Israelites, on pain of death.
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.