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.
Matthew Henry's Commentary on Numbers 18:26-29
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.