Commentary - Numbers 18:25-32

Bird's-eye view

In this portion of Numbers, the Lord is tidying up some of the administrative details for His worship. He has already established that the Levites, who have no land inheritance in Israel, are to be supported by the tithes of the people (Num. 18:21-24). This is their compensation for their service at the tent of meeting. But the Levites are not an end in themselves. They are part of a larger system of worship, and they too must acknowledge the source of their provision. This passage establishes a foundational principle of graduated responsibility and honor. The people give to the Levites, and the Levites in turn give to the priests. This is not a bureaucratic shuffle; it is a tangible representation of a glorious theological reality. All that we have is from God, and our giving is simply a glad acknowledgment of that fact, returning to Him a portion of what was always His. This tithe of the tithe ensures that the priests, who bear the highest responsibility before God, are supported, and it teaches every Israelite, including the Levites, that they all live by grace.

The central theme is that nearness to God requires a corresponding holiness and acknowledgment. The Levites minister in the courts of the Lord, and their income is therefore holy. But the priests minister in the holiest places, and so they are supported by the holiest portion of that income. This is a principle of firstfruits, of giving God the best, which we see woven throughout Scripture. It is a constant reminder that God is not to be trifled with, and He is not to be fobbed off with leftovers. He is the sovereign Lord, and our giving is an act of worship that reflects our understanding of His supreme worth.

Outline

Context In Numbers

This passage follows directly after the confirmation of Aaron's priesthood through the budding of his staff (Num. 17) and the Lord's detailed instructions concerning the duties and provisions for the priests and Levites (Num. 18:1-24). The rebellion of Korah in chapter 16 was a direct challenge to God's ordained leadership. God's response was swift and deadly, but it was also pastoral. He did not just destroy the rebels; He graciously clarified the roles of the priests and Levites, and He established how His ministers were to be cared for. This section on the tithe of the tithe is the capstone of that instruction. It integrates the Levites fully into the system of worshipful giving, ensuring that they are not mere recipients or functionaries, but also active participants in honoring the Lord with their substance.

Commentary

25 Then Yahweh spoke to Moses, saying,

The formula is standard, but we must never let it become commonplace. God speaks. History unfolds because the living God communicates His will to His designated representatives. Moses is not inventing a tax code here. This is not a proposal for the finance committee. This is divine revelation, straight from the throne of Heaven. The entire economic system that supports the worship of Israel is grounded in a direct command from Yahweh. This is how God's house is to be ordered.

26 “Moreover, you shall speak to the Levites and say to them, ‘When you take from the sons of Israel the tithe which I have given you from them for your inheritance, then you shall raise up a contribution offering from it to Yahweh, a tithe of the tithe.’

Here is the heart of the matter. The Levites are to receive the tithe from the twelve tribes. This is their inheritance, their portion, because they have been denied a territorial inheritance in the land. Their livelihood is the worship of God. But this income is not without obligation. From the tithes they receive, they are to present an offering back to the Lord. And what is the measure of this offering? A tithe of the tithe. A tenth of the tenth they receive. This is not an arbitrary figure. It establishes a beautiful symmetry. The people honor the Levites, and the Levites honor the priests, and in all of it, God is honored. Notice the language: "which I have given you." The tithe is not ultimately from the sons of Israel; it is from God, through the sons of Israel. The Levites are on God's payroll. And because it is a gift from God, they are to respond with gift. Grace received should always result in grace given.

27 And your contribution offering shall be reckoned to you as the grain from the threshing floor or the full produce from the wine vat.

This is a crucial point of theology. The Levites do not own fields. They do not have threshing floors or wine vats. Their "increase" comes in the form of the tithes from the other tribes. But God, in His economy, reckons their tithe of the tithe as though it were the firstfruits of their own labor. He dignifies their offering. He is not treating them as second class citizens who are merely passing along someone else's money. When they give their tenth, it is accounted to them as a genuine offering from their own substance. This teaches us that God looks at the heart and the principle, not just the external form. Whether you are a farmer giving grain or a Levite giving from the tithes you received, the act of faithfully setting aside the first portion for God is what matters.

28 So you shall also raise up a contribution offering to Yahweh from all your tithes, which you receive from the sons of Israel; and from it you shall give the contribution offering of Yahweh to Aaron the priest.

This verse clarifies the destination of the Levites' tithe. It is Yahweh's contribution, and it is to be given to Aaron the priest. This supports the high priestly office. Aaron and his sons, who minister directly before the Lord in the tabernacle, are to be supported by this "best of the best." The people's tithe supports the wider ministry of the Levites, and the Levites' tithe supports the focused ministry of the priesthood. This tiered system ensures that those with the greatest spiritual responsibility are cared for, and it provides a model for how the church ought to function. Those who labor in the word and doctrine are worthy of double honor, and this principle is laid down right here in the Pentateuch.

29 Out of all your gifts you shall raise up every contribution offering due to Yahweh, from all the best of them, the sacred part from them.’

God is not interested in our leftovers. He is not honored by what costs us nothing. The contribution for the priests was not to be scraped from the bottom of the barrel. It was to be taken "from all the best of them." The Hebrew word here for "best" is cheleb, which often refers to the fat, the richest portion. The Levites were to take the tithes they received, identify the very best part, and designate that as the sacred portion for the Lord's priests. This principle of giving God the first and the best is a constant theme in Scripture. Cain's offering was rejected, likely because it was not the best. Abel's was accepted. Under the law, the sacrificial animals had to be without blemish. This is because the quality of our offering is a direct reflection of our estimation of the one to whom we are offering it. A begrudging gift of second rate goods is an insult to the majesty of Heaven.

30 And you shall say to them, ‘When you have raised up from it the best of it, then the rest shall be accounted to the Levites as the product of the threshing floor and as the product of the wine vat.

Here is the blessing that comes with obedience. Once the Levites have faithfully separated the best portion for the priests, the remaining ninety percent of what they received is sanctified for their own use. It is "accounted" to them as their own legitimate produce. They can enjoy it with a clean conscience. This is a foundational economic principle. When we honor God first with our substance, He blesses and sanctifies the rest for our enjoyment. But if we withhold from God what is His, a curse clings to everything else we possess. The ninety percent is only truly ours to enjoy after the ten percent has been faithfully rendered.

31 And you may eat it anywhere, you and your households, for it is your compensation in return for your service in the tent of meeting.

The remainder of the tithe is the Levites' wages. It is their "compensation" or "reward" for their essential work at the tabernacle. And they are free to eat it "anywhere." Unlike certain sacred offerings that had to be eaten in a holy place, this portion was for their sustenance. They could take it home to their families. This reminds us that ministry is real work, and those who perform it have a right to be supported by it. Paul argues this very point in 1 Corinthians 9, appealing directly to the Old Testament law about priests who serve at the altar sharing in the offerings. The support of the ministry is not an act of charity; it is a matter of justice.

32 And you will bear no sin by reason of it when you have raised up the best of it. But you shall not profane the sacred gifts of the sons of Israel, so that you will not die.’ ”

The passage concludes with a solemn warning. Obedience in this matter keeps the Levites free from sin. By giving the best part to the priests, they handle the sacred gifts of Israel appropriately. But if they fail to do this, if they treat the tithe as common, if they keep the best for themselves and pass on an inferior portion, they will profane what is holy. And the penalty for profaning the things of God is death. This is not a game. Handling the finances of God's kingdom is a weighty responsibility. To treat God's portion as our own is to commit sacrilege, and the Lord will not hold him guiltless who takes His name, or His tithe, in vain. The entire system is designed to instill a profound reverence for the holiness of God in every aspect of life, right down to the family budget.

Application

The principles laid out here are not dusty relics of an ancient economy. They are shot through with permanent theological truth. First, we see that all believers are recipients of God's grace, and therefore all believers have an obligation to be givers. There are no exemptions. The Levites, who were themselves supported by giving, were in turn required to give. Pastors and those in full time Christian ministry should be the most generous people in the congregation, not the ones who think they get a pass.

Second, we learn that our giving must be from the top. It must be the first and the best, not the last and the least. We are to give God our firstfruits, not our leftovers. This is a tangible way of declaring that He has the first claim on every aspect of our lives. When we write the check to the church before we pay any other bills, we are making a theological statement.

Third, this passage demonstrates a beautiful structure of mutual support within the body of Christ. The people support the ministry, and the ministry in turn supports those with greater responsibilities. In our day, this means the congregation supports its local church, and the local church in turn supports missions, church plants, and other ministries of the word. It is a web of cheerful, obligatory reciprocity.

Finally, we are reminded that this is a matter of life and death. To mishandle the things of God, to profane what He has declared holy, is a grave sin. While we are no longer under the threat of immediate physical death for such infractions, we must not think that God takes sacrilege lightly. To rob God, as Malachi would later put it, is to invite a curse. But to give faithfully, cheerfully, and from the best that we have, is to walk in the way of blessing, ensuring that the rest of what God has given us is sanctified for our good and His glory.