The Holy Economics of Gratitude Text: Numbers 18:25-32
Introduction: God's Tax Plan
We live in an age that is allergic to authority, particularly when that authority touches our wallets. Men want to be their own king, their own priest, and their own treasury secretary. The modern spirit, whether it is found in the irreligious pagan or the pious-sounding evangelical, despises the notion that God has an economic structure for His kingdom. We are told that tithing is an Old Testament thing, a legalistic thing, a "bondage" thing from which the New Covenant has gloriously liberated us into the glorious freedom of giving whatever we feel like, whenever we feel like it, which for many amounts to pocket change and good intentions.
But God is the God of systems. He is the God of economies. He created the great economy of the cosmos, and He has established the economy of His church. And the foundational principle of that economy is this: God owns everything, and we are His stewards. The tithe is not you giving God a ten percent tip for good service. The tithe is you returning to God the first tenth that was always His, and in so doing, acknowledging His ownership over the other nine tenths that He graciously allows you to manage.
In our passage today, we come to a peculiar little detail in the Levitical law. It is a regulation not for the people at large, but for the ministers themselves. The Levites, who were supported by the tithes of the people, were in their turn required to tithe from what they received. This was the tithe of the tithe. This is a crucial principle that strikes at the heart of our modern, self-serving attitudes about ministry and money. It establishes that no one is exempt from the principle of firstfruits. No one gets a pass on gratitude. Those who are in the ministry are not a special class of "receivers." They are to be the chief givers, the lead worshippers, the prime examples of what it means to honor God with the first and the best.
This passage teaches us about God's holy provision for His ministers, the minister's primary duty as a worshipper, and the grave danger of treating holy things as if they were common. These are not dusty regulations for a bygone era. The general equity of these laws, the moral principle that undergirds them, is as relevant today as the day Moses wrote them down. For we still have a ministry, we still have a need for that ministry to be supported, and we still have a God who demands to be worshipped with the first and the best.
The Text
Then Yahweh spoke to Moses, saying, "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. And your contribution offering shall be reckoned to you as the grain from the threshing floor or the full produce from the wine vat. 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. 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.’ 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. 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. 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.’"
(Numbers 18:25-32 LSB)
The Tithe of the Tithe (vv. 25-26)
We begin with God's instruction to Moses for the Levites.
"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." (Numbers 18:25-26)
First, notice the context. The Levites were the tribe set apart for the service of the Tabernacle. Unlike the other tribes, they received no land inheritance in Canaan. Their inheritance was the Lord Himself, and their practical, earthly provision was the tithe from the other eleven tribes. God's people were to support God's ministry. This is the abiding principle, the general equity, that carries straight over into the New Covenant. Paul argues this very point, citing Old Testament law: "Do you not know that those who are employed in the temple service get their food from the temple, and those who serve at the altar share in the sacrificial offerings? In the same way, the Lord commanded that those who proclaim the gospel should get their living by the gospel" (1 Cor. 9:13-14).
So the Levites receive the tithe. But this income does not make them exempt from the duty of giving. They are not the terminus of the process. They too must give. They are to take a tenth of the tithe they receive and offer it up to Yahweh. This is what is called the "contribution offering," or the heave offering. It is a portion "lifted up" and dedicated to God. This demonstrates a crucial theological point: the tithe belongs to God before it belongs to the minister. The people give the tithe to God, and God, in turn, gives it to the Levites for their service. The Levites then take a portion of that tithe and give it back to God, acknowledging His ultimate ownership and their own status as worshippers.
This utterly demolishes the idea that pastors or ministers are mere employees receiving a salary for services rendered. No, they are servants of God, provided for by God through the gifts of His people, and they themselves are the lead givers. The pastor who preaches on tithing but does not tithe himself is a hypocrite and a hireling. He is treating the Lord's money as his own salary. But this passage shows that the minister is the first worshipper, not the last recipient. He is to model for the people what it means to give cheerfully, gratefully, and from the top.
Reckoned as Firstfruits (vv. 27-29)
Next, God explains the nature and quality of this offering.
"And your contribution offering shall be reckoned to you as the grain from the threshing floor or the full produce from the wine vat. 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. 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.’" (Numbers 18:27-29)
This is a fascinating detail. The Levites were not farmers. They didn't have a threshing floor or a wine vat. Their "produce" was the tithe they received. But God says that when they give their tithe of the tithe, it will be "reckoned" or "accounted" to them as though they were farmers giving the firstfruits of their harvest. God credits their gift of money, or grain, or whatever they received, with the full dignity of a firstfruits offering.
This shows us that the principle of firstfruits is not tied to an agrarian economy. The principle is about giving God the first and the best, whatever your "crop" is. For the Israelite farmer, it was grain. For the Levite, it was the tithes he received. For you, it might be the paycheck from your nine-to-five, the revenue from your business, or the dividend from an investment. The principle is the same: God gets the first cut, the top portion. It is not what is left over after all your other expenses are paid.
And notice where this tithe of the tithe goes: "to Aaron the priest." The Levites supported the higher-ranking priests. There was an order, a structure. In the New Covenant, this points to the local church supporting its own pastors, and also to that church supporting the wider work of the Kingdom, whether that be missions, church planting, or other ministries. The principle is that giving is not just an individual-to-God transaction. It is part of the ordered, structured economy of His visible kingdom on earth.
And the quality is explicitly stated: "from all the best of them, the sacred part from them." You don't give God the leftovers. You don't sort through the tithes you received and pick out the bruised fruit or the sickly lambs to pass on to the priests. You give the very best. This is the heart of worship. Giving God the best is what distinguishes the worship of Abel from the worship of Cain. Cain brought some of the fruit of the ground, an offering of "whatever." Abel brought the "fat portions" of the firstborn of his flock. He brought the best. When we give God our leftovers, in time, in energy, in money, we are offering Him Cain's sacrifice. God demands, and deserves, the best.
Wages, Not Guilt (vv. 30-31)
After the best has been given to God, the rest is given to the minister for his living.
"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. 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." (Numbers 18:30-31)
Here is the glorious liberty that comes after the duty of worship is fulfilled. Once the Levite has offered the "best of it" to God, the remaining ninety percent of the tithe he received is fully and freely his. It is "accounted" to him as his own produce. He is not to feel guilty about it. He is not to live as a professional beggar. It is his "compensation," his wages, for his service in the tent of meeting.
This is a crucial balance. The ministry is not a fast track to earthly riches, but neither is it a vow of poverty. The minister is to be provided for, and provided for well enough that he and his household can eat and live without being a burden or being distracted from his primary calling. The apostle Paul is clear: "the elders who rule well are to be considered worthy of double honor, especially those who labor in preaching and teaching" (1 Timothy 5:17). That word "honor" in context, absolutely includes financial remuneration.
But the order is non-negotiable. First comes the offering to God. When the best has been given to God, the rest is sanctified for the minister's use. When a minister receives his support from the church, his first act should be to write his own tithe check. By giving God the firstfruits, he consecrates the remainder. He can then receive his pay with a clean conscience and a grateful heart, knowing that it is his just wage from the Lord for his labor in the gospel.
Profaning the Holy (v. 32)
The passage concludes with a stark and severe warning.
"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.’" (Numbers 18:32)
There are two ways to live with the money God provides. You can live without sin, or you can profane the holy and die. The difference lies in one action: "when you have raised up the best of it." When the first and best is given to God, there is no sin in using the rest. It is clean. It is sanctified. You can pay your mortgage with it, buy groceries with it, and take your family on vacation with it, all without guilt.
But if you fail to do this, if you treat God's tithe as your own personal income first, you "profane the sacred gifts." To profane something is to take what is holy, what is set apart for God, and treat it as common. The tithe that comes into the church is a sacred gift. It has been set apart by the people for the Lord's work. When the minister receives it, it is still a sacred gift. If he uses it for himself before he renders to God what is God's, he is committing an act of profanation. He is like a man using the communion chalice to drink his morning coffee. He is taking what is holy and making it common.
And the consequence is not a slap on the wrist. It is death. "so that you will not die." This is not a metaphor. Think of Nadab and Abihu, who offered unauthorized fire (Lev. 10). Think of Uzzah, who touched the ark to steady it (2 Sam. 6). God does not take the profanation of holy things lightly. While we are under a covenant of grace, we must not think that this principle has vanished. The author of Hebrews warns us that since we have received a better covenant, our responsibility is greater, not lesser (Heb. 12:25-29). To treat the provision for the gospel ministry as a common salary, to consume it all upon ourselves without first rendering worship to God, is to play with holy fire.
The application for all of us, not just for ministers, is plain. Your income is a sacred gift from God. The first portion of it belongs to Him. When you bring that tithe into the storehouse, you are handling a holy thing. When you give God the first and the best, He sanctifies the rest for your use, and you can enjoy it without sin. But when you give God the leftovers, or nothing at all, you are profaning what He has provided. You are robbing God, as Malachi says, and you are inviting a curse instead of a blessing.
Conclusion: A Cheerful Giver's Logic
This passage, then, is a beautiful picture of the logic of God's kingdom economy. It is an economy of grace, gratitude, and holy order. The people of God joyfully support the work of the ministry. The ministers of God joyfully receive that support, and then, as lead worshippers, joyfully give back to God the first and the best. This "tithe of the tithe" then supports the broader work of the kingdom.
This is the model for the church today. The tithe is not an outdated law; it is the baseline of grateful, systematic giving. It is the training wheels for radical generosity. The principle of supporting the ministry is not a fundraising tactic; it is God's ordained plan for the advancement of the gospel. And the principle of giving God the best is not a suggestion for the super-spiritual; it is the fundamental grammar of true worship.
So let us not be a people who treat holy things as common. Let us not be a people who give God our scraps and leftovers. Let us be a people who understand that everything we have is a gift. Let our ministers be the chief examples of this, leading the way in cheerful, sacrificial giving. And let all of us, out of gratitude for the unspeakable gift of His Son, bring to Him our best, our firstfruits, knowing that in doing so, we bear no sin, but rather walk in the joyful freedom of faithful stewards.