20 Yahweh said to Aaron, “You shall have no inheritance in their land, neither shall you have any portion among them. I am your portion and your inheritance among the children of Israel. 21 “To the children of Levi, behold, I have given all the tithe in Israel for an inheritance, in return for their service which they serve, even the service of the Tent of Meeting. 22 Henceforth the children of Israel shall not come near the Tent of Meeting, lest they bear sin, and die. 23 But the Levites shall do the service of the Tent of Meeting, and they shall bear their iniquity: it shall be a statute forever throughout your generations; and among the children of Israel they shall have no inheritance. 24 For the tithe of the children of Israel, which they offer as a wave offering to Yahweh, I have given to the Levites for an inheritance: therefore I have said to them, ‘Among the children of Israel they shall have no inheritance.’” 25 Yahweh spoke to Moses, saying, 26 “Moreover you shall speak to the Levites, and tell them, ‘When you take of the children of Israel the tithe which I have given you from them for your inheritance, then you shall offer up a wave offering of it for Yahweh, a tithe of the tithe. 27 Your wave offering shall be reckoned to you, as though it were the grain of the threshing floor, and as the fullness of the winepress. 28 Thus you also shall offer a wave offering to Yahweh of all your tithes, which you receive of the children of Israel; and of it you shall give Yahweh’s wave offering to Aaron the priest. 29 Out of all your gifts you shall offer every wave offering of Yahweh, of all its best, even the holy part of it out of it.’ 30 “Therefore you shall tell them, ‘When you heave its best from it, then it shall be reckoned to the Levites as the increase of the threshing floor, and as the increase of the winepress. 31 You shall eat it in every place, you and your households: for it is your reward in return for your service in the Tent of Meeting. 32 You shall bear no sin by reason of it, when you have heaved from it its best: and you shall not profane the holy things of the children of Israel, that you not die.’”

Matthew Henry's Commentary on Numbers 18:20-32

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.