Text -- Numbers 18:20-32 (NET)

Duties of the Levites

18:20 The Lord spoke to Aaron, “You will have no inheritance in their land, nor will you have any portion of property among them– I am your portion and your inheritance among the Israelites. 18:21 See, I have given the Levites all the tithes in Israel for an inheritance, for their service which they perform– the service of the tent of meeting. 18:22 No longer may the Israelites approach the tent of meeting, or else they will bear their sin and die. 18:23 But the Levites must perform the service of the tent of meeting, and they must bear their iniquity. It will be a perpetual ordinance throughout your generations that among the Israelites the Levites have no inheritance. 18:24 But I have given to the Levites for an inheritance the tithes of the Israelites that are offered to the Lord as a raised offering. That is why I said to them that among the Israelites they are to have no inheritance.”

Instructions for the Levites

18:25 The Lord spoke to Moses: 18:26 “You are to speak to the Levites, and you must tell them, ‘When you receive from the Israelites the tithe that I have given you from them as your inheritance, then you are to offer up from it as a raised offering to the Lord a tenth of the tithe. 18:27 And your raised offering will be credited to you as though it were grain from the threshing floor or as new wine from the winepress. 18:28 Thus you are to offer up a raised offering to the Lord of all your tithes which you receive from the Israelites; and you must give the Lord’s raised offering from it to Aaron the priest. 18:29 From all your gifts you must offer up every raised offering due the Lord, from all the best of it, and the holiest part of it.’ 18:30 “Therefore you will say to them, ‘When you offer up the best of it, then it will be credited to the Levites as the product of the threshing floor and as the product of the winepress. 18:31 And you may eat it in any place, you and your household, because it is your wages for your service in the tent of meeting. 18:32 And you will bear no sin concerning it when you offer up the best of it. And you must not profane the holy things of the Israelites, or else you will die.’”

Commentary -- Word/Phrase Notes (per phrase)

Wesley: Num 18:20

In the land of the children of Israel. You shall not have a distinct portion of land, as the other tribes shall. The reason of this law, was, partly because God would have them wholly devoted to his service, and therefore free from worldly incumbrances; partly, because God had abundantly provided for them otherwise, by tithes and first-fruits and oblations; and partly that by this means being dispersed among the several tribes, they might have the better opportunity for teaching and watching over the people.

Wesley: Num 18:20

I have appointed thee a liberal maintenance out of my oblations.

Wesley: Num 18:21

For the tithes were all given to the Levites, and out of their tithes the tenth was given to the priests.

Wesley: Num 18:22

So nigh as to do any proper act to the priests or Levites.

Wesley: Num 18:23

The punishment due not only for their own, but also for the people's miscarriage, if it be committed through their connivance or negligence. And this was the reason why the priests withstood King Uzziah, when he would have burnt incense to the Lord.

Wesley: Num 18:24

An acknowledgment that they have all their land and the fruits of it from God's bounty. Note the word heave-offering, which is for the most part understood of a particular kind of offerings heaved or lifted up to the Lord, is here used for any offering.

Wesley: Num 18:26

They who are employed in assisting the devotions of others, must be sure to pay their own as an heave-offering. Prayers and praises, or rather the heart lifted up in them, are now our heave-offerings.

Wesley: Num 18:27

It shall be accepted of you as much as if you offered it out of your own lands and labours.

Wesley: Num 18:28

And to his children, who were all to have their share herein.

Wesley: Num 18:29

Not only out of your tithes, but out of the other gifts which you receive from the people, and out of those fields which shall belong to your cities.

Wesley: Num 18:29

To the priest. As many gifts, so many heave-offerings; you shall reserve a part out of each of them for the priest.

Wesley: Num 18:29

the tenth part, which was the part or proportion that God hallowed or sanctified to himself as his proper portion.

Wesley: Num 18:31

In every clean place, and not in the holy place only.

Wesley: Num 18:32

As you will do, if you abuse their holy offerings, by reserving that entirely to yourselves, which they offer to God to be disposed as he hath appointed, namely, part to you, and part to the priests.

JFB: Num 18:21-22

Neither the priests nor the Levites were to possess any allotments of land but to depend entirely upon Him who liberally provided for them out of His own portion; and this law was subservient to many important purposes--such as that, being exempted from the cares and labors of worldly business, they might be exclusively devoted to His service; that a bond of mutual love and attachment might be formed between the people and the Levites, who, as performing religious services for the people, derived their subsistence from them; and further, that being the more easily dispersed among the different tribes, they might be more useful in instructing and directing the people.

JFB: Num 18:23

They were to be responsible for the right discharge of those duties that were assigned to them, and consequently to bear the penalty that was due to negligence or carelessness in the guardianship of the holy things.

JFB: Num 18:26

Out of their own they were to pay tithes to the priests equally as the people gave to them. The best of their tithes was to be assigned to the priests, and afterwards they enjoyed the same liberty to make use of the remainder that other Israelites had of the produce of their threshing-floors and wine-presses.

JFB: Num 18:32

Neglect in having the best entailed sin in the use of such unhallowed food. And the holy things would be polluted by the reservation to themselves of what should be offered to God and the priests.

Clarke: Num 18:20

I am thy part and thine inheritance - The principal part of what was offered to God was the portion of the priests, therefore they had no inheritance of land in Israel; independently of that they had a very ample provision for their support. The rabbins say twenty-four gifts were given to the priests, and they are all expressed in the law. Eight of those gifts the priests ate nowhere but in the sanctuary: these eight are the following: -

1.    The flesh of the Sin-Offering, whether of beasts or fowls, Lev 6:25, Lev 6:26

2.    The flesh of the Trespass-Offering, Lev 7:1, Lev 7:6

3.    The Peace-Offerings of the congregation, Lev 23:19, Lev 23:20

4.    The remainder of the Omer or Sheaf, Lev 23:10, etc

5.    The remnants of the Meat-Offerings of the Israelites, Lev 6:16

6.    The two Loaves, Lev 23:17

7.    The Shew-Bread, Lev 24:9

8.    The Log of oil offered by the leper, Lev 14:10, etc

Five of those gifts they ate only in Jerusalem: -

1.    The breast and shoulder of the Peace-Offerings, Lev 7:31, Lev 7:34

2.    The Heave-Offering of the sacrifice of confession, Lev 7:12-14

3.    The Heave-Offering of the Nazarite’ s ram, Lev 6:17-20

4.    The Firstling of the clean beast, Num 18:15; Deu 15:19, Deu 15:20

5.    The First-Fruits, Num 18:13

Five gifts were not due unto them by the law, but in the land of Israel only: -

1.    The heave-offering or First-Fruits, Num 18:12

2.    The heave-offering of the Tithe, Num 18:28

3.    The Cake, Num 15:20

These three were holy

4.    The first-fruits of the Fleece, Deu 18:4

5.    The Field of Possession, Numbers 35

These two were common

Five gifts were due unto them both within and without the land: -

1.    The gifts of the Beasts Slain, Deu 18:3

2.    The redemption of the First-Born Son, Num 18:15

3.    The Lamb for the firstling of an ass, Exo 4:20; Numbers 18

4.    The restitution of that taken by violence from a stranger, Num 5:8

5.    All Devoted things, Num 18:14

One gift was due unto them from the sanctuary: -

1.    The skins of the burnt-offering, and all the skins of the other most holy things, Lev 7:8

In all 24. See Ainsworth

The gifts which the females of the priests’ families had a part in were these: -

1.    The heave-offering, or first-fruits

2.    The heave-offering of the tithe

3.    The cake

4.    The gifts of the beast, Deu 18:3

5.    The first of the fleece

- See Mishna, Tract. Biccurim, and Ainsworth on the Pentateuch

Besides all this the priests had the tribute money mentioned Num 31:28, Num 31:29.

Clarke: Num 18:21

Behold, I have given the children of Levi all the tenth -

1.    The Levites had the tenth of all the productions of the land

2.    They had forty-eight cities, each forming a square of 4,000 cubits

3.    They had 2,000 cubits of ground round each city. Total of the land they possessed, 53,000 acres

4.    They had the first-fruits and certain parts of all the animals killed in the land

Canaan contained about 11,264,000 acres; therefore the portion possessed by the Levites was rather less than as one to two hundred and twelve; for 11,264,000 divided by 53,000, quotes only 212 28/53 - See Lowman, Dodd, etc. But though this was a very small proportion for a whole tribe that had consented to annihilate its political existence, that it might wait upon the service of God, and labor for the people’ s souls; yet let it be considered that what they possessed was the best of the land: and while it was a slender remuneration for their services, yet their portion was such as rendered them independent, and kept them comfortable; so that they could wait on the Lord’ s work without distraction. This is a proper pattern for the maintenance of the ministers of God: let them have a sufficiency for themselves and families, that there may be no distracting cares; and let them not be encumbered with riches or worldly possessions, that they may not be prevented from taking care of souls.

Clarke: Num 18:28

Thus ye also shall offer a heave-offering - As the Levites had the tithe of the whole land, they themselves were obliged to give the tithe of this tithe to the priests, so that this considerably lessened their revenue. And this tithe or tenth they were obliged to select from the best part of the substance they had received, Num 18:29, etc. A portion of all must be given to God, as an evidence of his goodness, and their dependence on him. See the end at Num 20:28.

Calvin: Num 18:20

20.And the Lord spake unto Aaron This passage only refers in general to the payment of those tithes which were common to all the Levites. We shall soon afterwards see that the Levites, by God’s command, paid other tithes to the priest; and a third sort will be added, which were only offered every third year. As to the present passage, God requires tithes of the people for the maintenance of the tribe of Levi. It is indeed certain that the custom had existed of old among the ancient patriarchs before the Law, that they should vow or offer tithes to God, as appears from the example of Abraham and Jacob. Moreover, the Apostle infers that the priesthood of Melchisedec was superior to that of the Law, because, when Abraham paid him tithes, he also received tithes of Levi himself. (Gen 14:20; Gen 28:22; Heb 7:11.) But there were two different and special reasons for this payment of tithes, which God ordained by Moses. First, because the land had been promised to the seed of Abraham, the Levites were the legitimate inheritors of a twelfth part of it; but they were passed over, and the posterity of Joseph divided into two tribes: unless, therefore, they had been provided for in some other way, the distribution would have been unequal. Again, forasmuch as they were employed in the sanctuary, their labor was worthy of some remuneration, nor was it reasonable that they should be defrauded of their subsistence, when they were set apart for the performance of the sacred offices, and for the instruction of the people. Two reasons are consequently laid down why God would have them receive tithes from the rest of the people, viz., because they had no part in Israel, and because they were engaged in the service of the tabernacle. Besides, God, who as their King laid claim to the tithes as His own right, resigns them to the Levites, and appoints them to be as it were His representatives. To this the words, “I am thine inheritance,” refer.

The manner in which the tithes were employed will be seen afterwards in its proper place: it will be sufficient now to remember that the part which God had taken away from them and transferred to the sons of Joseph was thus compensated for; and since they were withdrawn from domestic cares, that in the name of all the people they might be more at liberty for, and more intent upon, sacred things, an income for their maintenance was thus given them. Wherefore the Papal priests draw a silly inference, when they claim the tithes for themselves, as if due to them in right of the priesthood; else must they needs prove that those, whom they call the laity, are their tenants, as if they were themselves the lords of the twelfth part of all landed property; and again, it would be sacrilege to appropriate the tithes to their own use, and to possess other lands of which they receive the rent. Nor does that expression of the Apostle, which they no less dishonestly than ignorantly allege, help them at all,

"The priesthood being changed, the right also is at the same time transferred.” (Heb 7:12.)

The Apostle there contends, that whatever the Law had conferred on the Levitical priests now belongs to Christ alone, since their dignity and office received its end in Him. These blockheads, just as if they had robbed Christ, appropriate to themselves the honor peculiar to Him. If they duly performed their duties, and, giving up all earthly business, devoted themselves altogether to the instruction of the people, and to the execution of all the other offices of good and faithful pastors, unquestionably they ought to be maintained by the public; as Paul correctly infers that a subsistence is now no less due to the ministers of the Gospel than of old to the priests who waited at the altar, (1Co 9:14;) but under this pretext they unjustly lay hands on the tithes, as if they were their owners, and with still greater impudence accumulate landed properties and other revenues.

It is probable that when the Roman Emperors ²¹⁴ first professed themselves Christians, either induced by just and proper feelings, or out of superstition, or impressed with a pious solicitude that the Church should not be without ministers, they gave the tithes for the maintenance of the clergy; for whilst the Roman State was kee, the people used to exact tithes from their tributary nations. And this was the case, too, where there were kings; for the Sicilians ²¹⁵ paid tithes before the Romans obtained dominion over them. Moreover, if there was a scarcity of corn in the city, the senate demanded a second tithe of the provinces. Nay, we gather from 1Sa 8:15, that it was a most ancient custom for kings to receive tithes; so that we need not be surprised that the Romans should have imitated this example. Whence we may infer that, when the Emperors wished to bestow a maintenance on pastors out of the public stock, they rather chose a tenth than any other proportion, that they might imitate God. And in fact some traces of this still remain; for the tithes do not everywhere belong to the priests; and it is well known that a good part of them are swallowed up by monks and abbots, who were not formerly reckoned among the clergy. I need not say that some lands are tithe free. But how would the Pope have allowed them to be held by laymen, if, by divine right, (as they stupidly prate,) they had been the sacred inheritance of the clergy? In conclusion, inasmuch as titlies are to be counted amongst public imposts and tributes, let not private individuals refuse to pay them, unless they wish to destroy the political state and government of kingdoms; but let pious princes take care to correct abuses, so that idle bellies may not devour public revenues which are devoted to the Church.

I am thy part I have just before explained the meaning of this clause, viz., that, because the Levites were excluded from the common inheritance, God compensates this loss out of what is His, as if they received it from His hand; as much as to say, that He in Himself afforded a supply abundantly sufficient for their remuneration. Meanwhile, they are commanded to be contented in Him alone. Nor can we doubt but that David alludes to this passage when he exclaims,

"The Lord is the portion of mine inheritance; the lines are fallen unto me in pleasant places,” (Psa 16:5;)

for he intimates not only that God is more to him than all earthly wealth, but that in comparison with Him all that others accounted to be most excellent and delectable was worthless. Since now we are all made priests in Christ, this condition is imposed upon us, that we should seek no other portion. Not that we are actually to renounce all earthly goods, but because our felicity is so securely based on Him, that, contented with Him, we should patiently endure the want of all things, whilst those who possess anything should be no less free and unentangled than as if they possessed nothing.

Calvin: Num 18:22

22.Neither must the children of Israel He again inculcates what he had before said, that the Levites were chosen to attend to the sacred things; since God would not admit all the people promiscuously, as before the giving of the Law, when others also offered the sacrifices. But, nevertheless, He strongly charges them that they should be attentive to the performance of their duties, since, if any of them should offend, their crime would be fatal; for so we must understand His words, “they shall bear their iniquity ²⁰² to die:” just as in the next verse He says that they shall be guilty of all the pollutions, for, if the service of God should be defiled by inadvertency, the crime shall be imputed to them.

Calvin: Num 18:25

25.And the Lord spake unto Moses This is another kind of tithe, i.e., a hundredth part of the whole produce, which the Levites paid to the priests. Some reckon a third kind; but I have given my reasons why I do not agree with this opinion. Assuredly it is not probable that in the same year double tithes were exacted and paid. Let this twofold division, therefore, be enough for us. A larger portion was given to the priests, not only as an honorable distinction, but. because greater holiness and integrity in expending them was expected from them; and also that they might meet many peculiar burdens. Lest then the Levites should be too sordid and niggardly, God declares that their theft would be no less wicked if they dealt dishonestly towards the priests, than as if the people should withhold any part of their own just share; for this is the object of the words, that the tithe of the tithes, which they are commanded to pay, should be as if they paid it from the threshing-floor and the wine-press, (Num 18:27;) as though it were said that they were no more exempted from the second tithes, than the people from the first. The precept is then still further extended, viz., that they should offer a part of all the offerings. Thirdly, sincere liberality is inculcated upon them, that they should not lay aside as the priests’ portion anything that was lean or out of condition, or in any respect of inferior quality, but that they should rather offer whatever was most choice; for this is what is meant by the word חלב , cheleb, ²²⁴ which some translate adeps; the word pinguedo seemed more suitable, in which, however, there is a metaphor contained.

TSK: Num 18:20

Thou shalt have : The principal part of what was offered to God was the portion of the priests; who had no inheritance of land in Israel. The Rabbins say, 24 gifts were given to the priests; all of which are expressed in the law.

no inheritance : Num 18:23, Num 18:24, Num 26:62; Deu 10:9, Deu 12:12, Deu 14:27, Deu 14:29; Jos 14:3

Eaten only in the sanctuary
1.	The flesh of the sin-offering	Lev 6:25, Lev 6:26
2.	The flesh of the trespass-offering	Lev 7:1, Lev 7:6
3.	The peace-offering of the congregation	Lev 23:19, Lev 23:20
4.	The remainder of the sheaf	Lev 23:10
5.	The remnants of the meat-offerings	Lev 6:16
6.	The two loaves	Lev 23:17
7.	The shew-bread	Lev 24:9
8.	The log of oil offered by the leper	Lev 14:10
Eaten only at Jerusalem
1.	The breast and shoulder of the peace-offerings	Lev 7:31-34
2.	The heave-offering of confession	Lev 7:12-14
3.	The heave-offering of the Nazarite’ s ram	Lev 6:17-20
4.	The firstling	Lev 18:15
5.	The first-fruits	Lev 18:13
Due only in the land of Israel
1.	The heave-offering of first-fruits	Lev 12:1-8
2.	Of the tithe	Lev. 28
3.	The cake	Lev 15:20
4.	The first of the fleece	Deu 18:4
5.	The field of possession	Lev. 35
Due both within and without the land
1.	The gifts of slain beasts	Deu 18:3
2.	The redemption of the first-born	Deu 18:15
3.	The lamb for a firstling ass	Exo 4:20
4.	That taken by violence from a stranger	Lev 5:8
5.	All devoted things
From the sanctuary
1.	The skins, etc.	Lev 7:8
	Decreases	61,020
	Increases	59,200
	Change	-1,820

It should be observed, that among these there was not one of the former census, except Joshua and Caleb. (See note on Num 26:64, and see note on Num 26:65.) Thus, though there was such an amazing increase in seven tribes, yet so great was the decrease in the other five tribes, that the balance against the present census is 1,820, as appears above. Notwithstanding the amazing increase in some, and decrease in other tribes, the same sort of proportion is kept in their several divisions; so as to keep the division in the front the largest, and that in the rear the next.

I am thy part : Deu 18:1, Deu 18:2; Jos 13:14, Jos 13:33, Jos 14:3, Jos 18:7; Psa 16:5, Psa 73:26, Psa 142:5; Lam 3:24; Eze 44:28; 1Co 3:21-23; Rev 21:3

TSK: Num 18:21

the tenth : Num 18:24-26; Lev 27:30-32; Deu 12:17-19, Deu 14:22-29; 2Ch 31:5, 2Ch 31:6, 2Ch 31:12; Neh 10:37-39, Neh 12:44, Neh 13:12

even the service : Num 18:6, Num 3:7, Num 3:8; 1Co 9:13, 1Co 9:14; Gal 6:6

TSK: Num 18:22

come nigh : Num 18:7, Num 1:52, Num 3:10, Num 3:38

bear sin : Lev 20:20, Lev 22:9

and die : Heb. to die

TSK: Num 18:23

do the service : Num 3:7

among : Num 18:20

TSK: Num 18:24

Mal 3:8-10

TSK: Num 18:26

then ye shall : Num 18:19

a tenth part : Neh 10:38

TSK: Num 18:27

as though : Lev 6:19-23

the corn : Num 18:30, Num 15:20; Deu 15:14; 2Ki 6:27; Hos 9:1, Hos 9:2

TSK: Num 18:28

and ye shall : Gen 14:18; Heb 6:20, Heb 7:1-10

TSK: Num 18:29

best : Heb. fat, Num 18:12

TSK: Num 18:30

the best : Num 18:28; Gen 43:11; Deu 6:5; Pro 3:9, Pro 3:10; Mal 1:8; Mat 6:33, Mat 10:37-39; Phi 3:8, Phi 3:9

then it shall : Num 18:27

TSK: Num 18:31

in every : Deu 14:22, Deu 14:23

your reward : Mat 10:10; Luk 10:7; 1Co 9:10-14; 2Co 12:13; Gal 6:6; 1Ti 5:17, 1Ti 5:18

TSK: Num 18:32

bear : Num 18:22; Lev 19:8

pollute : Lev 22:2, Lev 22:15; Mal 1:7; 1Co 11:27, 1Co 11:29

Commentary -- Word/Phrase Notes (per Verse)

Barnes: Num 18:20

I am thy part and thine inheritance - Compare the marginal references.

Barnes: Num 18:21

Abraham paid tithes to Melchizedek: Jacob had promised the tithe of all wherewith God blessed him if he should return in peace to his father’ s house. But now first the Lord’ s tithes are assigned to the Levites for their support (compare Lev 27:30). The payment of tithes to them is recognized in Neh 10:37; Neh 12:44; Tobit 1:7.

Barnes: Num 18:23

Bear their iniquity - The words probably refer to the iniquity of the people; who would, had they approached the tabernacle have fallen, from their proneness to transgress, into overt acts of offence. Against such a result they were, through the ministrations of the Levites, mercifully protected. Compare Num 18:1.

Barnes: Num 18:24

Here the tithes (and in Num 18:26 the priestly tithes) are to be dedicated to their purpose by the ceremony of heaving them to the Lord. The tithes, being solemnly set apart for sacred purposes, became virtually a heave-offering, like the gifts for the tabernacle Exo 25:2.

Barnes: Num 18:27

Reckoned unto you - Or, by you. The Levites were, of their tithes, to pay tithe to the priests, just as other Israelites paid tithe to the Levites.

Barnes: Num 18:29

Out of all your gifts - The spirit of this law would extend to all the revenues of the Levites; of the increase of their cattle, as well as of their tithes, a tithe would be paid by them for the Lord’ s service.

Barnes: Num 18:32

Neither shall ye pollute ... - Rather, and by not polluting the holy things of the children of Israel, ye shall not die.

Poole: Num 18:20

In their land i.e. in the land of the children of Israel, mentioned Num 18:13 . You shall not have a distinct and separate portion of land, as the other tribes shall. The reason of this law was, partly, because God would have them wholly devoted to and employed in his service, and therefore; free from worldly encumbrances and businesses; partly, because God had abundantly provided for them otherwise by tithes and first-fruits and oblations of all sorts; partly, because God would have their worldly comfort and happiness depend singly upon him and his service, and so would; oblige them to use more zeal and diligence in the advancement of piety, even for their own interest, which was either better or worse as true religion flourished or decayed; see Jud 17:9,10 19:18 2Ch 13:9 30:22 31:4 ; partly, that this might be a firm bond of hearty love and affection between the people and their teachers, the Levites, who, as they performed religious services for the people, so they received their subsistence from them; and partly, that by this means being dispersed among the several tribes, they might have the better opportunity for teaching and watching over the people, which was their duty, Deu 33:10 2Ch 30:22 Mal 2:4-7 .

I am thy part i.e. I have appointed thee a liberal maintenance out of my oblations.

Poole: Num 18:21

For the tithes were all given to the Levites, and out of their tithes the tenth was given to the priests, here Num 18:26 , & C, and Neh 10:37,38 .

Poole: Num 18:22

i.e. So nigh as to do any act proper to the priests or Levites.

Poole: Num 18:23

Their iniquity i.e. the punishment due not only for their own, but also for the people’ s miscarriage, if it be committed through their connivance or negligence. And this was the reason why the priests withstood king Uzziah, when he would have burnt incense to the Lord, 2Ch 26:17,18 .

Poole: Num 18:24

As an heave-offering unto the Lord i.e. as a rent charge or an acknowledgment that they have and hold all their lands, and the fruits of it, from God’ s bounty. Note that the word

heave-offering which is for the most part understood of a particular kind of offerings heaved or lifted up to the Lord, is here used for any offering in general, as before, Num 18:8 .

Poole: Num 18:27

It shall be accepted of you as much as if you offered it out of your own lands and labours.

Poole: Num 18:28

And to his children, which were one with him, and were all to have their share herein.

Poole: Num 18:29

Out of all your gifts not only out of your tithes, but out of the other gifts which you receive from the people, and out of those fields which shall belong to your cities.

Ye shall offer to wit, to the priest.

Every heave-offering i.e. as many gifts, so many heave-offerings; you shall reserve a part out of each of them for the priest.

The hallowed part thereof: this may describe either,

1. The nature and proportion of this offering, and so peradventure he means the tenth part, which was the part or proportion that God hallowed or sanctified to himself as his proper portion, both here and elsewhere; or,

2. The reason or ground of this offering, because it is a thing hallowed or appropriated by God to himself, and given by him to the priest, and because the payment of this due doth hallow all the rest, so as they may use it with comfort and good conscience, as it follows, Num 18:31,32 .

Poole: Num 18:31

In every place i.e. in every clean place, and not in the holy place only.

Poole: Num 18:32

The best of it implying, that if they neglected this duty, they sinned in the use of such unhallowed food.

Neither shall ye pollute the holy things as you will do, if you abuse their holy offerings, by reserving that entirely to yourselves which they offer to God to be disposed as he hath appointed, to wit, part to you, and part to the priests.

Haydock: Num 18:20

Nothing. No portion of land, like the other tribes; but only some towns and suburbs, allotted to thy children in the midst of the Israelites. They might purchase land as well as others, and might obtain a property by the vows of their brethren, Leviticus xxvii. 14. Jeremias (xxxii. 7) and St. Barnabas had land, Acts. iv. 37. God had provided for his ministers abundantly, without exposing them to much trouble. The Levites enjoyed the tithes of all the produce of the country, besides the first-fruits of corn, dough, &c., and some parts of each beast that was killed in the town, Deuteronomy xviii. 3. The priests, who were still fewer in number, enjoyed the 100th part of the revenue of all Israel, receiving tithes from the Levites, and innumerable accidental offerings of wine, &c., which made Philo say (de præm. Sacerd.) that "the law of Moses gave the priests all the splendour of kings." They might, therefore, be zealous to preserve religion for their own temporal advantages. ---

I am, &c. God promises to reward those who serve him with fidelity, Deuteronomy xviii. 1., and Josue xiii. 14. The priests of the new law ought more particularly to serve him with disinterestedness, for his own sake. (Calmet) ---

Of this they are reminded, when they take the first step towards holy orders. The bishop cuts off some of their hair in the form of a cross, while they recite, The Lord is the portion of my inheritance, and of my cup: it is Thou that will restore my inheritance to me, Psalm xv. 5. (Pontif. Rom.) (Haydock) ---

"Some possess riches, while they serve Christ, who appeared in the garb of poverty." (St. Jerome, ad Nepot.)

Haydock: Num 18:22

Deadly sin. That is, sin which will bring death after it. (Challoner) ---

Hebrew, "lest they bear sin unto death," and fall like their brethren, chap. xvii. 13. (Haydock)

Haydock: Num 18:23

People; or the Hebrew may be also, "they shall bear their own iniquity." If they prove negligent in performing their duty they shall be punished; and if they do not restrain the people from approaching the tabernacle, they shall be answerable for their offence, and both shall incur death. (Calmet) ---

They shall, however, save their own souls, if they have not been deficient in instructing the people, and in doing their utmost to prevent any profanation. (Haydock)

Haydock: Num 18:27

As an. Thus you will perform your duty, as well as if you gave corn and wine of your own growth. (Menochius) ---

Presses. Hebrew yakeb, means also the tub where wine was kept. Jonathan translates, "as the ripe (old) wine of the tub of your wine-press;" insinuating that the wine must be fit for use. (Calmet; ver. 29, 30.)

Haydock: Num 18:32

By, &c. Hebrew, "when you have made a heave-offering of the best of it; nor shall you profane the holy things of," &c. (Haydock) ---

This they would do, if they gave the worst only to the priests. (Du Hamel) ---

There were only three at this time; yet they received the 100th part of the produce of so many thousands. Well therefore might God say, I will fill the souls of the priests with fatness: and my people shall be filled with good things, Jeremias xxxi. 14. (Tirinus)

Gill: Num 18:20

And the Lord spake unto Aaron,.... What is said, being what concerned the tribe of Levi, at the head of which Aaron was, even concerning the maintenance of the Levites:

thou shalt have no inheritance in their land; in the land of Israel when they come to possess it, as the rest of the tribes had:

neither shalt thou have any part among them; any part of the land when it is divided by lot, as it was in the times of Joshua, when taken from the Canaanites; no tract of land was peculiarly assigned to them as were to the other tribes, as fields, nor vineyards; they had cities appointed them, and they had houses and fields devoted to the Lord which fell to them, and others they had by gift or legacy, or by purchase, as had Jeremiah the priest and Barnabas the Levite, Jer 32:9 Act 4:36; but they had no share in the distribution of the land of Canaan at the time of the division of it among the tribes; no, not even in the spoil of the cities of the land of Canaan, when they were conquered; this Maimonides ⁿ says they were warned not to take; and a son of Levi that took any part of the spoil was to be beaten; but the spoil of other lands, subdued by the kings of Israel, they might take, as other Israelites did: the reason of all this was, because they had a sufficient provision made for them in another way, and that they might not be entangled in worldly affairs, or spend their time in the culture of fields and vineyards, but wholly give themselves to the service of God in his house:

I am thy part and thine inheritance among the children of Israel; in things temporal, the offerings, tithes, firstfruits, &c. which were given to the Lord, being bestowed upon them; and in things spiritual, they being employed in the work and service of God, and having a peculiar nearness to him, and communion with him: so all that are made priests unto God, as all believers in Christ are, 1Pe 2:5, have God for their portion and inheritance; God, in his persons and in all his perfections, and under every character, as the God of nature, providence, and grace, is the portion of his people; and a rich, large, and satisfying portion he is, and which is inexhaustible, and will endure for ever; he is their portion in life and at death, in time and to all eternity; see Psa 73:26.

Gill: Num 18:21

And, behold, I have given the children of Levi all the tenth in Israel for an inheritance,.... The tenth part of the produce of the land; of the wheat, barley, oil, and wine; the tenth part of their harvest and vintage; so that though they were the least of the tribes, they had the greatest share of the increase of the land, and that without any labour or expense; the other having but nine parts among them all, and at the charge and labour of manuring, cultivating, &c. and this they were to have

for their service which they serve, even the service of the tabernacle of the congregation; see Num 18:3.

Gill: Num 18:22

Neither must the children of Israel henceforth come nigh the tabernacle of the congregation,.... To do any part of the priest's office, as to burn incense, as Korah and his company had done; or to do any part of the work of the Levites, by watching in the tabernacle, by taking it down and setting it up, and bearing the vessels of it; otherwise they might come to it, to bring their sacrifices, to pay their vows, and for their purification when necessary, and such like things:

lest they bear sin and die; lest sin be charged upon them, and punishment be inflicted, even the punishment of death; for it was death to intrude into the priest's office.

Gill: Num 18:23

But the Levites shall do the service of the tabernacle of the congregation,.... In guarding the tabernacle, that no unclean persons enter into it, or any others take anything out of it, and in assisting the priests in their service, and carrying the vessels of the sanctuary when required:

and they shall bear their iniquity: that is, when they fail in the duty of their office, are not careful in their service and work, and business appointed them; if either they did not do their business themselves, or suffered others to do it, or such to come to the tabernacle who should not, they would be blameworthy and suffer for it:

it shall be a statute for ever throughout your generations, that the children of Israel they have no inheritance; having such a plentiful provision made for them, by a statute as durable as this.

Gill: Num 18:24

But the tithe of the children of Israel,.... The tenth of the produce of their land, as before:

which they offer as an heave offering unto the Lord: by way of gratitude to him for giving them the land, and for making it so fruitful to them, and as an acknowledgment of his being the sovereign Lord and proprietor of it:

I have given to the Levites to inherit; so that the Levites had the tithe not immediately from the Israelites, nor were they dependent on them for them; but they were first given to the Lord, and then by him to the Levites, who held them of him, and not of the Israelites; and were a portion and an inheritance, settled upon them by the Lord himself, which they had as good a right and title unto as the rest of the tribes had to their several inheritances:

therefore have I said unto them, among the children, of Israel they shall have no inheritance; as in Num 18:23.

Gill: Num 18:25

And the Lord spake unto Moses,.... And not unto Aaron, because a tithe out of the tithe was to be given to Aaron, as Aben Ezra observes, and it was not so proper that he should have this order to deliver to the Levites, in which he and his sons were so much concerned, and therefore it was given to Moses to acquaint them of it:

saying; as follows.

Gill: Num 18:26

Thus speak unto the Levites, and say unto them,.... Aaron was to tell them what a provision would be made for them on account of their service, but Moses was to inform them what part Aaron was to have out of it:

when ye take of the children of Israel the tithes which I have given you from them for your inheritance; which was done at the time of their harvest, and of the ingathering of the fruits of the earth:

then ye shall offer up an heave offering of it for the Lord; in token of gratitude for the liberal provision he had made for the maintenance of them:

even a tenth part of the tithe; a tenth part out of the tenth of the produce of the land of Israel.

Gill: Num 18:27

And this your heave offering,.... The tithe of the tithe, which though not properly heaved or lifted up, as the heave offerings, strictly so called, were, any more than the tithe itself, Num 18:24; yet is so called, because separated to the use and service of the Lord, as they were:

shall be reckoned unto you, as though it were the corn of the threshingfloor, and as the fulness of the winepress; that is, it should be as acceptable to God as if they had fields and vineyards, threshing floors, and wine presses of their own, from whence corn and wine were taken, as the Israelites when they received their tithes from them; and what remained they had as good a right unto, and might make use of as their own, as well as they; see Num 18:30.

Gill: Num 18:28

Thus you also shall offer an heave offering unto the Lord,.... As the Israelites did when they paid tithes to them, Num 18:24,

of all your tithes which ye receive of the children of Israel; which heave offering was a tenth part of them:

and ye shall give thereof the Lord's heave offering to Aaron the priest; that is, the said tenth part of the tithe was to be given not to Aaron only, as the high priest, as some have thought, and so to his successors in the high priesthood; but to him and his sons, even to all the priests in common, the high priest having his share of it; and Josephus ^o is clear for it, that the tithe of the annual fruits was paid to the Levites, and to the priests. Hecataeus, an Heathen writer, who lived in the times of Alexander the great, says ^p, that all the priests of the Jews received the tenth of whatsoever was produced, and ministered things in common, and were 1500 in number.

Gill: Num 18:29

Out of all your gifts ye shall offer every heave offering of the Lord,.... Not only out of their tithes, but out of whatsoever gifts were given by the Israelites to them, and out of the produce of the fields which belonged to their cities, Num 35:4; the Levites were to take a tenth, and bring it to the Lord as an heave offering; that is, they were to give it to the priests, to testify their gratitude for everything they had, and to sanctify the rest unto them, and confirm their right and title to it, and give them the free use of it:

of all the best thereof, even the hallowed part thereof, out of it; which was the tenth part, for that Was holy, as Aben Ezra says, and that was to be the best of it, which was always to be given to the Lord.

Gill: Num 18:30

Therefore thou shalt say unto them,.... The Targum of Jonathan is,"thou shalt say to them the priests;''but the words seem manifestly spoken to the Levites:

when ye have heaved the best thereof from it; taken out the tenth part of it, and that the best:

then it shall be counted unto the Levites as the increase of the threshing floor, and as the increase of the wine press; then what remains shall be reckoned as much their own, and may be as lawfully enjoyed, as the corn of the threshing floor, and the wine of the wine fat, of any Israelite whatever.

Gill: Num 18:31

And ye shall eat it in every place,.... In any of their tents or dwelling houses, not being obliged to eat it in the tabernacle, where the priests, were obliged to eat many of their holy things, and second tithes were only to be eaten at Jerusalem, Deu 14:22; but the Levites might eat theirs any where, in any place, clean or unclean, according to Jarchi; for, he says, it might be eaten even in a graveyard; but Aben Ezra much better, in a clean place, be that where it would:

ye, and your households; they and their wives, their sons and daughters, their servants, whether bought or hired; and they might sell it to strangers, to purchase other necessaries with. The Targum of Jonathan interprets this of the priests; but the Levites only are plainly spoken of:

for it is your reward for your service in the tabernacle of the congregation; which is said to encourage them in their work, and animate them to it, as well as to clear their right to such a maintenance against all objections; for the labourer is worthy of his reward, as those that labour in the word and doctrine are of theirs, 1Ti 5:17.

Gill: Num 18:32

And ye shall bear no sin by reason of it,.... Shall have no blame laid upon them, or guilt imputed to them, or punishment inflicted on them, on account of their having and enjoying their tithes and gifts:

when ye have heaved from it the best of it; took out the tenth, and that the best, and given it to the priests; or otherwise they would be blameworthy, guilty, and liable to punishment:

neither shall ye pollute the holy things of the children of Israel; the gifts they have given for holy uses, and so are holy; which would be the case if they ate of them, or enjoyed them, without giving the priests the tenth part of them:

lest ye die; for it seems such a neglect was punishable with death.

Commentary -- Verse Notes / Footnotes

NET Notes: Num 18:20

¹ tn The phrase “of property” is supplied as a clarification.

NET Notes: Num 18:22

¹ tn The Hebrew text uses the infinitive construct of the verb “to bear” with the lamed (ל) preposition to express the result of such an action. “To bear their sin” would mean that they would have to suffer the consequences of their sin.

NET Notes: Num 18:23

¹ tn The verse begins with the perfect tense of עָבַד (’avad) with vav (ו) consecutive, making the form equal to the instructions preceding it. As its object the verb has the cognate accusative “service.”

² sn The Levites have the care of the tent of meeting, and so they are responsible for any transgressions against it.

³ tn Heb “they”; the referent (the Levites) has been supplied in the translation for clarity.

⁴ tn The Hebrew text uses both the verb and the object from the same root to stress the point: They will not inherit an inheritance. The inheritance refers to land.

NET Notes: Num 18:24

¹ tn The classification of the perfect tense here too could be the perfect of resolve, since this law is declaring what will be their portion – “I have decided to give.”

² tn In the Hebrew text the verb has no expressed subject (although the “Israelites” is certainly intended), and so it can be rendered as a passive.

NET Notes: Num 18:26

¹ tn The verb in this clause is the Hiphil perfect with a vav (ו) consecutive; it has the same force as an imperfect of instruction: “when…then you are to offer up.”

NET Notes: Num 18:27

¹ tn The verb is חָשַׁב (khashav, “to reckon; to count; to think”); it is the same verb used for “crediting” Abram with righteousness. Here the tithe of the priests will be counted as if it were a regular tithe.

² tn Heb “fullness,” meaning the fullness of the harvest, i.e., a full harvest.

NET Notes: Num 18:29

¹ tn The construction is “every raised offering of the Lord”; the genitive here is probably to be taken as a genitive of worth – the offering that is due the Lord.

² tn Or “its hallowed thing.”

NET Notes: Num 18:30

¹ tn The wording of this verse is confusing; it may be that it is addressed to the priests, telling them how to deal with the offerings of the Levites.

² tn The clause begins with the infinitive construct with its preposition and suffixed subject serving to indicate the temporal clause.

NET Notes: Num 18:31

¹ tn The verb is the perfect tense with vav (ו) consecutive; it functions as the equivalent of the imperfect of permission.

NET Notes: Num 18:32

¹ tn The final clause could also be rendered “in order that you do not die.” The larger section can also be interpreted differently; rather than take it as a warning, it could be taken as an assurance that when they do all of this they will not be profaning it and so will not die (R. K. Harrison, Numbers [WEC], 253).

Geneva Bible: Num 18:20

And the LORD spake unto Aaron, Thou shalt have no inheritance in their ^{( l )} land, neither shalt thou have any part among them: I [am] thy part and thine inheritance among the children of Israel.

^{( l )} Of Canaan.

Geneva Bible: Num 18:22

Neither must the children of Israel henceforth ^{( m )} come nigh the tabernacle of the congregation, lest they bear sin, and die.

^{( m )} To serve in it: for the Levites are put in their place.

Geneva Bible: Num 18:23

But the Levites shall do the service of the tabernacle of the congregation, and they shall bear ^{( n )} their iniquity: [it shall be] a statute for ever throughout your generations, that among the children of Israel they have no inheritance.

^{( n )} If they fail in their office, they will be punished.

Geneva Bible: Num 18:27

And [this] your heave offering shall be reckoned unto you, as though [it were] the ^{( o )} corn of the threshingfloor, and as the fulness of the winepress.

^{( o )} As acceptable as the fruit of your own ground or vineyard.

Geneva Bible: Num 18:29

Out of all your ^{( p )} gifts ye shall offer every heave offering of the LORD, of all the ^{( q )} best thereof, [even] the hallowed part thereof out of it.

^{( p )} Which you have received from the children of Israel.

^{( q )} Read (Num 18:12).

Geneva Bible: Num 18:31

And ye shall eat it in every ^{( r )} place, ye and your households: for it [is] your reward for your service in the tabernacle of the congregation.

^{( r )} As in (Num 18:11).

Geneva Bible: Num 18:32

And ye shall ^{( f )} bear no sin by reason of it, when ye have heaved from it the best of it: neither shall ye pollute the holy ^{( t )} things of the children of Israel, lest ye die.

^{( s )} You shall not be punished therefore.

^{( t )} The offerings which the Israelites have offered to God.

Commentary -- Verse Range Notes

TSK Synopsis: Num 18:1-32

1 The charge of the priests and Levites.

8 The priests' portion.

21 The Levites' portion.

25 The heave offering to the priests out of the Levites' portion.

MHCC: Num 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 Num 18:31, the way to have comfort in all our worldly possessions, so as to bear no sin by reason of them. 1. We must be sure that what we have is got honestly and in the service of God. That meat is best eaten which is first earned; but if any will not work, neither shall he eat, 2Th 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.

Matthew Henry: Num 18:20-32

Here is a further account of the provision that was made both for the Levites and for the priests, out of the country.

I. They must have no inheritance in the land; only cities to dwell in were afterwards allowed them, but no ground to occupy: Thou shalt not have any part among them, Num 18:20. It is repeated again Num 18:23, and again Num 18:24, Among the children of Israel they shall have no inheritance, either by purchase or descent. God would have them comfortably provided for, but would not have their families over-rich, lest they should think themselves above that work which their wages supposed and obliged them constantly to attend upon. As Israel was a peculiar people, and not to be numbered among the nations, so Levi was a peculiar tribe, and not to be settled as the rest of the tribes, but in all respects distinguished from them. A good reason is given why they must have no inheritance in the land, for, says God, I am thy part, and thy inheritance. Note, Those that have God for their inheritance and their portion for ever ought to look with a holy contempt and indifference upon the inheritances of this world, and not covet their portion in it. " The Lord is my portion, therefore will I hope in him, and not depend upon any thing I have on this earth,"Lam 3:24. The Levites shall have no inheritance, and yet they shall live very comfortably and plentifully - to teach us that Providence has various ways of supporting those that live in a dependence upon it; the fowls reap not, and yet are fed, the lilies spin not, and yet are clothed, the Levites have no inheritance in Israel, and yet live better than any other tribe. The repetition of that caution, that no Israelite should approach the tabernacle, comes in suitable, though somewhat abruptly, Num 18:22. It seems set in opposition to that order concerning the priests and Levites that they should have no inheritance in Israel, to show how God dispenses his favours variously. The Levites have the honour of attending the tabernacle, which is denied the Israelites; but then the Israelites have the honour of inheritances in Canaan, which is denied the Levites; thus each is kept from either envying or despising the other, and both have reason to rejoice in their lot. The Israelites must not come nigh the tabernacle, but then the Levites must have no inheritance in the land; if ministers expect that people should keep in their sphere, and not intermeddle with sacred offices, let them keep in theirs, and not entangle themselves in secular affairs.

II. But they must both have tithes of the land. Besides the first-fruits which were appropriated to the priests, which, the Jews say, were to be a fiftieth part, or at least a sixtieth, the tithe also was appropriated. 1. The Levites had the tithes of the people's increase (Num 18:21): I have given (whose the whole is) all the tenths in Israel, of all the productions of the land, to the children of Levi, to be divided among them in just proportions, for their service which they serve. The Levites were the smallest tribe of the twelve, and yet, besides all other advantages, they had a tenth part of the yearly profits, without the trouble and expense of ploughing and sowing; such care did God take of those that were devoted to his service; not only that they might be well maintained, but that they might be honoured with a national acknowledgment of the good services they did to the public, and owned as God's agents and receivers; for that which was a heave-offering, or an offering lifted heavenward unto the Lord, was by him consigned to the Levites. 2. The priests had the tenths of the Levites' tithes settled upon them. The order for this Moses is directed to give to the Levites, whom God would have to pay it with cheerfulness, rather than the priests to demand it with authority: Speak to the Levites that it be offered by them, rather than levied upon them. Now observe, (1.) The Levites were to give God his dues out of their tithes, as well as the Israelites out of their increase. They were God's tenants, and rent was expected from them, nor were they exempted by their office. Thus now, ministers must be charitable out of what they receive; and the more freely they have received the more freely they must give, and be examples of liberality. You shall offer a heave-offering to the Lord, Num 18:26. Those that are employed to assist the devotions of others must be sure to pay their own, as a heave-offering to the Lord. Prayers and praises lifted up to God, or rather the heart lifted up in them, are now our heave-offerings. This (says God) shall be reckoned to you as though it were the corn of the threshing-floor; that is, though it was not the fruit of their ground, nor of their own labour, as the tithes of other Israelites were, yet being of such as they had it should be accepted, to the sanctifying of all the rest. (2.) This was to be given to Aaron the priest (Num 18:28), and to his successors the high priests, to be divided and disposed of in such proportions as they should think fit among the inferior priests. Most of the profits of the priests' office, which were appointed in the former part of the chapter, arising from the sacrifices, those priests had the benefit of who constantly attended at the altar; but, forasmuch as there were many priests employed in the country to teach and rule, those tithes taken by the Levites, it is probable, were directed by the high priest for their maintenance. It is the probable conjecture of the learned bishop Patrick that the tenth of this last tenth was reserved for the high priest himself, to support his state and dignity; for otherwise we read not of any peculiar provision made for him. (3.) When the Levites had thus paid the tenth of their income, as a heave-offering to the Lord, they had themselves the comfortable enjoyment of the other nine parts (Num 18:30): "When you have thus heaved the best from it (for still God's part must be the best) then you shall eat the rest, not as a holy thing, but with the same freedom that the other Israelites eat their part with, in every place, you and your households, "Num 18:31. See here what is the way to have the comfort of all our worldly possessions so as to bear no sin by reason of them, as it follows, Num 18:32. [1.] We must be sure that what we have be got honestly and in the service of God. It is your reward for your service; that meat is the best eating that is first earned; but, if any will not work, neither shall he eat, 2Th 3:10. And that seems to be spoken of as having a particular comfort and satisfaction in it which is the reward of faithful service done in the tabernacle of the congregation. [2.] We must be sure that God has his dues out of it. Then we have the comfort of our substance when we have honoured the Lord with it. The you shall bear no sin by reason of it, when you have heaved the best from it. This intimates that we must never feed ourselves without fear, lest our table become a snare, and we bear sin by reason of it; and that therefore we are concerned to give alms of such things as we have, that all may be clean and comfortable to us.

Keil-Delitzsch: Num 18:20

For this reason, Aaron was to received no inheritance in the land among the children of Israel. Aaron, as the head of the priests, represents the whole priesthood; and with regard to the possession, the whole tribe of Levi is placed, in Num 18:23, on an equality with the priests. The Levites were to receive no portion of the land as an inheritance in Canaan (cf. Num 26:62; Deu 12:12; Deu 14:27; Jos 14:3). Jehovah was the portion and inheritance, not only of Aaron and his sons, but of the whole tribe of Levi (cf. Deu 10:9; Deu 18:2; Jos 13:33); or, as it is expressed in Jos 18:7, "the priesthood of Jehovah was their inheritance,"though not in the sense that Knobel supposes viz., "the priesthood with its revenues,"which would make the expression "Jehovah, the God of Israel"(Jos 13:33), to be metonymical for "sacrificial gifts, first-fruits, and tenths."The possession of the priests and Levites did not consist in the revenues assigned to them by God, but in the possession of Jehovah, the God of Israel. In the same sense in which the tribe of Levi was the peculiar possession of Jehovah out of the whole of the people of possession, was Jehovah also the peculiar possession of Levi; and just as the other tribes were to live upon what was afforded by the land assigned them as a possession, Levi was to live upon what Jehovah bestowed upon it. And inasmuch as not only the whole land of the twelve tribes, with which Jehovah had enfeoffed them, but the whole earth, belonged to Jehovah (Exo 19:5), He was necessarily to be regarded as the greatest possession of all, beyond which nothing greater is conceivable, and in comparison with which every other possession is to be regarded as nothing. Hence it was evidently the greatest privilege and highest honour to have Him for a portion and possession (Bähr, Symbolik, ii. p. 44). "For truly,"as Masius writes (Com. on Josh.), "he who possesses God possesses all things; and the worship ( cultus ) of Him is infinitely fuller of delight, and far more productive, than the cultivation ( cultus ) of any soil."

Keil-Delitzsch: Num 18:21-24

Revenues of the Levites. - For ( חלף , instead of, for) their service at the tabernacle God assigns them "every tenth in Israel as an inheritance." On the tenth, see at Lev 27:30-33. The institution and description of their service in Num 18:22 and Num 18:23 is the same as that in Num 1:53 and Num 8:19. "Lest they bear sin:"see at Lev 19:17.

Keil-Delitzsch: Num 18:25-28

Appropriation of the Tithe . - Num 18:26. When the Levites took (received) from the people the tithe assigned them by Jehovah, they were to lift off from it a heave-offering for Jehovah, a tithe of the tithe for Aaron the priest (i.e., for the priesthood; see at Num 18:20). " Your heave-offering shall be reckoned to you as the corn of the threshing-floor, and the fulness (see Exo 22:28) of the wine-press, "i.e., according to Num 18:30, as the revenue of the threshing-floor and wine-press; that is to say, as corn and wine which they had reaped themselves.

Keil-Delitzsch: Num 18:29

The whole of this heave-offering of Jehovah, i.e., the tithe of the tithe, they were to lift off from all their gifts, from all the tithes of the people which they received; " of all the fat of it, "i.e., of all the best of the heave-offering they received, they were to lift off את־מקדּשׁו , " its holy, "i.e., the holy part, which was to be dedicated to Jehovah.

Keil-Delitzsch: Num 18:30-31

They might eat it (the tithe they had received, after taking off the priests' tithe) in any place with their families, as it was the reward for their service at the tabernacle.

Keil-Delitzsch: Num 18:32

They would load no sin upon themselves by so doing (see Lev 19:17), if they only lifted off the best as tithe (for the priest), and did not desecrate the holy gifts, sc., by eating in all kinds of places, which was not allowed, according to Num 18:10, with regard to the most holy gifts. These regulations concerning the revenues of the priests and Levites were in perfect accordance with the true idea of the Israelitish kingdom of God. Whereas in heathen states, where there was an hereditary priestly caste, that caste was generally a rich one, and held a firm possession in the soil (in Egypt, for example; see at Gen 47:22), the Levites received no hereditary landed property in the land of Israel, but only towns to dwell in among the other tribes, with pasturage for their cattle (ch. 35), because Jehovah, the God of Israel, would be their inheritance. In this way their earthly existence as based upon the spiritual ground and soil of faith, in accordance with the calling assigned them to be the guardians and promoters of the commandments, statutes, and rights of Jehovah; and their authority and influence among the people were bound up with their unreserved surrender of themselves to the Lord, and their firm reliance upon the possession of their God. Now, whilst this position was to be a constant incitement to the Levites to surrender themselves entirely to the Lord and His service, it was also to become to the whole nation a constant admonition, inasmuch as it was a prerogative conferred upon them by the Lord, to seek the highest of all good in the possession of the Lord, as its portion and inheritance. - The revenue itself, however, which the Lord assigned to the Levites and priests, as His servants, consisting of the tenths and first-fruits, as well as certain portions of the different sacrificial gifts that were offered to Him, appears to have been a very considerable one, especially if we adopt the computation of J. D. Michaelis (Mos. Recht. i. §52) with reference to the tithes. "A tribe,"he says, "which had only 22,000 males in it (23,000 afterwards), and therefore could hardly have numbered more than 12,000 grown-up men, received the tithes of 600,000 Israelites; consequently one single Levite, without the slightest necessity for sowing, and without any of the expenses of agriculture, reaped or received from the produce of the flocks and herds as much as five of the other Israelites."But this leaves out of sight the fact that tithes are never paid so exactly as this, and that no doubt there was as little conscientiousness in the matter then as there is at the present day, when those who are entitled to receive a tenth often receive even less than a twentieth. Moreover, the revenue of the tribe, which the Lord had chosen as His own peculiar possession, was not intended to be a miserable and beggarly one; but it was hardly equal, at any time, to the revenues which the priestly castes of other nations derived from their endowments. Again, the Levites had to give up the tenth of all the tithes they received to the priests; and the priests were to offer to Jehovah upon the altar a portion of the first-fruits, heave-offerings, and wave-offerings that were assigned to them. Consequently, as the whole nation was to make a practical acknowledgment, in the presentation of the tithe and first-fruits, that it had received its hereditary property as a fief from the Lord its God, so the Levites, by their payment of the tenth to the priests, and the priests, by presenting a portion of their revenues upon the altar, were to make a practical confession that they had received all their revenues from the Lord their God, and owed Him praise and adoration in return (see Bähr, Symbolik , ii. pp. 43ff.).

Constable: Num 11:1--20:29

1. The cycle of rebellion, atonement, and death chs. 11-20

The end of chapter 10 is the high point of the Book of Numbers spiritually. The beginning of chapter 11 records the beginning of the spiritual decline of Israel that resulted in God's judging the nation. He postponed the fulfillment of His promise to bring her into the Promised Land.

"Chapters 11-20 present a dismal record of their acts of ingratitude and of God's consequent judgments on his ungrateful people. Within these chapters are innumerable instances of his continuing grace. The reader of these texts goes astray if he or she focuses solely on God's wrath or on the constant provocations to his anger by his meandering people. The more impressive feature in this text is God's continuing mercy against continuing, obdurate rebellion. . . .

"These ten chapters now balance and contrast with the ten chapters that present the record of Israel's preparation."⁸⁸

Constable: Num 15:1--19:22

Laws given during the 38 years of discipline chs. 15-19

Moses recorded few events during the years of Israel's wandering in the wilderness, but those he did preserve have instructive value. Most important among them is the rebellion of Korah's group against Moses and Aaron, and God's confirmation of the Aaronic priesthood that followed (chs. 16-18).

The section that follows contains more regulations that look back to Kadesh and forward to Canaan. Their revelation is a confirmation that God had not cast off His people but would bring them into the Promised Land eventually.

Constable: Num 18:1-32

The service and income of the priests and Levites ch. 18

A complete and comprehensive explanation of the official duties and revenues of the priests and Levites appropriately follows the confirmation of Aaron's priesthood. This was God's reply to the frightened cries of the people in 17:12-13.

". . . the modern reader comes to chapters 18-19 with a sense of foreboding; what, we may wonder, is in these chapters for me? The answer to that question is fivefold:

"1. The reader of Scripture needs to have general knowledge about the major institutions of the biblical period just for Scripture to make sense.

"2. Our understanding of the true worship of God begins with the sense that he controls and directs true worship; who the priests are and how they function are first his concerns. This means that worship is not a game where we may make up the rules as we play.

"3. A general knowledge of the work of the priests in the Hebrew Bible gives many insights to the modern reader as to the interests of God in our own worship. Often we think of worship in terms of what we like and appreciate. This misses the mark; worship is principally for God's pleasure.

"4. A general knowledge of the work of priests in the time of Hebrew worship gives the Christian reader significant insights into the priestly work of the Lord Jesus Christ. The Book of Hebrews has an intense priestly orientation in its presentation of the Lord Jesus Christ, priest of God in the manner of Melchizedek.

"5. In contrast with the highly regulated, highly strictured patterns demanded of the priests of the Hebrew economy, the believer in the Lord Jesus Christ today has a direct access to God through the Savior that is nearly unbelievable. We are all priests; we can come near the presence of the Lord without an intermediary. Yet our privilege as believer-priests can only really be appreciated against the background of priests in the biblical period."¹⁵²

18:1-7 God evidently gave these instructions to Aaron (v. 1). They deal with the boundary lines between Israelites who were not Levites, Levites, and priests.

The priestly office carried great responsibility as well as great privilege. The priests bore the guilt of what all the Israelites did as well as what they themselves did. The sacrifices, of course, covered this guilt.

God gave the Levites to the priests as their assistants to help them with certain aspects of the work of the sanctuary (v. 6).

Outsiders, non-priests, and Levites could not intrude on the priestly office or they would die (v. 7).

"The study of the cultic use of qrb/ngs demonstrates that its meaning goes beyond simple, physical approach to the more abstract amplifications: have access to,' be admitted to,' be associated with.' In prohibitions . . . it means encroach.'"¹⁵³

"A key phrase of this chapter is I give you' (18:7; cf. vv. 12, 19, 26, etc.). God takes care of His own."¹⁵⁴

18:8-13 God gave Aaron these instructions too (v. 8).

The priests received all the heave offerings that the Israelites brought to the tabernacle. These were all the gifts that the people presented to God (vv. 8-9; cf. 5:9). They included parts of the meal, sin, and trespass offerings (vv. 9-10). The skin of some burnt offerings became the priests' too, but Moses did not mention this, probably because its value was negligible. These were "most holy" offerings (v. 9). The priest also received what the offerer waved before the Lord in the peace offering (v. 11) and the gifts of first-fruits that the people offered each year (v. 12; cf. 2 Chron. 31:5; Neh. 10:36, 38).

18:14-19 Everything placed under the ban (v. 14) and the first-born of man and beast that the people redeemed or offered (vv. 15-18) were "holy" offerings (vv. 10, 19). The "everlasting covenant of salt" (v. 19) was an indestructible covenant similar to salt (cf. 2 Chron. 13:5). The ancients used salt in the ritual of making some covenants in the Near East.

"At a meal in which a covenant between two parties was sealed, people in ancient times occasionally used salt to signify the incorruptible, firm, and lasting quality of the agreement."¹⁵⁵

"The meaning appears to have been that the salt, with its power to strengthen food and keep it from decay, symbolized the unbending truthfulness of that self-surrender to the Lord embodied in the sacrifice, by which all impurity and hypocrisy were repelled."¹⁵⁶

God gave the priests five gifts: their office, a spirit of responsibility, helpers, every provision for earthly needs, and Himself.¹⁵⁷

18:20 Aaron, the high priest, received a special portion.

18:21-24 The tithes of the Israelites became the Levites' possession (vv. 21-24; cf. Lev. 27:30-33). God gave the instructions for receiving the tithes to Moses (v. 25).

18:25-32 The Levites were to give a tithe of the tithe they received from the people to the priests. This tithe was to include the best of what the other Israelites gave to them (vv. 30, 32).

"Whereas in heathen states, where there was an hereditary priestly caste, that caste was generally a rich one, and held a firm possession in the soil (in Egypt, for example; see at Gen. xlvii. 22), the Levites received no hereditary landed property in the land of Israel, but only towns to dwell in among the other tribes, with pasturage for their cattle (chap. xxxv.), because Jehovah, the God of Israel, would be their inheritance."¹⁵⁸

Had the Israelites been faithful in their tithing the Levites would have received about five times as much as ordinary Israelites (cf. Gen. 43:34). Unfortunately the Jews were not completely obedient to these laws.

"What is to be made of the writer's exclusion of Moses in these matters that relate so closely to the duties of the priests? Why is Moses so conspicuously left out of the picture [until 18:25]? The answer perhaps lies in the author's desire to tell us something about the role of Moses as leader of God's people. His role is not limited to the work of a priest. Aaron is shown here assuming most of that responsibility. In the view of the writer, then, it appears that the role of Moses was becoming more distinct from the office of priest. Thus the writer attempts to show that Moses' role as mediator of the covenant, already well established throughout these narratives, was not merely a priestly one. There is a concern to show that he also functioned in the role of prophet as well as king, two themes that will receive further development in the book of Deuteronomy (Dt 18:15; 33:5). Hence as the picture of Moses develops within the Pentateuch, it more closely resembles the future messianic ruler, who is anticipated already in the Pentateuch as a prophet, a priest, and a king."¹⁵⁹

Guzik: Num 18:1-32

Numbers 18 - Laws Pertaining to Priests and Levites

A. Responsibilities of the priests and the Levites.

1. (1) The priests are accountable for the sanctuary and the priesthood.

Then the LORD said to Aaron: "You and your sons and your father's house with you shall bear the iniquity related to the sanctuary, and you and your sons with you shall bear the iniquity associated with your priesthood.

a. You and your sons and your father's house: The priests - that is, Aaron, his sons, and their descendants - shall bear the iniquity related to the sanctuary, and the priesthood. They were accountable to God.

b. You shall bear the iniquity: This is the other side of Aaron's prerogative as the chosen priest of God, as demonstrated with the budding of the rod in chapter 17. Moses had authority from God; but he also had accountability.

i. God never gives authority without accountability; the two always go together. If God gives someone headship and expects others to submit to them in His order, God also has a special accountability for that person.

2. (2-7) The Levites are God's chosen helpers for the priests in their ministry at the altar and tabernacle.

"Also bring with you your brethren of the tribe of Levi, the tribe of your father, that they may be joined with you and serve you while you and your sons are with you before the tabernacle of witness. They shall attend to your needs and all the needs of the tabernacle; but they shall not come near the articles of the sanctuary and the altar, lest they die; they and you also. They shall be joined with you and attend to the needs of the tabernacle of meeting, for all the work of the tabernacle; but an outsider shall not come near you. And you shall attend to the duties of the sanctuary and the duties of the altar, that there may be no more wrath on the children of Israel. Behold, I Myself have taken your brethren the Levites from among the children of Israel; they are a gift to you, given by the LORD, to do the work of the tabernacle of meeting. Therefore you and your sons with you shall attend to your priesthood for everything at the altar and behind the veil; and you shall serve. I give your priesthood to you as a gift for service, but the outsider who comes near shall be put to death."

a. Bring with you your brethren of the tribe of Levi: Aaron himself was of the tribe of Levi. While only he and his descendants were given the priesthood, the whole tribe of Levi had a special calling to help Aaron and the priests.

b. That they may be joined with you and serve you: The Levites were the support people for the ministry of the priests. They didn't have the prominent position, but were important for their behind-the-scenes service.

c. They shall not come near the articles of the sanctuary and the altar: The Levites were not allowed to do what the priests did. In the same way, the New Testament says we are all different "parts" of the body, each with particular gifts and callings (1 Corinthians 12:4-7).

B. The privileges of the priests and the Levites.

1. (8-20) The firstborn and the devoted portions belong to the priest.

And the LORD spoke to Aaron: "Here, I Myself have also given you charge of My heave offerings, all the holy gifts of the children of Israel; I have given them as a portion to you and your sons, as an ordinance forever. This shall be yours of the most holy things reserved from the fire: every offering of theirs, every grain offering and every sin offering and every trespass offering which they render to Me, shall be most holy for you and your sons. In a most holy place you shall eat it; every male shall eat it. It shall be holy to you. This also is yours: the heave offering of their gift, with all the wave offerings of the children of Israel; I have given them to you, and your sons and daughters with you, as an ordinance forever. Everyone who is clean in your house may eat it. All the best of the oil, all the best of the new wine and the grain, their firstfruits which they offer to the LORD, I have given them to you. Whatever first ripe fruit is in their land, which they bring to the LORD, shall be yours. Everyone who is clean in your house may eat it. Every devoted thing in Israel shall be yours. Everything that first opens the womb of all flesh, which they bring to the LORD, whether man or beast, shall be yours; nevertheless the firstborn of man you shall surely redeem, and the firstborn of unclean animals you shall redeem. And those redeemed of the devoted things you shall redeem when one month old, according to your valuation, for five shekels of silver, according to the shekel of the sanctuary, which is twenty GERAHS. But the firstborn of a cow, the firstborn of a sheep, or the firstborn of a goat you shall not redeem; they are holy. You shall sprinkle their blood on the altar, and burn their fat as an offering made by fire for a sweet aroma to the LORD. And their flesh shall be yours, just as the wave breast and the right thigh are yours. All the heave offerings of the holy things, which the children of Israel offer to the LORD, I have given to you and your sons and daughters with you as an ordinance forever; it is a covenant of salt forever before the LORD with you and your descendants with you." Then the LORD said to Aaron: "You shall have no inheritance in their land, nor shall you have any portion among them; I am your portion and your inheritance among the children of Israel."

a. Here, I Myself have also given you charge of My heave offerings: The heave offerings were brought to God as part of the peace offering (Exodus 29:28, Leviticus 7:14), a Nazirite's consecration offering (Numbers 6:20), and for thanksgiving (Numbers 15:19-21). In the heave offering, a choice portion of the animal (the breast or the thigh) was heaved or waved before the LORD.

i. Afterwards, that choice portion of the meat was for the priest and his family, and was considered holy - so it had to be eaten in the holy place.

b. Every offering of theirs: The priest also received portions from the grain offering and sin offering and trespass offering; gifts of oil, wine, and grain, and ripe fruit from the firstfruits offerings were also to be given to the priests. This was how the priesthood was supported in Israel.

c. Everything that first opens the womb of all flesh: When the firstborn was brought to the tabernacle, either to be given or redeemed with money, it also belonged to the priest.

d. I have given to you and your sons and daughters with you as an ordinance forever: All of these belonged to the priests, and it was vitally important the children of Israel fulfill their obligation to bring these things - God calls it a covenant of salt forever.

i. Salt speaks of purity, of preservation, and of expense. So, a covenant of salt is a pure covenant (salt stays a pure chemical compound), a covenant of salt is an enduring covenant (salt makes things preserve and endure), and a covenant of salt is a valuable covenant (salt was expensive).

ii. Spurgeon on the covenant of salt: "By which was meant that it was an unchangeable, incorruptible covenant, which would endure as salt makes a thing to endure, so that it is not liable to putrefy or corrupt."

iii. According to custom, a bond of friendship was established through the eating of salt. It was said that once you had eaten a man's salt, you were his friend for life.

e. You shall have no inheritance in their land: While the priests had the right to receive much, he also was deprived of inheritance in their land; they had no permanent portion of land given to them, because God said I am your portion and your inheritance.

i. What a precious place, to say "the LORD is my portion!" O LORD, You are the portion of my inheritance and my cup; You maintain my lot (Psalm 16:5). My flesh and my heart fail; but God is the strength of my heart and my portion forever (Psalm 73:26). I cried out to You, O LORD: I said, "You are my refuge, my portion in the land of the living" (Psalm 142:5).

ii. When God is our portion, He is our inheritance - our hope, who we trust for our future. We are satisfied in Him. Since we are all a royal priesthood (1 Peter 2:9), we all have the LORD for our portion.

2. (21-24) Tithes given to the Levites.

"Behold, I have given the children of Levi all the tithes in Israel as an inheritance in return for the work which they perform, the work of the tabernacle of meeting. Hereafter the children of Israel shall not come near the tabernacle of meeting, lest they bear sin and die. But the Levites shall perform the work of the tabernacle of meeting, and they shall bear their iniquity; it shall be a statute forever, throughout your generations, that among the children of Israel they shall have no inheritance. For the tithes of the children of Israel, which they offer up as a heave offering to the LORD, I have given to the Levites as an inheritance; therefore I have said to them, 'Among the children of Israel they shall have no inheritance.'"

a. I have given the children of Levi all the tithes in Israel: God commanded the tithes (a giving of ten percent of one's income) be given to the Levites for their support. The tithes belong to God (He says I have given, so they are His to give), but He gives them to the Levites.

i. When an Israelite was not giving their tithe, they were not robbing the Levite - though the money ended up with them. They were robbing God (Malachi 3:8-10), because God received the tithe from the giver, and He gave it to the Levite.

ii. Some today think the tithe, since it went to support the Levites (who were, in a sense, government workers in ancient Israel), is covered by government taxes of today, and that free-will giving mentioned in the Old Testament answers to the New Testament emphasis on giving. We can say that the New Testament nowhere specifically commands tithing, but it certainly does speak of it in a positive light, if it is done with a right heart (Luke 11:42).

iii. It is also important to understand that tithing is not a principle dependent on the Mosaic law; as Hebrews 7:5-9 explains, tithing was practiced and honored by God before the law of Moses.

iv. What the New Testament does speak with great clarity on is the principle of giving; that giving should be regular, planned, proportional, and private (1 Corinthians 16:1-4); that it must be generous, freely given, and cheerful (2 Corinthians 9).

v. Since the New Testament doesn't emphasize tithing, one might not be strict on it for Christians (though some Christians do argue against tithing on the basis of self-interest); but since giving is to be proportional, we should be giving some percentage - and ten percent is a good benchmark - and starting place! For some to give ten percent is nowhere near enough; for others, at their present time, five percent may be a massive step of faith.

vi. If our question is, "How little can I give and still be pleasing to God?" our heart isn't in the right place at all. We should have the attitude of some early Christians, who essentially said: "We're not under the tithe - we can give more!" Giving and financial management is a spiritual issue, not just a financial one (Luke 16:11).

b. In return for the work which they perform: The tithes were also given by God as pay to the Levites, not as gifts. Because the Levites had dedicated themselves to the service of God, the people of God, and the things of God, it was right they be supported by God - through the tithes of the children of Israel.

i. In return for the work which they perform means the Levites had the "right" to expect to be supported through the tithe. Paul presents the same principle for ministers of the gospel in the New Testament (1 Corinthians 9:7-14); yet also shows that when it is better for the gospel, the right should be willingly laid down for God's glory (1 Corinthians 9:15).

ii. However, once every three years, the tithe was collected and distributed not only to the Levites, but also to the poor and needy among Israel (Deuteronomy 14:28-29).

c. The Levites shall perform the work of the tabernacle of meeting, and they shall bear their iniquity: This shows that the Levites also had a special responsibility. If they were to be supported through the tithe, they had to do the job, and do it with diligence.

i. There are probably few things worse than one supported through the gifts of God's people who is lazy at his job; if a man is robbing his employer by laziness, how much more a minister of the gospel.

d. Among the children of Israel they shall have no inheritance: Just as with the priests, it was a trade-off. The Levites did not have the best of both worlds; they did not have a personal inheritance of land as the other tribes did.

i. Those who are supported through the giving of God's people should expect that they would not have the best of both worlds; they will not be wealthy in this life, though they should be comfortable. It is wrong for the congregation to keep the pastor "humble" through poverty, and just as wrong for the pastor to be using the gifts of God's people to live above God's people.

3. (25-32) The Levites tithe to the priests.

Then the LORD spoke to Moses, saying, "Speak thus to the Levites, and say to them: 'When you take from the children of Israel the tithes which I have given you from them as your inheritance, then you shall offer up a heave offering of it to the LORD, a tenth of the tithe. And your heave offering shall be reckoned to you as though it were the grain of the threshing floor and as the fullness of the winepress. Thus you shall also offer a heave offering to the LORD from all your tithes which you receive from the children of Israel, and you shall give the Lord's heave offering from it to Aaron the priest. Of all your gifts you shall offer up every heave offering due to the LORD, from all the best of them, the consecrated part of them.' Therefore you shall say to them: 'When you have lifted up the best of it, then the rest shall be accounted to the Levites as the produce of the threshing floor and as the produce of the winepress. You may eat it in any place, you and your households, for it is your reward for your work in the tabernacle of meeting. And you shall bear no sin because of it, when you have lifted up the best of it. But you shall not profane the holy gifts of the children of Israel, lest you die.'"

a. A tenth of the tithe: The Levites themselves were not exempt from tithing. They were also to give a tenth (and the best of them given as the tenth) due to the LORD, and the LORD gave it to the priests.

i. It was important for the Levites to learn how to be givers also; just because they were supported through the giving of God's people, it did not mean they didn't need to give. We all need to learn how to be givers, because God is a giver, and we are being transformed into the image of Jesus.

b. Of all your gifts you shall offer up every heave offering due to the LORD: We are not told if the priests were to tithe from what they received; presumably they did not - because what belonged to the priests was considered holy, and not to be used by others outside the priestly families.

i. This chapter clearly shows that the obligation of the Israelite to give was far more than just the tithe (the giving of ten percent); the Israelite also had to give firstfruits (Numbers 18:12) of all their produce and the firstborn (Numbers 18:15) of their flocks and herds, portions of each that went to the priests and/or Levites.

ii. Firstborn and firstfruits were "risky" giving; your land might not yield much more produce, and your cow or ewe might not give birth again - yet the first still belonged to God, and was given to the priests. God promised to bless this giving of the firstfruits and firstborn in faith: Honor the LORD with your possessions, and with the firstfruits of all your increase; so your barns will be filled with plenty, and your vats will overflow with new wine. (Proverbs 3:9-10)

iii. This wasn't the end of Israel's required giving; they were also told to leave a portion of their fields unharvested so the poor could eat from those portions (Leviticus 19:9-10), a Passover sacrifice was required from each family every year (Exodus 12:43-47), sometimes a temple tax was required (Nehemiah 10:32-33), or a special tribute (Numbers 32:28-29).

iv. It is hard to estimate exactly how much the firstfruits and firstborn obligations amounted to; it would differ from family to family. But the actual required giving of Israel was far more than ten percent (the tithe).

v. Some say that Deuteronomy 12:6 speaks of another ten percent given (sometimes called the "festival tithe"), but in context Deuteronomy 12 is only speaking of where to bring the tithe, not commanding an additional one to be brought; others have said Deuteronomy 14:28-29 speaks of another tithe (sometimes called the "poor tithe") to be brought every three years, but since it speaks of the tithe, and since it also goes to the Levite and not just to the poor, it is best to understand that this is not an additional tithe, but a command that once every three years the tithe also be available to the poor, not just to the Levite.

vi. Besides the required giving, Israel was asked to give free-will offerings: This chapter speaks of willingly given sacrifices, of which the heave offering went to the priests (Numbers 18:9-11).

vii. This wasn't the end of Israel's voluntary giving; they also were asked to give for special projects (like the building of the tabernacle, Exodus 35:4-9), and free-will giving to the poor.

© 2006 David Guzik - No distribution beyond personal use without permission

Introduction / Outline

JFB: Numbers (Book Introduction)

NUMBERS. This book is so called because it contains an account of the enumeration and arrangement of the Israelites. The early part of it, from the first through the tenth chapters, appears to be a supplement to Leviticus, being occupied with relating the appointment of the Levites to the sacred offices. The journal of the march through the wilderness is then given as far as Num 21:20; after which the early incidents of the invasion are narrated. One direct quotation only from this book (Num 16:5) is made in the New Testament (2Ti 2:19); but indirect references to it by the later sacred writers are very numerous.

JFB: Numbers (Outline)

• MOSES NUMBERING THE MEN OF WAR. (Num. 1:1-54)
• THE ORDER OF THE TRIBES IN THEIR TENTS. (Num. 2:1-34)
• THE LEVITES' SERVICE. (Num. 3:1-51)
• OF THE LEVITES' SERVICE. (Num. 4:1-49)
• THE UNCLEAN TO BE REMOVED OUT OF THE CAMP. (Num 5:1-4)
• RESTITUTION ENJOINED. (Num 5:5-10)
• THE TRIAL OF JEALOUSY. (Num. 5:11-31)
• THE LAW OF THE NAZARITE IN HIS SEPARATION. (Num. 6:1-22)
• THE FORM OF BLESSING THE PEOPLE. (Num 6:23-27)
• THE PRINCES' OFFERINGS. (Num. 7:1-89)
• HOW THE LAMPS ARE TO BE LIGHTED. (Num 8:1-4)
• THE CONSECRATION OF THE LEVITES. (Num. 8:5-22)
• THE PASSOVER ENJOINED. (Num 9:1-5)
• A SECOND PASSOVER ALLOWED. (Num 9:6-14)
• A CLOUD GUIDES THE ISRAELITES. (Num 9:15-23)
• THE USE OF THE SILVER TRUMPETS. (Num. 10:1-36)
• MANNA LOATHED. (Num. 11:1-35)
• MIRIAM'S AND AARON'S SEDITION. (Num 12:1-9)
• MIRIAM'S LEPROSY. (Num 12:10-16)
• THE NAMES OF THE MEN WHO WERE SENT TO SEARCH THE LAND. (Num. 13:1-33)
• THE PEOPLE MURMUR AT THE SPIES' REPORT. (Num. 14:1-45)
• THE LAW OF SUNDRY OFFERINGS. (Num. 15:1-41)
• THE REBELLION OF KORAH. (Num. 16:1-30)
• AARON'S ROD FLOURISHES. (Num 17:1-13)
• THE CHARGE OF THE PRIESTS AND LEVITES. (Num 18:1-7)
• THE PRIESTS' PORTION. (Num 18:8-20)
• THE LEVITES' PORTION. (Num 18:21-32)
• THE WATER OF SEPARATION. (Num. 19:1-22)
• THE DEATH OF MIRIAM. (Num. 20:1-29)
• ISRAEL ATTACKED BY THE CANAANITES. (Num. 21:1-35)
• BALAK'S FIRST MESSAGE FOR BALAAM REFUSED. (Num. 22:1-20)
• THE JOURNEY. (Num. 22:21-41)
• BALAK'S SACRIFICES. (Num. 23:1-30)
• BALAAM FORETELLS ISRAEL'S HAPPINESS. (Num. 24:1-25)
• THE ISRAELITES' WHOREDOM AND IDOLATRY WITH MOAB. (Num. 25:1-18)
• ISRAEL NUMBERED. (Num. 26:1-51)
• THE DAUGHTERS OF ZELOPHEHAD ASK FOR AN INHERITANCE. (Num 27:1-11)
• MOSES BEING TOLD OF HIS APPROACHING DEATH, ASKS FOR A SUCCESSOR. (Num 27:12-17)
• JOSHUA APPOINTED TO SUCCEED HIM. (Num 27:18-23)
• OFFERINGS TO BE OBSERVED. (Num. 28:1-31)
• THE OFFERING AT THE FEAST OF TRUMPETS. (Num. 29:1-40)
• VOWS ARE NOT TO BE BROKEN. (Num. 30:1-16)
• THE MIDIANITES SPOILED AND BALAAM SLAIN. (Num. 31:1-54)
• THE REUBENITES AND GADITES ASK FOR AN INHERITANCE. (Num. 32:1-42)
• TWO AND FORTY JOURNEYS OF THE ISRAELITES--FROM EGYPT TO SINAI. (Num 33:1-15)
• THE BORDERS OF THE LAND OF CANAAN. (Num. 34:1-29)
• EIGHT AND FORTY CITIES GIVEN TO THE LEVITES. (Num 35:1-5)
• CITIES OF REFUGE. (Num 35:6-8)
• THE BLOOD AVENGER. (Num. 35:9-34)
• THE INCONVENIENCE OF THE INHERITANCE. (Num 36:1-13)

TSK: Numbers (Book Introduction)

The book of Numbers is a book containing a series of the most astonishing providences and events. Every where and in every circumstance God appears; and yet there is no circumstance or occasion which does not justify those signal displays of his grace and mercy; and in every relation we perceive the consistency of the divine intentions, and the propriety of those laws which he established.

TSK: Numbers 18 (Chapter Introduction)

Overview

Num 18:1, The charge of the priests and Levites; Num 18:8, The priests’ portion; Num 18:21, The Levites’ portion; Num 18:25, The heave offering to the priests out of the Levites’ portion.

Poole: Numbers (Book Introduction)

FOURTH BOOK OF MOSES, CALLED NUMBERS

THE ARGUMENT

This Book giveth us a history of almost forty years travel of the children of Israel through the wilderness, where we have an account of their journeys, and what happened to them therein, with their government, and how they were managed thereby; called Numbers by reason of the several numberings of the people, as at the offerings of the princes, and at their several journeys, &c. But especially two: one, Chapter 1, out of which the priests and Levites were excepted, but numbered by themselves, viz. in the second year after they were come out of Egypt, in the first month whereof the passover was instituted; with the order about the tabernacle, both of the Levites and people, and their several marches, encampings, and manner of pitching their tents, the priests’ maintenance and establishment, by the miraculous budding of Aaron’ s rod, with the several impediments in their marches, both among themselves by several murmurings, seditions, and conspiracies; and from their enemies, viz. the Edomites, Canaanites, over whom having obtained a victory, and afterwards murmuring, they were stung with fiery serpents, and cured by the brazen one; Amorites, whose kings, Sihon and Og, they overcame and slew; and Moabites, where by the allurements of Balaam, who was hired by Balak to curse Israel, they joined themselves to Baal-peor , and are plagued for it; that openly opposed them. The other chief numbering is in Chapter 26, where they are found almost as many as at the first, though among them were none of the first numbering, (according to what God had threatened, Chapter 14,) save Moses, Joshua, and Caleb, by reason of their desire to return back into Egypt upon the discouraging report often of those twelve that Moses sent to spy out the land; whereupon they were forced to wander above thirty-eight years in the wilderness; where he gave them several laws, civil, ecclesiastical, and military; as also particular directions about women’ s inheriting, occasioned by the case of Zelophehad’ s daughters, and concerning vows; and then brings them back to the borders of Canaan, where, after divers victories obtained against their enemies, they were directed how the land of Canaan was to be divided among the tribes, and what portion the Levites were to have among them, together with six cities of refuge set apart for the manslayer. At length Aaron being dead, and Eleazar placed in his stead, and Moses also having received the sentence of death, doth, by God’ s appointment, deliver up the people unto the charge and conduct of Joshua.

Poole: Numbers 18 (Chapter Introduction)

CHAPTER 18

God showing to Aaron, his sons, and the Levites their office, Num 18:1-7 ; appointeth to Aaron and his sons their maintenance, Num 18:8-20 ; and also to the Levites, Num 18:21-24 . He commandeth them by Moses to give tenths of their tenths to the chief priests, Num 18:25-32 .

MHCC: Numbers (Book Introduction)

This book is called NUMBERS from the several numberings of the people contained in it. It extends from the giving of the law at Sinai, till their arrival in the plains of Jordan. An account is given of their murmuring and unbelief, for which they were sentenced to wander in the wilderness nearly forty years; also some laws, both, moral and ceremonial. Their trials greatly tended to distinguish the wicked and hypocrites from the faithful and true servants of God, who served him with a pure heart.

MHCC: Numbers 18 (Chapter Introduction)

(Num 18:1-7) The charge of the priests and Levites.

(Num 18:8-19) The priests' portion.

(Num 18:20-32) The Levites' portion.

Matthew Henry: Numbers (Book Introduction)

An Exposition, with Practical Observations, of The Fourth Book of Moses, Called Numbers

The titles of the five books of Moses, which we use in our Bibles, are all borrowed from the Greek translation of the Seventy, the most ancient version of the Old Testament that we know of. But the title of this book only we turn into English; in all the rest we retain the Greek word itself, for which difference I know no reason but that the Latin translators have generally done the same. Otherwise this book might as well have been called Arithmoi , the Greek title, as the first Genesis, and the second Exodus; or these might as well have been translated, and called, the first the Generation, or Original, the second the Out-let, or Escape, as this Numbers. - This book was thus entitled because of the numbers of the children of Israel, so often mentioned in this book, and so well worthy to give a title to it, because it was the remarkable accomplishment of God's promise to Abraham that his seed should be as the stars of heaven for multitude. It also relates to two numberings of them, one at mount Sinai (ch. 1), the other in the plains of Moab, thirty-nine years after (ch. 26). And not three men the same in the last account that were in the first. The book is almost equally divided between histories and laws, intermixed.

We have here, I. The histories of the numbering and marshalling of the tribes (ch. 1-4), the dedication of the altar and Levites (ch. 7, 8), their march (ch. 9, 10), their murmuring and unbelief, for which they were sentenced to wander forty years in the wilderness (ch. 11-14), the rebellion of Korah (ch. 16, Num 17:1-13), the history of the last year of the forty (ch. 20-26), the conquest of Midian, and the settlement of the two tribes (ch. 31, 32), with an account of their journeys (ch. 33), II. Divers laws about the Nazarites, etc. (ch. 5, 6); and again about the priests' charge, etc. (ch. 18, 19), feasts (ch. 28, 29), and vows (ch. 30), and relating to their settlement in Canaan (ch. 27, 34, 35, Num 36:1-13). An abstract of much of this book we have in a few words in Psa 95:10, Forty years long was I grieved with this generation; and an application of it to ourselves in Heb 4:1, Let us fear lest we seem to come short. Many considerable nations there were now in being, that dwelt in cities and fortified towns, of which no notice is taken, no account kept, by the sacred history: but very exact records are kept of the affairs of a handful of people, that dwelt in tents, and wandered strangely in a wilderness, because they were the children of the covenant. For the Lord's portion is his people, Jacob is the lot of his inheritance.

Matthew Henry: Numbers 18 (Chapter Introduction)

Aaron being now fully established in the priesthood abundantly to his own satisfaction, and to the satisfaction of the people (which was the good that God brought out of the evil opposition made to him), in this chapter God gives him full instructions concerning his office or rather repeats those which he had before given him. He tells him, I. What must be his work and the care and charge committed to him, and what assistance he should have the Levites in that work (Num 18:1-7). II. What should be his and the Levites' wages for this work. 1. The perquisites or fees peculiar to the priests (Num 18:8-19). 2. The settled maintenance of the Levites (Num 18:20-24). III. The portion which must be paid to the priests out of the Levites' maintenance (Num 18:25-32). Thus every one knew what he had to do, and what he had to live upon.

Constable: Numbers (Book Introduction)

Introduction

Title

The title the Jews used in their Hebrew Old Testament for this book comes from the fifth word in the book in the Hebrew text, bemidbar: "in the wilderness." This is, of course, appropriate since the Israelites spent most of the time covered in the narrative of Numbers wandering in the wilderness.

The English title "Numbers" is a translation of the Greek title Arithmoi. The Septuagint translators chose this title because of the two censuses of the Israelites that Moses recorded at the beginning (chs. 1-4) and toward the end (ch. 26) of the book. These numberings of the people took place at the beginning and end of the wilderness wanderings and frame the contents of Numbers.

Date and Writer

Moses wrote Numbers (cf. Num. 1:1; 33:2; Matt. 8:4; 19:7; Luke 24:44; John 1:45; et al.). He evidently did so late in his life on the plains of Moab.¹ Moses evidently died close to 1406 B.C. since the Exodus happened about 1446 B.C., and the Israelites were in the wilderness for 40 years.

Scope and purpose

When the book opens the Israelites were in the second month of the second year after they departed from Egypt (1:1). In chapters 7-10 we read things that happened in the nation before that. These things happened when Moses finishing setting up the tabernacle, which occurred on the first day of the first month of the second year (7:1; cf. Exod. 40:17). When Numbers closes the Israelites were in the tenth month of the fortieth year (cf. Deut. 1:3). Thus the time Numbers covers is about 39 years.

Geographically the Israelites travelled from Mt. Sinai to the plains of Moab, which lay to the east of Jericho and the Jordan River. However their journey was not at all direct. They proceeded from Sinai to Kadesh Barnea on Canaan's southern border but failed to go into the Promised Land from there because of unbelief. Their failure to trust God and obey Him resulted in a period of 38 years of wandering in the wilderness. God finally brought them back to Kadesh and led them from there to the plains of Moab that lay on Canaan's eastern border.

Even though the wilderness wanderings consumed the majority of the years Numbers records, Moses passed over the events of this period of Israel's history fairly quickly. God's emphasis in this book is on His preparation of the Israelites to enter the land from Kadesh (chs. 1-14), and their preparation to enter from the plains of Moab (chs. 20-36). This indicates that the purpose of the book was primarily to show how God dealt with the Israelites as they anticipated entrance into the Promised Land. It was not to record all the events, or even most events, that took place in Israel's history. This selection of content to teach spiritual lessons is in harmony with the other books of the Pentateuch. Their concern too was more theological than historical.

"The material in Numbers cannot be understood apart from what precedes it in Exodus and Leviticus. The middle books of the Pentateuch hang closely together, with Genesis forming a prologue, and Deuteronomy the epilogue to the collection."²

The content stresses events leading to the destruction of the older generation of Israelites in the wilderness and the preparation of the new generation for entrance into the land. The census at the beginning of the book (chs. 1-4) and the one at the end (ch. 26) provide, ". . . the overarching literary and theological structure of the book of Numbers."³

"We may also venture the purpose of the book in this manner: To compel obedience to Yahweh by members of the new community by reminding them of the wrath of God on their parents because of their breach of covenant; to encourage them to trust in the ongoing promises of their Lord as they follow him into their heritage in Canaan; and to provoke them to worship of God and to the enjoyment of their salvation."⁴

"The Book of Numbers seems to be an instruction manual to post-Sinai Israel. The manual' deals with three areas: (a) how the nation was to order itself in its journeyings, (b) how the priests and Levites were to function in the condition of mobility which lay ahead, and (c) how they were to prepare themselves for the conquest of Canaan and their settled lives there. The narrative sections, of which there are many, demonstrate the successes and failures of the Lord's people as they conformed and did not conform to the requirements in the legislative, cultic, and prescriptive parts of the book."⁵

Theme

I believe the theme of the book is obedience. However others have suggested different though related themes.

"The theme of the Book of Numbers is worship."⁶

"The major theological theme of Numbers is reciprocal in nature: God has brought a people to Himself by covenant grace, but He expects of them a wholehearted devotion. Having accepted the terms of the Sinai Covenant, Israel had placed herself under obligation to obey them, a process that was to begin at once and not in some distant place and time (Exod. 19:8; 24:3)."⁷

Message⁸

To formulate a statement that summarizes the teaching of this book it will be helpful to identify some of the major revelations in Numbers. These constitute the unique values of the book.

The first major value of Numbers is that it reveals the graciousness of God to an extent not previously revealed. We see God's graciousness in His dealings with Israel throughout this book.

In the first section of Numbers (chs. 1-10) God's provision for His people stands out. We see this in the order and purity God specified for the maintenance of the Israelite camp. We see it in the worship God provided for in the camp. We also see it in the movement God prescribed for the camp. God faithfully provided for the needs of His people in these many ways as they prepared to enter the Promised Land.

In the second section of the book (chs. 11-21) God's patience with His people stands out. When the Israelites failed to obey God He did not desert them, but He disciplined them in love. God's patience in dealing with the Israelites did not result from God's weakness, but it was an evidence of His strength. God did not manifest carelessness toward the Israelites by making them wander in the wilderness for 38 years. He manifested carefulness as He used those 38 years to prepare the next generation to obey Him. God disciplined the people for their disobedience, but He always directed them toward the realization of His purpose for them as He disciplined them. The years of wilderness wandering were years of education rather than abandonment. He had similarly prepared Moses for 40 years in the wilderness before the Exodus.

In the third section (chs. 22-36) God's persistence in bringing Israel to the threshold of the land is prominent. God protected Israel from her enemies and provided for her needs. Even though Israel had been unfaithful God persisted in demonstrating faithfulness to the nation He had chosen to bless.

A second major value of this book is the revelation it contains of the gravity of unbelief. This is a revelation of man whereas the first was a revelation of God. Numbers reveals the seriousness of the sin of unbelief that manifests itself in disobedience. The Israelites struggled with unbelief throughout the book, but the most serious instance of it took place at Kadesh Barnea (chs. 13-14).

Numbers reveals the roots of unbelief. These were two causes: a mixed multitude and mixed motives.

The congregation consisted of a combination of believing Israelites and others who had for various reasons joined themselves to the people of God, a mixed multitude. These foreigners joined Israel first at the Exodus (Exod. 12:38), but we find them mixed in with the Israelites throughout Israel's subsequent history (cf. Lev. 24:10-23). This "rabble" was first to complain against God, and their murmuring spread through the camp like a plague periodically (cf. 11:4).

The second cause of unbelief was the mixed motives of the Israelites. They wanted to enjoy God's blessings and obeyed Him to a degree to obtain these. However, they also wanted things that God in His love for them did not want them to have (cf. Gen. 3). The Israelites did not fully commit themselves to God (cf. Rom. 12:1-2). They did not fully allow God to shape them into a nation to fulfill His purpose for them in the world. This too resulted in murmuring. They longed for what they had experienced in Egypt and preferred a comfortable life to the adventurous life to which God had called them. Murmuring is the telltale evidence of selfishness. It arises from a lack of singleminded dedication to God.

The message of Numbers is that everything depends on our attitude toward God. Our attitude toward our opportunities and our circumstances reveals our attitude toward God. If we are not content with what God has brought into our lives, it indicates we may want something different for ourselves than what God wants for us.

When we face a challenge to our faith we must see the difficulty overshadowed by God's presence, power, and promises.

The alternative is to allow the difficulty to block our view of God. The influences of unbelievers and our own doublemindedness will seek to make us behave as the Israelites did. At these times of testing Israel's experiences in Numbers should help us understand what is going on and trust God and obey Him more consistently.

The message of Numbers is a message of comfort on the one hand.

Numbers teaches that the failures of God's people cannot frustrate His plans. In Exodus we saw that the opposition of God's enemies cannot defeat Him. In Numbers we see that the failure of His instruments cannot defeat Him either. God's chosen instruments can postpone God's purposes, but they cannot preclude them.

In Numbers we also see that God always deals with His chosen instruments righteously. He will bless the minority who are faithful to Him even though they live among a majority who are under His discipline for being unfaithful. We see this in God's dealings with Caleb and Joshua. God honors the faithful. He will also faithfully work with those He is disciplining because of unfaithfulness. He will encourage them to experience the greatest blessing they can within the sphere of their discipline. We see this in His dealings with the rebellious generation. Furthermore God will not overlook those who have disobeyed Him because they have established a record of past obedience. He will discipline them too. We see this in God's dealings with Moses. Whereas God honors the faithful He also disciplines the unfaithful.

Numbers further teaches us that God's provisions are always adequate for His people's needs (cf. 2 Cor. 12:9). He sustained the Israelites in the wilderness. Their failures were not a result of God's inadequate provision but their own dissatisfaction with His provision. God Himself is an adequate resource for His people as we go through life (cf. Exod. 14-17).

On the other hand Numbers is also a message of warning. Every believer and every group of believers (e.g., a local church) from time to time face the same challenge to faith that the Israelites faced in the wilderness and at Kadesh. The crisis comes when faith encounters obstacles that only God's supernatural power can overcome. The believer should then proceed against these obstacles in simple confidence in God. Our response will depend on whether we are willing to act on our belief that God's presence, power, and promises can overcome them.

We can fail to realize all that God wants for us if we fail to trust Him.

By way of review Genesis expounds faith. Exodus reveals that faith manifests itself in worship and obedience. Leviticus explains worship more fully. Numbers stresses the importance of obedience.

Numbers shows the importance of obedience by revealing the roots, process, and fruits of disobedience.

Constable: Numbers (Outline)

Outline

I. Experiences of the older generation in the wilderness chs. 1-25

A. Preparations for entering the Promised Land from the south chs. 1-10

1. The first census and the organization of the people chs. 1-4

2. Commands and rituals to observe in preparation for entering the land chs. 5-9

3. The departure from Sinai ch. 10

B. The rebellion and judgment of the unbelieving generation chs. 11-25

1. The cycle of rebellion, atonement, and death chs. 11-20

2. The climax of rebellion, hope, and the end of dying chs. 21-25

II. Prospects of the younger generation in the land chs. 26-36

A. Preparations for entering the Promised Land from the east chs. 26-32

1. The second census ch. 26

2. Provisions and commands to observe in preparation for entering the land chs. 27-30

3. Reprisal against Midian and the settlement of the Transjordanian tribes chs. 31-32

B. Warning and encouragement of the younger generation chs. 33-36

1. Review of the journey from Egypt 33:1-49

2. Anticipation of the Promised Land 33:50-36:13

Constable: Numbers

Numbers

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Copyright 2003 by Thomas L. Constable

Haydock: Numbers (Book Introduction)

INTRODUCTION.

This fourth Book of Moses is called Numbers , because it begins with the numbering of the people. The Hebrews, from its first words, call it Vaydedabber . It contains the transactions of the Israelites, from the second month of the second year after their going out of Egypt, until the beginning of the eleventh month of the 40th year; that is, a history almost of thirty-nine years. (Challoner) --- In the nine first chapters various orders of people are described, and several laws are given or repeated. From the 10th to the 33d, the marches and history of God's people are related; (Haydock) from the 20th of the second month, in the second year after their departure out of Egypt, till the eleventh month of the 40th year, and the last of Moses: so that this Book contains the transactions of almost thirty-nine years; (Tirinus) whereas, the Book of Leviticus specified only some of the laws and occurrences of one month. Here we behold what opposition Moses experienced from Aaron and his sister, from Core, and from all the people; and yet God protected him, in the midst of all dangers, and confounded, not only their attempts, but those also of Balaam, and of all his external foes. (Haydock) --- Moses conquers the Madianites, and divides the conquered country between the tribes of Ruben, Gad, and half of the tribe of Manasses. In the three last chapters, he describes the land of Chanaan, orders all the inhabitants to be exterminated, assigns cities for the Levites, and for refuge; and forbids such marriages, as might cause any confusion in the distribution of the lands belonging to each tribe. Moses composed this part of the Pentateuch, as well as that of Deuteronomy, a little while before his death, out of the memoirs which he had carefully preserved. (Calmet) --- According to Usher, the people were numbered this second time, in the year of the world 2514, chap. i.; after which they leave the desert of Sinai, (chap. x. 11.) go to Cades-barne, and return thither again 2552. Soon after this, Mary and Aaron die; Moses lifts up the brazen serpent; and the Hebrews take possession of part of the promised land (2553) on the eastern banks of the Jordan. That on the western side, flowing with milk and honey, was conquered by Josue in the following years. (Haydock)

Gill: Numbers (Book Introduction)

INTRODUCTION TO NUMBERS

This book has its name from the account it gives of the "numbers" of the children of Israel, twice taken particularly; which name it has with this Greeks and Latins, and so with the Syriac and Arabic versions; but with the Jews it is called sometimes "Vajedabber", from the first word of it, "and the Lord spake"; and sometimes "Bemidbar", from the fifth word of the first verse, "in the wilderness", and sometimes "Sepher Pikkudim"; or, as with Origen ^a, "Ammesph‚kodim", the book of musters or surveys. That it was written by Moses is not to be doubted; and is indeed suggested by our Lord himself, Joh 5:46 compared with Num 3:14, and the references to it, in the New Testament, fully ascertain to us Christians the authenticity of it, as that of our Lord hinted at, and those of the apostle in 1Co 10:4. It contains an history of the affairs of the Israelites, and of their travel in the wilderness for the space of thirty eight years; though the principal facts it relates were done in the second year of their coming out of Egypt, and in the last of their being in the wilderness; and it is not merely historical, but gives a particular account of several laws, ceremonial and judicial, to be observed by the people of Israel, as well as has many things in it very instructive, both of a moral and evangelical nature.

Gill: Numbers 18 (Chapter Introduction)

INTRODUCTION TO NUMBERS 18

This chapter gives an account of the distinct work and service of the priests and Levites, Num 18:1; and of several things given to the priests for their maintenance, Num 18:8; and of the tithes the Levites should have to live upon, since they were to have no inheritance in the land of Israel, Num 18:20; and of the tenth out of those tithes they were to give to the high priest, Num 18:25.