Numbers 18:21-32
21 “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. 22 Hereafter the children of Israel shall not come near the tabernacle of meeting, lest they bear sin and die. 23 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. 24 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.’ ”
25 Then the LORD spoke to Moses, saying, 26 “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. 27 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. 28 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. 29 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.’ 30 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. 31 You may eat it in any place, you and your households, for it is your reward for your work in the tabernacle of meeting. 32 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.’ ”
25 Then the LORD spoke to Moses, saying, 26 “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. 27 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. 28 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. 29 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.’ 30 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. 31 You may eat it in any place, you and your households, for it is your reward for your work in the tabernacle of meeting. 32 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.’ ”
The Levitical priests received ten percent of Israel’s possessions as their inheritance, for they had no other inheritance of land as the other tribes of God’s people. Yet these Levites still had to give a tenth of that tenth to God’s work in offerings, and that from the best of what they had received. They were not to keep the best for themselves, nor hold back giving what they had been given. We are now to minister the gifts we have been given to others as to God (1 Peter 4:10), giving from what riches we have been entrusted with, the gospel. We are also to give to those in need as well as those who serve the church with the gospel. Above all, the pattern and example of the tithe to and from the priesthood applies similarly to us as priests to our God in all we have, giving back to Him. But we are not to “profane the holy gifts” as the warning is given here, but use all lawfully for His work and glory.
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