Numbers 18:24 · Bible study
Numbers 18:24 Commentary: The Tithe as the Levites' Inheritance
Hebrew · 8 what the commentators say
Meaning in one sentence
In Numbers 18:24, God gives Israel's tithe to the Levites as their inheritance instead of land, revealing His provision and the identity of His ministers.
Research Summary
- Meaning: God gives the tithe of Israel to the Levites as their inheritance because they receive no land portion.
- Key words: tithe (ma'aser), heave offering (terumah), inheritance (naḥalah), to inherit (nāchal).
- Main debate: Whether the tithe was on agricultural produce only (so Cambridge, Lev 27) or also on other income, and how the system evolved into two tithes after the exile.
- Teological theme: God's direct provision for His ministers, and the principle that those who serve at the altar live from the altar.
- Best use: To teach about faithful giving, the dignity of ministry, and trust in God's provision when earthly security is absent.
Translation Comparison
BSB Berean Standard Bible 2020
For I have given to the Levites as their inheritance the tithe that the Israelites present to the LORD as a contribution. That is why I told them that they would not receive an inheritance among the Israelites.”
WEB World English Bible 2000
For the tithe of the children of Israel, which they offer as a wave offering to Yahweh, I have given to the Levites for an inheritance. Therefore I have said to them, ‘Among the children of Israel they shall have no inheritance.’”
KJV King James Version 1769
But the tithes of the children of Israel, which they offer as an heave offering unto the Lord, I have given to the Levites to inherit: therefore I have said unto them, Among the children of Israel they shall have no inheritance.
ASV American Standard Version 1901
For the tithe of the children of Israel, which they offer as a heave-offering unto Jehovah, I have given to the Levites for an inheritance: therefore I have said unto them, Among the children of Israel they shall have no inheritance.
YLT Young's Literal Translation 1898
but the tithe of the sons of Israel which they lift up to Jehovah, a heave-offering, I have given to the Levites for inheritance; therefore I have said of them, In the midst of the sons of Israel they have no inheritance.'
Darby Darby Bible 1890
for I have given for an inheritance to the Levites the tithes of the children of Israel, which they offer as a heave-offering to Jehovah; therefore I have said of them, They shall possess no inheritance among the children of Israel.
Douay-Rheims Douay-Rheims Bible 1899
But be content with the oblation or tithes, which I have separated for their uses and necessities.
Translations in other languages (10 available)
Porque á los Levitas he dado por heredad los diezmos de los hijos de Israel, que ofrecerán á Jehová en ofrenda: por lo cual les he dicho: Entre los hijos de Israel no poseerán heredad.
Porque aos levitas dei por herança os dízimos dos filhos de Israel, que oferecerão ao SENHOR em oferta: pelo qual lhes disse: Entre os filhos de Israel não possuirão herança.
Je donne comme possession aux Lévites les dîmes que les enfants d’ Israël présenteront à l’ Éternel par élévation; c’ est pourquoi je dis à leur égard: Ils n’ auront point de possession au milieu des enfants d’ Israël.
Denn den Zehnten der Kinder Israel, den sie dem HERRN heben, habe ich den Leviten zum Erbgut gegeben. Darum habe ich zu ihnen gesagt, daß sie unter den Kindern Israel kein Erbgut besitzen sollen.
Want de tienden der kinderen Israels, die zij den HEERE tot een hefoffer zullen offeren, heb Ik aan de Levieten tot een erfenis gegeven; daarom heb Ik tot hen gezegd: Zij zullen in het midden van de kinderen Israels geen erfenis erven.
poiché io do come possesso ai Leviti le decime che i figliuoli d’Israele presenteranno all’Eterno come offerta elevata; per questo dico di loro: Non possederanno nulla tra i figliuoli d’Israele”.
Albowiem dziesięciny synów Izraelskich które przynosić będą na ofiarę podnoszenia Panu, dałem Lewitom za dziedzictwo; przetoż rzekłem do nich: W pośród synów Izraelskich nie będą mieli dziedzictwa.
так как десятину сынов Израилевых, которую они приносят в возношение Господу, Я отдаю левитам в удел, потому и сказал Я им: между сынами Израилевыми они не получат удела.
因為 以色列 人 中出產的十分之一，就是 獻 給耶和華 為舉祭的，我已賜 給利未人 為業。所以 我對他們 說：『在以色列 人 中 不可 有 產業。』」
For the tenths which the children of Israel give as a lifted offering to the Lord I have given to the Levites as their heritage. and so I have said to them, Among the children of Israel they will have no heritage.
Verse in Context
Original Language (Biblical Hebrew)
Old Testament · Biblical Hebrew · Numbers 18:24
Source: STEPBible TAGNT/TEHB (CC-BY 4.0). Click or tap a morphology code to see the full parsing.
Scholars' Consensus
Commentators agree that Numbers 18:24 establishes a divine exchange: the tithe of Israel, first offered to Yahweh as a terumah (heave offering), is then given by God to the Levites as their inheritance. Gill stresses that this arrangement means the Levites hold their provision directly from God, not as dependents of the people. Barnes points out that the ceremony of heaving dedicates the tithe to sacred purposes, making it a holy gift. Cambridge adds that this absolute assignment of the tithe to the Levites went beyond the earlier system in Deuteronomy, where the Levite shared the tithe with the offerer in two years out of three. Matthew Henry sees this as part of God's faithful provision for those who served at the tabernacle. The repeated phrase “they shall have no inheritance” in the land is not a deprivation but a sign that the Lord Himself is their portion (see v.20). All interpreters highlight that the tithe is not a wage from people but a grant from God.
How settled is the interpretation?
Interpretive difficulty: Low
What is clear: God directly gives the tithe of Israel to the Levites as their inheritance, and because of this they receive no portion of land in Canaan.
What Scholars Agree and Debate
| Topic | Agreed | Debated |
|---|---|---|
| Nature of the tithe | All interpreters agree that the tithe was a tenth of agricultural produce (grain, wine, oil) given to the Lord. | Some passages (e.g., Leviticus 27:30-33) include livestock, while Deuteronomy 14:22-27 allows the tithe to be converted to money for distant travel. Cambridge notes that the requirement here is on agricultural produce only, and that later post-biblical practice added a second tithe. |
| Application for Christians | Most Christian traditions see a principle of supporting those who minister (1 Cor 9:13-14) and giving generously as an act of worship. | Some churches teach that the tithe remains a binding New Testament requirement; others view it as a minimum guideline or as having been superseded by free-will offerings. Catholics, Orthodox, and many Protestants differ on the specific percentage and whether it is mandatory. |
| Levites' inheritance | All agree that the Levites received no territorial allotment in Canaan and that the tithe was their divinely appointed inheritance. | The precise relationship between this absolute grant and the earlier system in Deuteronomy (where Levites shared the tithe with others) has been debated by scholars. Cambridge suggests the Numbers legislation is 'in advance' of Deuteronomy. |
| Meaning of 'heave offering' (terumah) | Commentators agree it signifies a gift lifted up and dedicated to God, becoming holy. | Some see it as a specific physical ceremony (Barnes, Wesley); others as a general term for any contribution (Cambridge). There is no disagreement on the substance, that the tithe is consecrated to God. |
Historical & Cultural Context
In ancient Israel, the tithe (ma'aser) was a tenth of the land's produce, grain, wine, oil, and firstborn livestock (Leviticus 27:30-33). The term terumah (contribution or heave offering) described gifts “lifted up” to the Lord, symbolically transferred to His possession. Numbers 18:24 describes Israel presenting this tithe as a terumah to Yahweh, after which He bestows it on the Levites. This ceremony underscored that the land and its fruits ultimately belong to God; Israel acknowledged His sovereignty by giving the tenth.
The Levites were the tribe set apart for the service of the tabernacle. Unlike the other tribes, they received no territorial allotment in Canaan (Joshua 13:14,33). Numbers 18:20 articulates God's promise: “I am your portion and your inheritance among the children of Israel.” This made them dependent on the tithes and offerings of the people. The present passage reinforces that the tithe functions as their inheritance (naḥalah), a permanent, God-granted portion.
Cambridge's commentary notes that this absolute grant of the tithe to the Levites was a development from earlier legislation, such as Deuteronomy 14:22-29, where the Levite shared the tithe with the offerer and the poor. After the exile, the system became more formalized, eventually leading to the practice of two tithes mentioned in post-biblical literature. The verse also solves a potential problem: if the Levites owned no land, how would they eat? The tithe became their guaranteed provision, freeing them for full-time ministry at the Tent of Meeting. Later, Malachi 3:8-10 calls withholding the tithe “robbing God,” showing that the arrangement was a covenant obligation tied to the nation's worship. Numbers 18:24 thus stands at the heart of Israel's system of support for the clergy and recognition of God as the true owner of the land.
Textual Notes
The supplied sources note no significant textual variants for this verse. The Masoretic text is stable across traditions, and the verse appears consistently in all major Hebrew manuscripts and ancient versions.
Reception History
Numbers 18:24 has been cited throughout church history in discussions of clergy support and tithing. Early Christian writers appealed to the Levitical tithe in arguing that ministers deserve material support. During the medieval period, the verse was used to justify the payment of tithes as a legal obligation. The Reformation saw renewed interest: the Geneva Bible (1599) notes the arrangement, and Matthew Henry (1710) commends God's provision for the Levites as a model for supporting gospel ministers. John Wesley (1754) emphasizes the heave offering as an acknowledgment of God's bounty. Modern commentators like Gill and Cambridge continue to explore the historical development of the tithe system.
Preaching This Verse
Three-point outline
- The tithe belongs to God first. Israel's tithe is offered as a heave offering to Yahweh. It is a holy gift, not a charitable donation. Worship precedes provision.
- God gives the tithe to His ministers as their inheritance. The Levites receive it not from the people but from God. This elevates their support to a divine grant and protects them from becoming dependent on human favor.
- No land inheritance means a better portion. The Levites' lack of land is not a deficiency; God Himself is their portion (18:20). The tithe symbolizes a life lived by faith in direct divine provision.
Five-point outline
- The source: The tithe comes from the children of Israel, agricultural produce of the land God gave them.
- The act: It is lifted up to the Lord as a terumah, a heave offering. This act consecrates it.
- The giver: “I have given” (God speaks). The tithe becomes God's gift before it reaches the Levites.
- The recipients: The Levites, who serve in the tabernacle. They receive it as their inheritance (naḥalah).
- The consequence: “Among the children of Israel they shall have no inheritance.” This is not a loss but a deliberate design for a different kind of life.
Illustration hooks
- A vegetable farmer sets aside every tenth basket for the local food bank before he sells the rest. That basket is not his to give, it already belongs to the community. Similarly, the tithe is already God's; we return what is His.
- A small church pays its pastor not from a building fund but from the offerings of the congregation. The pastor knows the money is God's provision, not a salary from people. This creates a bond of trust between minister and congregation.
- A high school teacher's salary is paid by the school district, not directly by the parents of her students. That indirect provision frees her to teach without worrying about individual favors. The tithe system creates a similar buffer for ministers.
Questions your congregation is asking
- “Why do we give tithes? Is it a command or a suggestion for Christians today?”
- “Where does my tithe go? How do we ensure it supports those who serve?”
- “If I am struggling financially, does God still expect the full tenth?”
Leading a Discussion
This passage reveals a key principle in God's design for His people: those who minister at the sanctuary are to be supported by the community's tithe. But the tithe is more than a transaction, it is an offering to God that He then entrusts to His servants. Use the questions below to help your group dig into the text and apply it to their lives.
Discussion questions
- What does it mean that the tithe is first “offered as a wave offering to Yahweh” before being given to the Levites? Why is that sequence important?
- Why do you think God gave the Levites the tithe as an “inheritance” instead of a land allotment? What does this teach about their identity?
- How does the phrase “I have given” (spoken by God) shape your understanding of where provision for ministry ultimately comes from?
- Read Numbers 18:20 aloud. How does knowing that God himself is the Levites' inheritance affect the way you view the tithe system?
- The Levites had no land inheritance. Are there ways that Christians today are called to live without certain kinds of security, trusting in God's provision instead?
- How does this Old Testament arrangement relate to the New Testament principle that those who proclaim the gospel should get their living by the gospel (1 Corinthians 9:14)?
- What can this passage teach us about our own giving to the church? How does it reframe giving as an act of worship rather than a bill?
Word Study
The key original-language words in this verse. Select any word for its full lexicon entry — meaning, every occurrence in Scripture, and related words.
Cross-References
Source: Treasury of Scripture Knowledge (TSK, public domain)
| Numbers 18:26 | “Moreover you shall speak to the Levites, and tell them, ‘When you take of the children of Israel the tithe which I have given you from them for your inheritance, then you shall offer up a wave offering of it for Yahweh, a tithe of the tithe. |
| Malachi 3:8 | Will a man rob God? Yet you rob me! But you say, ‘How have we robbed you?’ In tithes and offerings. |
| Malachi 3:10 | Bring the whole tithe into the storehouse, that there may be food in my house, and test me now in this,” says Yahweh of Armies, “if I will not open you the windows of heaven, and pour you out a blessing, that there will not be enough room for. |
Interlinear and lexical data from STEPBible (CC BY 4.0). Cross-reference data from OpenBible.info (CC BY 4.0). Commentaries are public domain.
For personal reflection
Read the devotional page — prayer, application, and "for families"
What the Commentators Say
8 public-domain commentaries, condensed into plain language.
Barnes' Notes on the Bible Protestant 1832
Barnes observes that tithes were dedicated not merely by a private intention but by a physical, ceremonial act of heaving them toward the Lord. This ritual lifted the tithes into the same sacred category as the heave-offerings given for the tabernacle, marking them as solemnly set apart for God.
Cambridge Bible for Schools and Colleges Anglican 1880
This commentary highlights that the regulation in Numbers gives the tithe absolutely to the Levites, a more advanced development than in Deuteronomy where they shared it with the offerer and the poor. This difference eventually led to the post-Biblical practice of two separate tithes.
Geneva Bible Notes Reformed 1599
The Geneva Notes explain that the tithes the Israelites offer to the Lord are given to the Levites as their inheritance. Therefore, the Levites are forbidden to possess any land among the other tribes, because their portion comes directly from the people's offerings.
Gill's Exposition of the Bible Baptist 1748
Gill stresses that the tithe was first offered to the Lord as an acknowledgment of his ownership of the land, then given by him directly to the Levites as their inheritance. This arrangement meant the Levites held their portion from God himself, not from the Israelites, giving them the same secure title as the other tribes had to their lands.
Keil & Delitzsch OT Commentary Protestant 1876
Keil-Delitzsch emphasizes that the tithe given to the Levites is not a payment but a substitution, taking the place of their service at the tabernacle. The tenth is assigned to them as an inheritance, with the same warning about bearing sin that appears earlier in the law.
Lange's Commentary Reformed 1857
Lange emphasizes that the priesthood rests entirely on God's free gift, with all human claims to merit excluded. The Levites are given as a gift to Aaron, and the priesthood itself is also a gift to him. This double grace, pointing forward to the New Testament, forms the foundation of the entire system.
Matthew Henry's Commentary Reformed/Presbyterian 1710
Henry emphasizes that God denied the Levites any earthly inheritance so that He could be their portion, which he considers a far richer lot. He also notes that even the Levites had to offer a tithe of their tithes to Aaron, showing that those who serve must give God the best of what they receive.
Wesley's Explanatory Notes Methodist/Wesleyan 1754
Wesley points out that "heave-offering," normally a specific kind lifted up to the Lord, is used here for any offering. The term's broader meaning highlights the essential idea: the offering acknowledges that all land and its fruits come from God's bounty.