Numbers 18:25-32 · Bible study
Numbers 18:25-32 Commentary: Tithe of the Tithe
Hebrew · 11 what the commentators say
Meaning in one sentence
Why did God require Levites to tithe from the tithes they received? A study of Numbers 18:25, 32 on hierarchy, provision, and holiness.
Research Summary
- Meaning: The Levites must give a tenth of the tithes they receive to the priests as a heave offering, demonstrating that all giving originates from God and must be returned to Him.
- Key words: “Tithe” (ma’aser), “heave offering” (terumah), “best” (chelev), “reckoned” (chashav).
- Main debate: Whether this tithe applies only to agricultural tithes or extends to all revenues of the Levites; most commentators argue the principle encompasses all gifts.
- Theological theme: Proportional giving, support of ministry, and the holiness of God’s provision.
- Best use: Teaching the principle that everyone, including church leaders, should give from their income to support the wider work of the kingdom.
Translation Comparison
BSB Berean Standard Bible 2020
25And the LORD instructed Moses,
26“Speak to the Levites and tell them: ‘When you receive from the Israelites the tithe that I have given you as your inheritance, you must present part of it as an offering to the LORD—a tithe of the tithe.
27Your offering will be reckoned to you as grain from the threshing floor or juice from the winepress.
28So you are to present an offering to the LORD from all the tithes you receive from the Israelites, and from these you are to give the LORD’s offering to Aaron the priest.
29You must present the offering due the LORD from all the best of every gift, the holiest part of it.’
30Therefore say to the Levites, ‘When you have presented the best part, it will be reckoned to you as the produce of the threshing floor or winepress.
31And you and your households may eat the rest of it anywhere; it is the compensation for your work at the Tent of Meeting.
32Once you have presented the best part of it, you will not incur guilt because of it. But you must not defile the sacred offerings of the Israelites, or else you will die.’”
WEB World English Bible 2000
25Yahweh spoke to Moses, saying,
26“Moreover you shall speak to the Levites, and tell them, ‘When you take of the children of Israel the tithe which I have given you from them for your inheritance, then you shall offer up a wave offering of it for Yahweh, a tithe of the tithe.
27Your wave offering shall be credited to you, as though it were the grain of the threshing floor, and as the fullness of the wine press.
28Thus you also shall offer a wave offering to Yahweh of all your tithes, which you receive of the children of Israel; and of it you shall give Yahweh’s wave offering to Aaron the priest.
29Out of all your gifts, you shall offer every wave offering to Yahweh, of all its best parts, even the holy part of it.’
30“Therefore you shall tell them, ‘When you heave its best from it, then it shall be credited to the Levites as the increase of the threshing floor, and as the increase of the wine press.
31You may eat it anywhere, you and your households, for it is your reward in return for your service in the Tent of Meeting.
32You shall bear no sin by reason of it, when you have heaved from it its best. You shall not profane the holy things of the children of Israel, that you not die.’”
KJV King James Version 1769
25And the Lord spake unto Moses, saying,
26Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the Lord, even a tenth part of the tithe.
27And this your heave offering shall be reckoned unto you, as though it were the corn of the threshingfloor, and as the fulness of the winepress.
28Thus ye also shall offer an heave offering unto the Lord of all your tithes, which ye receive of the children of Israel; and ye shall give thereof the Lord’s heave offering to Aaron the priest.
29Out of all your gifts ye shall offer every heave offering of the Lord, of all the best thereof, even the hallowed part thereof out of it.
30Therefore thou shalt say unto them, When ye have heaved the best thereof from it, then it shall be counted unto the Levites as the increase of the threshingfloor, and as the increase of the winepress.
31And ye shall eat it in every place, ye and your households: for it is your reward for your service in the tabernacle of the congregation.
32And ye shall bear no sin by reason of it, when ye have heaved from it the best of it: neither shall ye pollute the holy things of the children of Israel, lest ye die.
ASV American Standard Version 1901
25And Jehovah spake unto Moses, saying,
26Moreover thou shalt speak unto the Levites, and say unto them, When ye take of the children of Israel the tithe which I have given you from them for your inheritance, then ye shall offer up a heave-offering of it for Jehovah, a tithe of the tithe.
27And your heave-offering shall be reckoned unto you, as though it were the grain of the threshing-floor, and as the fulness of the winepress.
28Thus ye also shall offer a heave-offering unto Jehovah of all your tithes, which ye receive of the children of Israel; and thereof ye shall give Jehovah’s heave-offering to Aaron the priest.
29Out of all your gifts ye shall offer every heave-offering of Jehovah, of all the best thereof, even the hallowed part thereof out of it.
30Therefore thou shalt say unto them, When ye heave the best thereof from it, then it shall be reckoned unto the Levites as the increase of the threshing-floor, and as the increase of the winepress.
31And ye shall eat it in every place, ye and your households: for it is your reward in return for your service in the tent of meeting.
32And ye shall bear no sin by reason of it, when ye have heaved from it the best thereof: and ye shall not profane the holy things of the children of Israel, that ye die not.
YLT Young's Literal Translation 1898
25And Jehovah speaketh unto Moses, saying,
26`And unto the Levites thou dost speak; and thou hast said unto them, When ye take from the sons of Israel the tithe which I have given to you from them, for your inheritance, then ye have lifted up from it the heave-offering of Jehovah, a tithe of the tithe;
27and your heave-offering hath been reckoned to you as corn from the threshing-floor, and as fulness from the wine-vat;
28so ye do lift up--ye also--the heave-offering of Jehovah from all your tithes which ye receive from the sons of Israel; and ye have given from it the heave-offering of Jehovah to Aaron the priest;
29out of all your gifts ye do lift up the whole heave-offering of Jehovah; out of all its fat, --its hallowed part--out of it.
30`And thou hast said unto them, In your lifting up its fat out of it, then it hath been reckoned to the Levites, as increase of a threshing-floor, and as increase of a wine-vat;
31and ye have eaten it in every place, ye and your households, for it is your hire in exchange for your service in the tent of meeting;
32and ye bear no sin for it, in your lifting up its fat out of it, and the holy things of the sons of Israel ye do not pollute, and ye die not.'
Darby Darby Bible 1890
25And Jehovah spoke to Moses, saying,
26And to the Levites shalt thou speak, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer a heave-offering from it for Jehovah, the tenth of the tithe.
27And your heave-offering shall be reckoned unto you, as the corn from the threshing-floor, and as the fulness of the winepress.
28Thus ye also shall offer Jehovah's heave-offering of all your tithes, which ye take of the children of Israel; and ye shall give thereof Jehovah's heave-offering to Aaron the priest.
29Out of all that is given you ye shall offer the whole heave-offering of Jehovah, — of all the best thereof the hallowed part thereof.
30And thou shalt say unto them, When ye heave the best thereof from it, then it shall be counted unto the Levites as produce of the threshing-floor, and as produce of the winepress.
31And ye shall eat it in every place, ye and your households; for it is your reward for your service in the tent of meeting.
32And ye shall bear no sin by reason of it, if ye heave from it the best of it; and ye shall not profane the holy things of the children of Israel, lest ye die.
Douay-Rheims Douay-Rheims Bible 1899
25And the Lord spoke to Moses, saying:
26Command the Levites, and declare unto them: When you shall receive of the children of Israel the tithes, which I have given you, offer the firstfruits of them to the Lord, that is to say, the tenth part of the tenth:
27That it may be reckoned to you as an oblation of firstfruits, as well of the barnfloors as of the winepresses:
28And of all the things of which you receive tithes, offer the firstfruits to the Lord, and give them to Aaron the priest.
29All the things that you shall offer of the tithes, and shall separate for the gifts of the Lord, shall be the best and choicest things.
30And thou shalt say to them: If you offer all the goodly and the better things of the tithes, it shall be reckoned to you as if you had given the firstfruits of the barnfloor and the winepress:
31And you shall eat them in all your places, both you and your families: because it is your reward for the ministry, wherewith you serve in the tabernacle of the testimony.
32And you shall not sin in this point, by reserving the choicest and fat things to yourselves, lest you profane the oblations of the children of Israel, and die.
Verse in Context
Original Language (Biblical Hebrew)
Old Testament · Biblical Hebrew · Numbers 18:25
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 18:25, 32 establishes a required tithe from the Levites to the priests. The Levites, who received tithes from Israel as their inheritance (v.21), were to present a tenth of those tithes to Aaron and his sons. This “tithe of the tithe” is called a heave offering. Adam Clarke notes that this considerably lessened the Levites’ revenue but was an obligation. Calvin explains that God declares their theft would be no less wicked if they dealt dishonestly toward the priests than if the people withheld tithes. The Cambridge Bible states that the tithe of crops belongs so entirely to the Levites that it is considered a source of property from which they must pay a tithe to the priests. Barnes adds that the spirit of this law extends to all revenues of the Levites. The command to give the best part is uniformly underscored by all commentators, as Jamieson-Fausset-Brown note: neglect in giving the best entailed sin. Thus the passage establishes that even those who serve in the sanctuary must give back to God from what they receive, recognizing God’s provision and supporting the priesthood.
How settled is the interpretation?
Interpretive difficulty: Low
What is clear: The Levites were required to give a tenth of the agricultural tithe they received to the priests, and this offering was to be the best part.
What Scholars Agree and Debate
| Topic | Agreed | Debated |
|---|---|---|
| Support of priests | All traditions agree that the tithe of the tithe was given to support Aaron and the priests, who had no land inheritance. | No significant debate; the purpose is clear in the text. |
| Scope of the tithe | The passage clearly applies to the agricultural tithe the Levites received. | Some commentators (e.g., Barnes) argue the spirit extends to all revenues; others limit to the tithe itself. |
| Where Levites could eat | Verse 31 permits eating the rest in any place. | Some note this differed from priests' more restricted eating; otherwise agreed. |
| Consequence of profaning | All read v.32 as a warning that failure to give the best brings guilt and death. | Some see physical death as immediate (as with Nadab and Abihu); others speak of spiritual consequences or excommunication. |
Historical & Cultural Context
The book of Numbers recounts Israel’s wilderness journey and the organization of the tribes around the tabernacle. Chapter 18 follows the crushing of Korah’s rebellion, which challenged the exclusive priestly role of Aaron’s line. This passage reasserts the ordained hierarchy: Aaron and his sons alone serve as priests; the Levites assist them but receive tithes from the people as their inheritance (Numbers 18:21). Because the Levites had no land allotment in Canaan, the tithe from the other tribes was their means of support. The present passage further requires the Levites to give a tithe of that tithe to the priests. The language of “wave offering” and “heave offering” (Hebrew terumah, H8641) connects to the ritual of lifting up a portion to God, signifying that the gift belongs to Him. The threshing floor and wine press imagery (v.27, 30) ties the Levites’ giving to the same agricultural cycle that funded the entire system. This regulation ensured the priests, who had an even more restricted inheritance, were supplied and that the holiness of the offerings was preserved. The Levites could eat their remaining tithe anywhere (v.31), unlike the priests who had to eat certain offerings in the sanctuary, showing that the Levites’ portion was less holy but still required proper handling. The warning against profaning the holy things (v.32) echoes the danger of treating God’s gifts carelessly, a lesson prominent after the deaths of Nadab and Abihu and the rebellion of Korah.
Textual Notes
The consulted sources note no significant textual variants for Numbers 18:25-32. The passage is consistently preserved across Hebrew manuscripts and ancient versions.
Reception History
This passage has been central to discussions of tithing and clergy support throughout church history. John Calvin interpreted it as requiring a second tithe from the Levites, emphasizing that they were no more exempt than the people. Matthew Henry saw it as a principle that those who assist others’ devotions must pay their own. John Wesley applied it spiritually, noting that “prayers and praises, or rather the heart lifted up in them, are now our heave-offerings.” In Jewish tradition, the practice continued into the Second Temple period, as Nehemiah 10:38 records the Levites bringing the tithe of the tithes to the temple chambers. Early church fathers used this passage to argue that clergy should support the wider church as well. Across traditions, the passage has been used to teach that no one is exempt from giving back to God from whatever resources they receive.
Preaching This Verse
Three-point outline
- Everyone gives. The Levites received tithes, but they were not exempt from giving. Even those who serve in holy roles must offer back to God from what they receive. No one is too poor or too “spiritual” to give.
- Give the best. The Levites were to offer the best part, the “fat”, of their tithes. God does not accept leftovers. Our giving should reflect His worth, not our convenience.
- Obedience brings life; disobedience brings death. The passage warns that profaning the holy things leads to death. Faithful giving protects the giver and honors God.
Five-point outline
- Proportional giving is built into God’s system. Just as the people gave a tenth to the Levites, the Levites gave a tenth to the priests. There is a chain of generosity.
- Recognize God as the source. The tithe was given for an inheritance (v.24). The Levites had to give back, acknowledging that even their provision came from God.
- Support those who serve you. The priests had no inheritance; the Levites’ tithe sustained them. In the church, we support pastoral staff and ministry workers.
- Beware of withholding the best. The warning against profaning holy things (v.32) shows that holding back what belongs to God robs Him and brings guilt.
- Enjoy the rest with freedom. Once the best was given, the Levites could eat the remainder anywhere (v.31). God permits us to enjoy His provision after we honor Him with the first and best.
Illustration hooks
- A local farmer sets aside the first ten sheaves from each harvest to donate to the church’s food pantry, even before paying bills.
- A volunteer worship leader receives a salary from her day job, yet faithfully sets aside a portion for missions, viewing it as an act of worship.
- A church deacon who oversees the budget realizes that the congregation’s giving directly supports the pastor’s family, a modern reflection of the Levites supporting the priests.
Questions your congregation is asking
- “If I already serve in the church, do I still need to give financially?”
- “What does it mean to give my ‘best’? Is it about amount, quality, or attitude?”
- “Does God really care about the details of my giving, or is the heart enough?”
Leading a Discussion
This passage shows that even those who receive support for their ministry must give back to God. It challenges every believer, no matter their role, to see giving as part of faithful service.
Discussion questions
- What stands out to you about the Levites being required to offer a tithe of the tithe? Why do you think God gave this command?
- In verse 27, the Levites’ offering is “reckoned” as if it were grain from the threshing floor. What does this comparison teach about how God views their gift?
- How does the requirement to give the best part (the “fat”) challenge our typical approach to giving?
- Verse 31 says the Levites’ tithe was their “reward” for service in the Tent of Meeting. What does this reveal about God’s view of compensating those who serve Him?
- Why is there a warning about sin and death in verse 32? What does this tell us about the seriousness of how we handle what is set apart for God?
- How might this passage apply to church workers, pastors, or missionaries today? Are they exempt from giving? Why or why not?
- In what ways might we “profane the holy things” of God in our own giving or in how we treat church resources?
Close by praying for hearts that give cheerfully and honor the Lord with the first and best of all He provides.
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 18:21 | “To the children of Levi, behold, I have given all the tithe in Israel for an inheritance, in return for their service which they serve, even the service of the Tent of Meeting. |
| Nehemiah 10:38 | The priest, the descendent of Aaron, shall be with the Levites when the Levites take tithes. The Levites shall bring up the tithe of the tithes to the house of our God, to the rooms, into the treasure house. |
| Leviticus 6:19 | Yahweh spoke to Moses, saying, |
| Leviticus 6:23 | Every meal offering of a priest shall be wholly burned. It shall not be eaten.” |
| Numbers 15:20 | Of the first of your dough you shall offer up a cake for a wave offering. As the wave offering of the threshing floor, so you shall heave it. |
| Deuteronomy 15:14 | You shall furnish him liberally out of your flock, out of your threshing floor, and out of your wine press. As Yahweh your God has blessed you, you shall give to him. |
| II Kings 6:27 | He said, “If Yahweh doesn’t help you, where could I get help for you? From the threshing floor, or from the wine press?” |
| Hosea 9:1 | Don’t rejoice, Israel, to jubilation like the nations; for you were unfaithful to your God. You love the wages of a prostitute at every grain threshing floor. |
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
11 public-domain commentaries, condensed into plain language.
Adam Clarke's Commentary Methodist/Wesleyan 1826
Clarke highlights that the Levites themselves were required to give a tenth of everything they received from the people's tithe to the priests, which significantly reduced their income. This second tithe had to be taken from the best portion of what they had, underscoring that everyone must give God a share as evidence of his goodness and their dependence.
Barnes' Notes on the Bible Protestant 1832
Barnes notes that the Levites were required to pay a tithe from their tithes to the priests, mirroring the obligation common Israelites had to the Levites. This principle extended to all their revenues, even the increase of their cattle. He explains the warning: by not polluting the people's holy things, they would avoid death.
Calvin's Commentaries Reformed 1564
Calvin stresses that the Levites' obligation to pay a tenth of their tithes to the priests is just as binding as the people's duty to give their first tithe. He also explains that once the priests' portion is set apart, the remaining tithe becomes ordinary food the Levites may eat anywhere.
Cambridge Bible for Schools and Colleges Anglican 1880
The Cambridge Bible Schools note that the tithe of crops belonged so completely to the Levites that it was considered their own property. From that property, the Levites were then required to give a tithe of the tithe to the priests, just as the rest of Israel gave a tithe to the Levites.
Geneva Bible Notes Reformed 1599
The Geneva note stresses that the Levites, who receive tithes as their wages, must give a tenth of those tithes back to the Lord. This shows that even those dedicated to sacred service are required to present God the best portion. Their offering is accepted as if it were the fresh produce of the harvest.
Gill's Exposition of the Bible Baptist 1748
Gill notes that God spoke to Moses rather than Aaron about the tithe-of-the-tithe because Aaron himself was the recipient, making it improper for him to deliver the command. The Levites must give the best tenth of what they receive to the priests, and this act sanctifies the remainder for their own use, freeing them from guilt and allowing them to eat it anywhere.
Jamieson-Fausset-Brown Commentary Protestant 1871
JFB stresses that the Levites were required to give a tenth of their own tithe to the priests, and they had to offer the best portion. Holding back the best for themselves made the food unholy and brought sin upon them, since that portion belonged to God and the priests.
Keil & Delitzsch OT Commentary Protestant 1876
Keil-Delitzsch emphasizes that when Levites gave a tenth of the tithe they received, God counted it as if it were their own harvest from the threshing floor. This meant they offered their best portion just as any Israelite farmer would, even though the original tithe came from someone else's labor.
Lange's Commentary Reformed 1857
Lange emphasizes that the priesthood rests entirely on God's free gift of grace, excluding any human claim of right. He highlights the renunciation of land inheritance as the condition for receiving Jehovah Himself as the priest
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 notes that those who assist others in worship must themselves present offerings to God, and the heart lifted up in prayer and praise is now the true heave-offering. Such offerings are accepted as if given from one's own produce, and Levites must set aside a portion for the priests from every gift they receive.