Numbers 18:25-32 Meaning: A Tithe from the Tithe
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.’”
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.
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.
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.'
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.
Meaning in one sentence
God required the Levites to give a tenth of what they received. No one is exempt from giving back to Him.
Context
Numbers 18 lays out God’s provision for the priests and Levites who served at the Tent of Meeting. The Levites received no land inheritance like the other tribes. Instead, the Lord gave them the tithes of Israel as their inheritance, their wages for caring for the sanctuary. But then God gave Moses a further instruction for the Levites. Out of the tithes they collected, they were to set aside a tenth and offer it as a heave offering to the Lord, giving it to Aaron the priest. This was not optional. It was a sacred duty that protected both the holiness of the gifts and the lives of the Levites.
Key Words
Three Hebrew words carry the weight of this passage. Terumah (contribution, heave offering) comes from a verb meaning to lift up or raise. When a Levite lifted the best portion of the tithe toward heaven, he physically acted out what his heart was to do: acknowledge that every good gift comes from above. Chelev is translated “best” or “fat”; it means the choicest part. God did not want leftovers or margin. He wanted the cream of what the Levites received. Chashav (reckoned, credited) is the word for counting or imputing. The Levites’ offering was counted as though it were grain from their own threshing floor, even though they never planted a seed. Their giving was real, and God treated it as the fruit of their labor. These words together teach that giving to God is an act of lifting the best we have, and He honours it as our own offering, however we came to possess it.
How Christians Read This Verse
Christians across traditions have seen a lasting principle here. Methodist commentator Adam Clarke notes that giving a portion to God acknowledges our dependence on Him. Reformed theologian John Calvin observed that the Levites were warned against being stingy or dishonest in this tithe, because their theft would be as wicked as any other. The Anglican Cambridge Bible stresses that the tithe belonged so fully to the Levites that they paid tithe on it just as other Israelites did. Matthew Henry (Presbyterian) applied this broadly: those who assist others’ devotions must pay their own, and the heart lifted up in prayer is our heave offering today. Though the specific law has passed, the principle that no servant of God is above giving back to Him remains.
A common misunderstanding
Some assume that because the Levites served God full-time at the tabernacle, they were exempt from tithing. In fact, the opposite is true. God required them to give a tenth of what they received, showing that no role or position places a person above the call to offer back to Him. The Levites’ service did not cancel the commandment; it made the commandment even more direct.
Living This Out
This week, take a quiet look at what you receive, not just your wages, but also gifts, bonuses, or unexpected help. Ask yourself: what is the best part of this, and am I offering something back to the Lord? Those who work in ministry or serve the church can remember this passage with particular honesty. But every Christian can practice setting aside a portion of everything that comes in, not as a tax, but as a lifted-up offering that says, “This all comes from You.”
Main takeaway: No one is exempt from giving to God; even what we receive as provision must include a portion returned to Him, chosen from the best.
For Families
For ages 5, 8
The Levites got food from the people, but God said they had to give some of that food to the priests. It reminds us that even when we get good things, we can share some with God and others.
For ages 9, 12
The Levites didn’t have farms, but they received tithes from the people. Then God told them to give a tenth of that to the priests. This shows that everything we receive, whether we earned it or it was a gift, belongs to God. We can choose the best part and give it back to Him, trusting that He will take care of us with the rest.
Questions People Ask
Why did the Levites have to give a tithe of the tithe?
God gave the Levites the tithes of Israel as their inheritance because they had no land. But He also required them to give a tenth of what they received to the priests, Aaron’s family. This reminded the Levites that even their provision came from God, and they were to honour Him with the best of it.
What is a heave offering in this passage?
A heave offering (terumah) was a portion lifted up and presented to the Lord. In Numbers 18, the Levites lifted a tenth of the tithe they received and gave it to the priests. The gesture symbolised that the gift was being offered to God.
Does this passage apply to Christians today?
Most Christians see the specific law of tithes as part of Israel’s old covenant. But the underlying principle remains: God is the owner of everything, and His people are called to give back to Him from what they receive, beginning with the best part. Many believers apply this by tithing their income or offerings from all sources of provision.
Why did the Levites have no inheritance?
God told the Levites that He Himself was their inheritance (Numbers 18:20). They were set apart to serve at the tabernacle, so they received tithes instead of land. This allowed them to focus on ministry and reminded all Israel that God is the true provider.
What does 'the best of it' mean in verse 29?
The Hebrew word chelev literally means 'fat' and refers to the choicest, richest part. God required the Levites to give from the best of the tithes they collected, not from what was leftover or inferior. It teaches that our offerings to God should be our best, not our excess.
For pastors & researchers
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