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Numbers 18:8
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6 Behold, I Myself have ataken your brethren the Levites from among the children of Israel; bthey are a gift to you, given by the Lord, to do the work of the tabernacle of meeting.  
7 Therefore ayou and your sons with you shall attend to your priesthood for everything at the altar and bbehind the veil; and you shall serve. I give your priesthood to you as a cgift for service, but the outsider who comes near shall be put to death.”  

Offerings for Support of the Priests

8 And the Lord spoke to Aaron: “Here, aI Myself have also given you charge of My heave offerings, all the holy gifts of the children of Israel; I have given them bas a portion to you and your sons, as an ordinance forever.  
9 This shall be yours of the most holy things reserved from the fire: every offering of theirs, every agrain offering and every bsin offering and every ctrespass offering which they render to Me, shall be most holy for you and your sons.  
10 aIn a most holy place you shall eat it; every male shall eat it. It shall be holy to you.  
11 “This also is yours: athe 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. bEveryone who is clean in your house may eat it.  
12 a“All the1 best of the oil, all the best of the new wine and the grain, btheir firstfruits which they offer to the Lord, I have given them to you.  
13 Whatever first ripe fruit is in their land, awhich they bring to the Lord, shall be yours. Everyone who is clean in your house may eat it.  
14 a“Every1 devoted thing in Israel shall be yours.  
15 “Everything that first opens athe 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 bthe firstborn of unclean animals you shall redeem.  
16 And those redeemed of the devoted things you shall redeem when one month old, aaccording to your valuation, for five shekels of silver, according to the shekel of the sanctuary, which is btwenty gerahs.  
17 aBut the firstborn of a cow, the firstborn of a sheep, or the firstborn of a goat you shall not redeem; they are holy. bYou shall sprinkle their blood on the altar, and burn their fat as an offering made by fire for a sweet aroma to the Lord.  
18 And their flesh shall be yours, just as the awave breast and the right thigh are yours.  
19 “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; ait is a covenant of salt forever before the Lord with you and your descendants with you.”  
20 Then the Lord said to Aaron: “You shall have ano inheritance in their land, nor shall you have any portion among them; bI am your portion and your inheritance among the children of Israel.  

Tithes for Support of the Levites

21 “Behold, aI have given the children of Levi all the tithes in Israel as1 an inheritance in return for the work which they perform, bthe work of the tabernacle of meeting.  
Commentaries:
Matthew Henry
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Numbers 18:1-32

The charge of the priests and Levites. (1-7) The priests' portion. (8-19) The Levites' portion. (20-32)

Verses 1-7 The people complained of their difficulty and peril in drawing near to God. God here gives them to understand, that the priests should come near for them. Aaron would see reason not to be proud of his preferment, when he considered the great care and charge upon him. Be not high-minded, but fear. The greater the trust of work and power that is committed to us, the greater danger there is of betraying that trust. This is a good reason why we should neither envy others' honours, nor desire high places.

Verses 8-19 All believers are spiritual priests, and God has promised to take care of them. Godliness has the promise of the life that now is. And from the provision here made for the priests, the apostle shows that it is the duty of christian churches to maintain their ministers. Scandalous maintenance makes scandalous ministers. The priests were to be wholly devoted to their ministry, not diverted from it, or disturbed in it, by worldly care or business. Also, that they might be examples of living by faith, not only in God's providence, but in his ordinances. The best should be offered for the first-fruits unto the Lord. Those who think to save, by putting God off with the refuse, deceive themselves, for God is not mocked.

Verses 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 ver. 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; II Thessalonians 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.


 
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