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Numbers 18:21
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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.  
22 aHereafter the children of Israel shall not come near the tabernacle of meeting, blest 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.’ ”  

The Tithe of the Levites

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, aa tenth of the tithe.  
27 And your heave offering shall be reckoned to you as though it were the grain of the athreshing 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.
Book Notes:
Barnes' Book Notes



Introduction to Numbers

The title commonly given to this book is evidently suggested by the two numberings of the people recorded in Num. 1 and Num. 26.

The book narrates the history of the Israelites during their sojourn in the wilderness from the completion of the law-giving at Sinai, Leviticus 27:34, to their mustering in the plains of Moab for actual entry into the land of promise.

The incidents are generally given in their chronological order, except in the third part. The five chapters comprised in this part appear to deal with a long period, from which only isolated episodes are given; and of these the dates can only be conjectured.

Between the two dates "the first day of the second month of the second year after they were come out of Egypt" Numbers 1:1, and the death of Aaron Numbers 33:38, intervene no less than 38 years and 3 months (compare Deuteronomy 2:14), the long and dreary period of tarrying in the wilderness until the disobedient generation had wasted away.

From the death of Aaron to the date given in the opening verses of Deuteronomy Deuteronomy 1:1-3, occurred a space of exactly six months, in which all the events narrated in the fourth part of the Book of Numbers, from Numbers 20:1 to the end, would seem to have occurred, with the probable exception of the defeat of the king of Arad Numbers 21:1-3.

As regards the authorship and date of composition, the notes of time, the tenor of the contents, no less than the direct assertions of the text itself, lead to the conclusion that Moses is properly spoken of as the writer of the Book of Numbers. It is in substance his work; though many portions of it were probably committed to writing many years before the whole was completed; and the concluding chapters were not written until toward the close of the 40th year after the exodus.

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