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Numbers 18:26
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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.
29 Of all your gifts you shall offer up every heave offering due to the Lord, from all the1 best of them, the consecrated part of them.’  
30 Therefore you shall say to them: ‘When you have lifted up the best of it, then the rest shall be accounted to the Levites as the produce of the threshing floor and as the produce of the winepress.
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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