Numbers 18:30
Therefore you shall say to them, When you have heaved the best thereof from it, then it shall be counted to the Levites as the increase of the threshing floor, and as the increase of the wine press.
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EXPOSITORY (ENGLISH BIBLE)
(30) As the increase of the threshing-floor.—As the tithe rendered to the priests was to be regarded in the same light as if it had been the produce of their own labour (Numbers 18:27), so what remained after the heave-offerings had been duly set apart was to be reckoned as much the property of the Levites, and to be treated in the same manner, as the corn of the threshing-floor and the wine of the wine-press of the rest of the Israelites.

18:20-32 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; but if any will not work, neither shall he eat, 2Th 3:10. 2. 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.Out of all your gifts - The spirit of this law would extend to all the revenues of the Levites; of the increase of their cattle, as well as of their tithes, a tithe would be paid by them for the Lord's service. 26. the Levites … offer … a tenth of the tithe—Out of their own they were to pay tithes to the priests equally as the people gave to them. The best of their tithes was to be assigned to the priests, and afterwards they enjoyed the same liberty to make use of the remainder that other Israelites had of the produce of their threshing-floors and wine-presses. No text from Poole on this verse. Therefore thou shalt say unto them,.... The Targum of Jonathan is,"thou shalt say to them the priests;''but the words seem manifestly spoken to the Levites:

when ye have heaved the best thereof from it; taken out the tenth part of it, and that the best:

then it shall be counted unto the Levites as the increase of the threshing floor, and as the increase of the wine press; then what remains shall be reckoned as much their own, and may be as lawfully enjoyed, as the corn of the threshing floor, and the wine of the wine fat, of any Israelite whatever.

Therefore 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.
EXEGETICAL (ORIGINAL LANGUAGES)
30. The regulation may be paraphrased as follows: When ye shall have contributed [as a tithe] the best part from it [i.e. from the tithe which you have received], then it [the remaining nine-tenths] shall be for your own use, just as the rest of Israel use their corn and wine after contributing a tithe of it to you.Verse 30. - Thou shalt say unto them, i.e., to the Levites. When they had dedicated their tithe of the best part, the rest was theirs exactly as if they had grown it and gathered it themselves. Revenues of the Levites. - For (חלף, instead of, for) their service at the tabernacle God assigns them "every tenth in Israel as an inheritance." On the tenth, see at Leviticus 27:30-33. The institution and description of their service in Numbers 18:22 and Numbers 18:23 is the same as that in Numbers 1:53 and Numbers 8:19. "Lest they bear sin:" see at Leviticus 19:17.
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