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.
Nu 18:21-32. The Levites' Portion.
21, 22. I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve—Neither the priests nor the Levites were to possess any allotments of land but to depend entirely upon Him who liberally provided for them out of His own portion; and this law was subservient to many important purposes—such as that, being exempted from the cares and labors of worldly business, they might be exclusively devoted to His service; that a bond of mutual love and attachment might be formed between the people and the Levites, who, as performing religious services for the people, derived their subsistence from them; and further, that being the more easily dispersed among the different tribes, they might be more useful in instructing and directing the people.