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.

23. But the Levites shall do the service of the tabernacle of the congregation: they shall bear their iniquity—They were to be responsible for the right discharge of those duties that were assigned to them, and consequently to bear the penalty that was due to negligence or carelessness in the guardianship of the holy things.