Numbers 18:26

"Speak to the Levites and tell them: 'When you receive from the Israelites the tithe that I have given you as your inheritance, you must present part of it as an offering to the LORD--a tithe of the tithe.

Study Bible

Speak to the Levites
This phrase indicates a direct command from God to Moses, emphasizing the importance of the Levites' role in the Israelite community. The Levites were set apart for religious duties, and this command underscores their unique position. The Hebrew root for "Levites" is לֵוִי (Levi), which means "joined" or "attached," reflecting their special attachment to God’s service. Historically, the Levites were descendants of Levi, one of Jacob's sons, and were chosen to serve in the tabernacle, highlighting their integral role in maintaining the spiritual life of Israel.

and tell them
This phrase signifies the transmission of divine instructions. Moses, as the mediator between God and the people, is tasked with conveying God's commands. The Hebrew word for "tell" is אָמַר (amar), which means to say or declare. This reflects the authoritative nature of the message being delivered. In the context of the ancient Near East, such communication was vital for maintaining order and ensuring that divine will was followed precisely.

When you receive from the Israelites
This phrase introduces the concept of receiving offerings from the broader community. The Levites were to collect tithes from the Israelites, which were offerings given to support the religious and communal functions. The Hebrew root for "receive" is לָקַח (laqach), meaning to take or accept. This reflects the Levites' role as intermediaries who manage the sacred contributions of the people, ensuring that the community's spiritual obligations are met.

the tithe I have given you as your inheritance
Here, the tithe is described as an inheritance, indicating its significance and permanence. The Hebrew word for "tithe" is מַעֲשֵׂר (ma'aser), which means a tenth part. This system of tithing was a divine provision for the Levites, who did not receive a land inheritance like the other tribes. Instead, their inheritance was the Lord's service and the tithes from the people, underscoring their dependence on God and the community for sustenance.

you must present a tenth of that tithe as the LORD’s offering
This phrase establishes the principle of giving back to God from what one has received. The Levites, who received tithes from the Israelites, were required to offer a tenth of those tithes to the Lord. This act of giving back is rooted in the Hebrew concept of קָרְבָּן (korban), meaning offering or sacrifice. It highlights the cycle of generosity and gratitude, where even those who serve are called to acknowledge God's provision by contributing to the sacred service. This principle reinforces the idea that all blessings ultimately come from God and should be honored through faithful stewardship.

Persons / Places / Events

1. Levites
A tribe in Israel set apart for religious duties and service in the Tabernacle. They were not given a land inheritance like the other tribes but were supported through the tithes of the Israelites.

2. Israelites
The descendants of Jacob, also known as the children of Israel, who were commanded to give a tithe of their produce and livestock to support the Levites.

3. Tithe
A tenth part of something, paid as a contribution to a religious organization or compulsory tax to the government. In this context, it refers to the portion given by the Israelites to the Levites.

4. Inheritance
The portion or allotment given by God to the Levites, which was the tithe from the other tribes, as they did not receive a land inheritance.

5. The LORD’s Offering
The portion of the tithe that the Levites were required to offer back to God, signifying their acknowledgment of His provision and sovereignty.

Teaching Points

The Principle of Giving Back to God
The Levites, though recipients of the tithe, were also required to give a portion back to God. This teaches us that no matter our role or position, we are all called to give back to God from what we receive.

Acknowledgment of God’s Provision
By offering a tenth of the tithe, the Levites acknowledged that their sustenance and inheritance were from God. This reminds us to recognize and honor God as the source of all our blessings.

The Cycle of Blessing and Responsibility
The system of tithing established a cycle where everyone contributed and benefited. It highlights the importance of community support and shared responsibility in the body of Christ.

Faithfulness in Stewardship
The Levites' obligation to tithe from their received tithes underscores the importance of being faithful stewards of what God entrusts to us, regardless of the amount.

Bible Study Questions

1. How does the requirement for the Levites to tithe from their received tithes challenge our understanding of stewardship and giving today?

2. In what ways can we apply the principle of acknowledging God’s provision in our daily lives?

3. How does the concept of tithing in Numbers 18:26 relate to the New Testament teachings on giving and generosity?

4. What are some practical ways we can support and contribute to our faith community, similar to the system of tithing among the Israelites?

5. How can we ensure that our giving is done with the right heart and attitude, reflecting the principles seen in Numbers 18:26?

Connections to Other Scriptures

Leviticus 27:30-32
Discusses the concept of tithing and its importance as holy to the Lord, establishing the foundation for the practice seen in Numbers 18:26.

Malachi 3:10
Encourages bringing the whole tithe into the storehouse, promising blessings for obedience, which echoes the principles of giving seen in Numbers 18:26.

Hebrews 7:5-9
Reflects on the practice of tithing in the context of the Levitical priesthood, providing a New Testament perspective on the Old Testament practice.