Numbers 18:28
So you are to present an offering to the LORD from all the tithes you receive from the Israelites, and from these you are to give the LORD's offering to Aaron the priest.
So you are to present an offering to the LORD

The Levites were sustained by the tithes of Israel, yet they remained accountable to honor God with what they received. Their service at the tabernacle did not exempt them from giving; it called them to model grateful obedience before the nation.

Mal 3:8-10 Will a man rob God? Yet you are robbing Me!…
Lev 27:30 Thus any tithe from the land, whether from the seed…
Deu 14:22-23 You must be sure to set aside a tenth of all the produce…

from all the tithes you receive from the Israelites,

God had assigned the tithes to the Levites as their inheritance because they had no tribal land allotment and were devoted to the duties of the sanctuary. Israel’s support of the Levites upheld the worship God had established among His people.

Heb 7:5 Now the law commands the sons of Levi to collect a tenth…
2Ch 31:5-6 As soon as the order went out, the Israelites provided…
Neh 10:37 Moreover, we will bring to the priests at the storerooms…

and from these you are to give the LORD’s offering

The Levites were to offer the best portion of their increase, treating their provision as holy because it came from the Lord. All who receive God’s gifts are stewards, whether their provision comes from fields, labor, or service in God’s house.

Neh 10:38 A priest of Aaron’s line is to accompany the Levites…
Deu 26:12-13 When you have finished laying aside a tenth…
2Ch 31:12-14 And they faithfully brought in the contributions…

to Aaron the priest.

The Levites’ offering supplied Aaron and the priestly family, who bore responsibility for sacrifices, intercession, and the holy things of the tabernacle. Aaron’s priesthood anticipated Christ, the final High Priest, who has offered Himself for sin and continually represents His people before God.

Exo 28:1 “Next, have your brother Aaron brought to you…
Lev 8:12-13 He also poured some of the anointing oil on Aaron’s head…
Psa 99:6 Moses and Aaron were among His priests;…

Persons / Places / Events
1. The Israelites
The chosen people of God, from whom the Levites receive tithes.

2. The Levites
A tribe set apart for religious duties, receiving tithes from the Israelites.

3. Aaron the Priest
The first high priest of Israel, representing the priestly line.

4. The LORD
The covenant God of Israel, to whom offerings are ultimately given.

5. The Tithe
A tenth of the produce or income, given as an offering to God.
Teaching Points
The Principle of Giving Back to God
The Levites, though recipients of tithes, are instructed to give a portion back to God, highlighting the principle that all we receive is ultimately from Him and should be used for His glory.

The Role of the Priesthood
Aaron and his descendants are set apart to receive offerings, symbolizing the importance of supporting those who minister in spiritual matters.

The Cycle of Blessing
The act of giving is a cycle; as the Israelites give to the Levites, the Levites give to God, demonstrating a continuous flow of blessing and provision.

Faithfulness in Stewardship
The Levites' responsibility to tithe from their received tithes underscores the importance of faithfulness and integrity in managing what God has entrusted to us.

The Heart of Worship in Giving
Giving is an act of worship, reflecting our trust in God's provision and our commitment to His purposes.
Bible Study Questions
1. How does the instruction for the Levites to tithe from their received tithes challenge our understanding of stewardship and generosity today?

2. In what ways can we apply the principle of giving back to God from what we receive in our own lives?

3. How does the role of Aaron as a priest relate to the New Testament understanding of Jesus as our High Priest?

4. What are some practical ways we can support those who are in ministry, similar to how the Israelites supported the Levites?

5. How does the concept of cheerful giving in 2 Corinthians 9:7 enhance our understanding of the tithe as described in Numbers 18:28?
Connections to Other Scriptures
Leviticus 27:30-32
Discusses the concept of tithing and its sacredness to the LORD.

Malachi 3:10
Encourages bringing the full tithe into the storehouse, promising blessings.

Hebrews 7:5-9
Reflects on the practice of tithing in the context of the priesthood of Melchizedek.

2 Corinthians 9:7
Emphasizes giving as a cheerful act, not under compulsion.
The Provision for the PriestsD. Young
People
Aaron, Israelites, Levi, Levites, Moses
Places
Wilderness of Paran
Topics
Aaron, Apart, Gift, Giving, Heave, Heave-offering, Israelites, Lift, Lifted, Lord's, Offer, Offering, Portion, Present, Priest, Receive, Sons, Tenths, Thereof, Thus, Tithes, Wave
Dictionary of Bible Themes
Numbers 18:28

     5073   Aaron, priest

Numbers 18:21-29

     8488   tithing

Library
Service a Gift
... I have given your priest's office unto you as a service of gift.'--NUM. xviii. 7. All Christians are priests--to offer sacrifices, alms, especially prayers; to make God known to men. I. Our priesthood is a gift of God's love. We are apt to think of our duties as burdensome. They are an honour and a mark of God's grace. 1. They are His gift-- (a) The power to do. All capacities and possessions from Him. (b) The wish to do. 'Worketh in you to will.' (c) The right to do, through Christ. 2.
Alexander Maclaren—Expositions of Holy Scripture

Whether Angels Grieve for the Ills of those whom they Guard?
Objection 1: It would seem that angels grieve for the ills of those whom they guard. For it is written (Is. 33:7): "The angels of peace shall weep bitterly." But weeping is a sign of grief and sorrow. Therefore angels grieve for the ills of those whom they guard. Objection 2: Further, according to Augustine (De Civ. Dei xiv, 15), "sorrow is for those things that happen against our will." But the loss of the man whom he has guarded is against the guardian angel's will. Therefore angels grieve for
Saint Thomas Aquinas—Summa Theologica

Circumcision, Temple Service, and Naming of Jesus.
(the Temple at Jerusalem, b.c. 4) ^C Luke II. 21-39. ^c 21 And when eight days [Gen. xvii. 12] were fulfilled for circumcising him [The rite was doubtless performed by Joseph. By this rite Jesus was "made like unto his brethren" (Heb. ii. 16, 17); that is, he became a member of the covenant nation, and became a debtor to the law--Gal. v. 3] , his name was called JESUS [see Luke i. 59], which was so called by the angel before he was conceived in the womb. [Luke i. 31.] 22 And when the days of their
J. W. McGarvey—The Four-Fold Gospel

Numbers
Like the last part of Exodus, and the whole of Leviticus, the first part of Numbers, i.-x. 28--so called,[1] rather inappropriately, from the census in i., iii., (iv.), xxvi.--is unmistakably priestly in its interests and language. Beginning with a census of the men of war (i.) and the order of the camp (ii.), it devotes specific attention to the Levites, their numbers and duties (iii., iv.). Then follow laws for the exclusion of the unclean, v. 1-4, for determining the manner and amount of restitution
John Edgar McFadyen—Introduction to the Old Testament

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