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.

Study Bible

So you are to present an offering to the LORD
This phrase underscores the principle of giving back to God from what He has provided. The Hebrew word for "offering" is "terumah," which signifies a contribution or a gift lifted up. In ancient Israel, offerings were a tangible expression of gratitude and acknowledgment of God's sovereignty. The act of presenting an offering was not merely a ritual but a profound act of worship and obedience, reflecting the heart's posture towards God.

from every tenth that you receive from the Israelites
The "tenth" refers to the tithe, a practice deeply rooted in the covenantal relationship between God and His people. The Hebrew term "ma'aser" denotes a tenth part, which was a common practice in ancient Near Eastern cultures as a form of tribute or tax. For the Israelites, the tithe was a divine ordinance, a reminder that everything they possessed was ultimately God's provision. It was a means of supporting the Levitical priesthood and ensuring the sustenance of those who served in the temple.

and from it you are to give the LORD’s offering
This instruction highlights the principle of secondary giving. The Levites, who received the tithes from the Israelites, were themselves required to offer a portion to the LORD. This secondary offering, known as the "tithe of the tithe," emphasizes the perpetual cycle of giving and receiving within the community of faith. It serves as a reminder that all blessings are to be shared and that those who serve are also called to give.

to Aaron the priest
Aaron, as the high priest, represents the mediatory role between God and the people. The giving of the LORD's offering to Aaron signifies the support and sustenance of the priestly ministry, which was essential for maintaining the spiritual health of the nation. Historically, the priesthood was integral to the religious and social structure of Israel, serving as a conduit for divine instruction and blessing. This provision ensured that the priests could fully dedicate themselves to their sacred duties without the distraction of material concerns.

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.