Numbers 18:25

And the LORD spake unto Moses, saying,

The Lord spoke to Moses to direct how the Levites were to deal with the tithe they received from Israel. That regular tithe belonged to the Levites, and a tenth of it in turn belonged to the priests and was to be brought up to the house of God. From all their gifts the Levites were to offer a heave offering to the Lord of a tenth part of the tithe, of all the best thereof, even the hallowed part thereof, to Aaron the priest for the central service at Jerusalem, reckoned to them as the corn of the threshingfloor and as the fullness of the winepress. Even when assigned to the Levites the tithe is still the Lord's and holy unto Him, appointed for the support of those serving in His sanctuary ministry. Those who receive tithes must themselves pay a tithe of what they receive, and the regular tithe for the house of the Lord cannot be appropriated as pleased.

Context and Tithe Law

The Lord speaking to Moses introduces His instruction about the Levites' handling of the tithe received from Israel. In that instruction the Levites, who receive Israel's tithes for their sanctuary service, must give a tenth of what they receive to the priests, and those who receive tithes thus have the privilege of giving and sharing in its blessing. The regular tithe belonged to the Levites and the Levites' tithe belonged to the priests, to be brought up to the house of God.

It belongs to the ceremonial law, not the Ten Commandments, giving the sons of Levi in the priest's office authority to take tithes of the people, which the Ten Commandments do not regulate. It stands in Israel's account of ceremonies and service, under the strict order God established among His people to teach them. It stands within Numbers 16-19, which give an awful and sad record of sin together with God's object-lessons to teach the true way. It belongs to the chapter describing the covenant of salt, a covenant ratified through the use of salt as God directed. This differs from the salt of the covenant in Leviticus 2, where salt served as a sign of the covenant's preserving, uncorrupting nature.

It stands in the record of the inheritance of the priesthood, where the tribe of Levi was set apart from the other tribes for the service of the tabernacle with no inheritance among Israel. Provision was made by each member of the other tribes paying a tenth into the treasury, for the tithes of the children of Israel were given to the Levites to inherit. It establishes that the first or regular tithe belonged to the Levites, and the Levites' tithe in turn belonged to the priests and was to be brought up to the house of God. The law for the regular tithe was given to the Levites, and the Levites in turn tithed what they received for the priests.

The Levites must offer a heave offering to the Lord of a tenth part of the tithe, out of all their gifts, of all the best thereof, even the hallowed part thereof, and give it to Aaron the priest for the support of the central service at Jerusalem. This heave offering is reckoned to them as though it were the corn of the threshingfloor and as the fullness of the winepress, and when they have heaved the best thereof from it, it is counted to them as the increase of the threshingfloor and as the increase of the winepress. The first tithe was received in the forty-eight Levitical districts and disbursed with nine tenths retained to support the Lord's workers outside Jerusalem because their homes were away from that city and one tenth offered for the sanctuary service. Both were devoted to the same purpose, besides many other offerings carried to Jerusalem to supply funds for the work there.

The first or regular tithe is distinct from the second tithe, which its owners ate before the Lord in the first, second, fourth, and fifth years and gave to the poor in the third and sixth years. That second tithe was for worship and for the entertainment of God's people where they met together, while in the seventh sabbath year all things were common.

Ownership and Ministry Support

God assigns Israel's tithes to the Levites to inherit, having set apart the tribe of Levi from the other tribes for the service of the tabernacle with no inheritance among Israel, with provision for their support made by each member of the other tribes paying a tenth into the treasury for this purpose. Even when He so assigns it to the Levites, while requiring the Levites to give a tenth of the tithe to the Lord, the tithe is still the Lord's and is holy unto the Lord, and is to be treated as holy. The Levites receive Israel's tithes for their sanctuary service, the tithe being assigned to support those serving in the ministry and in the house of the Lord, and the Levites in turn must give a tenth of what they receive to the priests, to be brought up to the house of God.

Those who receive tithes are to give a tithe of them to the Lord, so that God's ministers after receiving the people's tithe must also pay a tithe, having the privilege of giving and sharing in its blessing. The regular tithe itself was for the house of the Lord and the support of those who ministered there and could not be appropriated as pleased, distinct from another tithe used for the entertainment of God's people at the place where they met together.