Numbers 18:32, commentary and pictures

The verse belongs to the arrangement in which the Lord gave Israel's tithe to the Levites as their inheritance because they had no land inheritance. The tithe was holy and belonged to the Lord, and the Levites and priests who received the tithes were required to tithe what they received, heaving the best portion as a heave-offering for the Lord's service and for the benefit of the priests. When they had heaved the best and had faithfully tithed all that they received, they would bear no sin or guilt by reason of it and would not pollute the holy things of the children of Israel. Withholding that best polluted Israel's holy gifts and made the user guilty of sin for using what the people had given for his support. After that faithful tithing, the remaining portion, the nine tenths, is counted to them as their own increase to use freely for themselves without dying.

Israel was required to give a tithe or tenth of all their increase, and no less is required of God's people now, when time is emphatically short and a great work must be accomplished with their means in giving the last merciful message to the world. Ministers and others who receive means consecrated to God have the same privilege of giving from what they receive so that fruit may abound to their account, and if they withhold they miss the blessing and are the losers. If such a receiver fails to give, the blessing that might have been his rests upon others; if he receives much he cannot afford to lose this privilege, and if he receives little he sells it very cheaply by withholding, cheaper than Esau sold his birthright.

The passage's directions for offerings brought when coming up to the feast of the Lord mean that believers should come to the appointed meeting bringing their families and friends and their thank-offerings and stay the entire time seeking God, with the promise that God will meet with those who do so.