Even though the Levites received tithes from the people as their inheritance, they were still called to offer a "tithe of the tithe" to the LORD. This wasn't just about giving a tenth, but about acknowledging that everything given to them ultimately came from God's provision for the entire nation.
“Moreover, you shall speak and say to the Levites, ‘When you take from the people of Israel the tithe that I have given you from them for your inheritance, then you shall present a contribution from it to the LORD, a tithe of the tithe.
English Standard Version (ESV)
God is establishing a clear system for how the tithes collected from the people will be distributed, ensuring both the priests and the Levites are cared for. This verse specifically instructs Moses to tell the Levites that after they receive their portion from the Israelites, they themselves must set aside a tenth of that for the priests, acknowledging that their inheritance still has a heavenly claim upon it.
Ever wondered about the layers of giving in ancient Israel? This verse reveals a fascinating hierarchy of generosity that points to God's ultimate ownership.
God's instructions for the Levites included a further step of giving. While the people gave a tithe (one-tenth) of their produce to the Levites for their support and service, the Levites were then commanded to take a tithe of that tithe and offer it to the LORD. This meant one-tenth of what they received was to be set aside for God, specifically given to the priests. This layered giving emphasized that even the provision meant for God’s servants ultimately belonged to Him and was to be dedicated back to Him first.
What does it mean to receive something as an 'inheritance' from God, and how does that affect our giving?
The tithe given to the Levites was designated as their 'inheritance.' This wasn't just a salary; it was a divinely appointed provision for their livelihood, given to them by God through the people of Israel. By calling it an inheritance, God underscored that all provision, even for His servants, originates with Him. This framing transforms giving from a mere obligation into an act of trust and faithfulness, acknowledging God as the ultimate source of all blessings. The Levites’ responsibility was to manage this inheritance faithfully, which included dedicating a portion back to God.
Understand the original words
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ma'aser · Hebrew Noun
A tenth part of one's produce or income given to God as an acknowledgment of His ownership and provision. In the Mosaic Law, tithes supported the Levites who served in the tabernacle/temple.
terumah · Hebrew Noun
A gift or portion set aside or offered to God, often referring to a portion of the tithe given by the Levites to the priests. It signifies holiness and dedication to the Lord's service.
nachalah · Hebrew Noun
Property or possessions passed down, specifically used to describe the Lord's provision for the Levites in the land of Israel, who had no land inheritance like the other tribes.
This verse reflects the detailed instructions for supporting the Levitical priesthood, a system established as the Israelites began their journey in the wilderness and continued throughout their settlement and governance in the Promised Land.
c. 1445 BC— this verse
Wilderness Wanderings Begin
Following their exodus from Egypt, the Israelites embarked on a forty-year journey through the Sinai wilderness. During this time, God established laws and the Levitical system.
c. 1405 BC
Entry into the Promised Land
After the death of Moses, Joshua led the Israelites into the land of Canaan. The Levites, who had no land inheritance, were given specific cities throughout the land.
c. 1400 BC - 586 BC
Period of the Judges and Monarchy
For centuries, the system of tithes and offerings supported the Levites and priests. This period saw varying degrees of faithfulness to God's commands.
This passage echoes the principle of tithing and bringing offerings to the house of God, highlighting its ongoing importance in Israel's spiritual life even after the exile.
Malachi 3:8This verse directly challenges the people for withholding tithes and offerings, emphasizing that this is robbing God and showing the spiritual significance of giving.
Hebrews 7:4This passage recounts Abraham giving a tithe to Melchizedek, demonstrating that the concept of tithing predates the Mosaic Law and has deep spiritual roots.
Matthew 23:23Jesus rebukes the Pharisees for meticulously tithing but neglecting justice, mercy, and faithfulness, showing that outward giving must be accompanied by inner righteousness.
2 Corinthians 9:7This verse shifts the New Testament perspective to cheerful, generous giving from the heart, paralleling the principle of offering to God but with a focus on attitude and motivation.
gillNumbers 18:26: "Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the LORD, even a tenth part of the tithe."
Thus speak unto the Levites, and say unto them,.... Aaron was to tell them what a provision would be made for them on account of their service, but Moses was to inform them what part Aaron was to have out of it: when ye take of the chil…
calvinNumbers 18:25-32: "And the LORD spake unto Moses, saying,"
Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the LORD, even a tenth part of the tithe.
Praeterea ad Levitas loqueris: et dices eis, Quum acceperitis a filiis Israel decimas quas vobis ab illis dedi in haereditatem vestram, tunc offeretis ex illis oblationem Jehovae decima…
Even though the Levites received tithes from the people as their inheritance, they were still called to offer a "tithe of the tithe" to the LORD. This wasn't just about giving a tenth, but about acknowledging that everything given to them ultimately came from God's provision for the entire nation.
God is establishing a clear system for how the tithes collected from the people will be distributed, ensuring both the priests and the Levites are cared for. This verse specifically instructs Moses to tell the Levites that after they receive their portion from the Israelites, they themselves must set aside a tenth of that for the priests, acknowledging that their inheritance still has a heavenly claim upon it.
God is establishing a clear system for how the tithes collected from the people will be distributed, ensuring both the priests and the Levites are cared for. This verse specifically instructs Moses to tell the Levites that after they receive their portion from the Israelites, they themselves must set aside a tenth of that for the priests, acknowledging that their inheritance still has a heavenly claim upon it.
"“Moreover, you shall speak and say to the Levites, ‘When you take from the people of Israel the tithe that I have given you from them for your inheritance, then you shall present a contribution from it to the LORD, a tithe of the tithe." — Even though the Levites received tithes from the people as their inheritance, they were still called to offer a "tithe of the tithe" to the LORD. This wasn't just about giving a tenth, but about ackn…
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Last reviewed October 2026
