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 emphasizes the importance of giving back to God from what He has provided. The concept of offerings is deeply rooted in the Old Testament, where offerings were a way to honor God and acknowledge His provision. This act of giving is a form of worship and obedience, reflecting the Israelites' covenant relationship with God. The offerings were a tangible expression of gratitude and recognition of God's sovereignty.

from all the tithes you receive from the Israelites
The Levites, who were responsible for the spiritual leadership and service in the tabernacle, received tithes from the other tribes of Israel as their inheritance (Numbers 18:21). This system ensured that those who served in the temple were supported by the community. The tithe, a tenth of one's produce or earnings, was a common practice in ancient Near Eastern cultures, but for Israel, it was a commandment from God, signifying trust and dependence on Him.

and from these you are to give the LORD’s offering
The Levites, in turn, were required to give a portion of the tithes they received as an offering to the LORD. This demonstrates the principle that everyone, regardless of their role or position, is called to give back to God. It underscores the idea that all blessings ultimately come from God and should be used to honor Him. This offering from the Levites was a way to sanctify the tithes they received, acknowledging that their provision was also from God.

to Aaron the priest
Aaron, as the high priest, represented the people before God and was responsible for the most sacred duties in the tabernacle. The offering given to Aaron symbolized the support of the priestly ministry, which was essential for maintaining the spiritual health of the nation. This provision for Aaron and his descendants ensured that the priesthood could function without distraction, focusing on their duties of intercession and sacrifice. The priesthood of Aaron is a type of Christ, who is our ultimate High Priest, interceding on our behalf before God (Hebrews 4:14-16).

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.