In the biblical context, the priesthood held a significant role in the religious and communal life of Israel. The priests, primarily from the lineage of Aaron, were responsible for performing sacrifices, maintaining the sanctuary, and instructing the people in the Law. To support their sacred duties, the priests were provided with specific revenues, one of which was a portion of the tithes given to the Levites.

The Levites, a tribe set apart for service to the Lord, were not allocated a specific inheritance of land like the other tribes of Israel. Instead, they were supported by the tithes of the people. According to the Mosaic Law, the Israelites were commanded to give a tenth of their produce, livestock, and income as a tithe to the Levites. This tithe served as their inheritance and sustenance, as they were dedicated to the service of the tabernacle and later the temple.

Numbers 18:21 states, "Behold, I have given the Levites all the tithes in Israel as an inheritance in return for the work they do—the work of the Tent of Meeting." This provision ensured that the Levites could focus on their religious duties without the burden of agricultural labor.

However, the Levites, in turn, were required to give a portion of these tithes to the priests. Numbers 18:26-28 instructs, "Speak to the Levites and tell them: ‘When you receive from the Israelites the tithe I have given you as your inheritance, you must present a tenth of that tithe as the LORD’s offering. Your offering will be reckoned to you as grain from the threshing floor or juice from the winepress. So you are to present an offering to the LORD from all the tithes you receive from the Israelites, and from these tithes you must give the LORD’s offering to Aaron the priest."

This "tithe of the tithe" was a way to ensure that the priests, who were even more directly involved in the sacrificial system and the maintenance of the sanctuary, were adequately provided for. The priests did not have a separate inheritance among the tribes, as their portion was the Lord Himself and the offerings made by the people (Numbers 18:20).

The system of tithes and offerings underscores the principle of supporting those who minister in spiritual matters. It reflects a divinely instituted economy where the material needs of those serving in the temple were met by the community they served. This provision allowed the priests to dedicate themselves fully to their sacred responsibilities, ensuring the spiritual well-being of the nation of Israel.Numbers 18:26,28
Thus speak to the Levites, and say to them, When you take of the children of Israel the tithes which I have given you from them for your inheritance, then you shall offer up an heave offering of it for the LORD, even a tenth part of the tithe.
Torrey's Topical Textbook

Nehemiah 10:37,38
And that we should bring the first fruits of our dough, and our offerings, and the fruit of all manner of trees, of wine and of oil, to the priests, to the chambers of the house of our God; and the tithes of our ground to the Levites, that the same Levites might have the tithes in all the cities of our tillage.
Torrey's Topical Textbook

Hebrews 7:5
And truly they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law, that is, of their brothers, though they come out of the loins of Abraham:
Torrey's Topical Textbook

Whether Men are Bound to Pay Tithes under a Necessity of Precept?
... tribes should give one-tenth part of their revenues to the ... is stated that the
first-born were priests, and that ... give to the poor not merely the tenth part, but ...
/...//christianbookshelf.org/aquinas/summa theologica/whether men are bound to 2.htm

Concerning the Ministry.
... if it be objected, That though the generality of the bishops and priests of the ... arms
of the family, who then are entitled to the privileges and revenues thereof ...
/.../proposition x concerning the ministry.htm

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