Numbers 18:27

And this your heave offering shall be reckoned unto you, as though it were the corn of the threshingfloor, and as the fulness of the winepress.

Numbers 18:27 (KJV)

Numbers 18 gives God’s instructions about the service of priests and Levites. Because the Levites received no land as an inheritance, the Lord gave them the tithes of the Israelites as their provision (Numbers 18:21-24). This verse tells them what to do with that provision.

The Lord says the Levites’ heave offering will be “reckoned” to them. This means God credits it as a valid and valuable offering. The heave offering was a portion lifted up or presented to God, symbolizing dedication. The Levites were to give a tenth of the tithe they received (Numbers 18:26).

The comparison to the corn of the threshingfloor and the fullness of the winepress is significant. The threshingfloor was where grain was processed, and the winepress where grapes were crushed. Both represent the best and most abundant parts of the harvest. God accepts the Levites’ offering as though it were the firstfruits of their own land, even though they had no land.

Numbers 18:30 repeats this promise, saying that when the Levites offer the best part of the tithe, it is counted to them as the increase of the threshingfloor and winepress. This shows that God values faithful giving from what one has received, even when it is a portion of a portion. The principle is that God honors giving back to Him from what He has provided.

This verse teaches that God reckons our offerings according to the heart of dedication, not merely the quantity. The Levites gave from what they had, and God accepted it as the choicest produce. As believers, we are called to recognize God as the ultimate provider, dedicate our possessions and lives to Him, and practice generosity and trust in His continued provision.

The Old Testament offerings find their fulfillment in Christ (Hebrews 10:1-18), but the spiritual principle remains. When we give to God from what He has given us, He credits it as genuine worship. This encourages us to give faithfully, even when our gifts seem small, trusting that God values them as the first and best.

Consider how you view your giving to God. Do you offer Him the best of what you have, or only what is left over? The Levites’ example shows that God accepts a portion of a portion when it is given with a dedicated heart. He sees the heart behind the gift, not just the size. Let this truth encourage you to give cheerfully and trust that God honors your faithful offerings.

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Numbers 18:26
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Numbers 18:28