“And the Lord spake unto Moses, saying,”
This verse serves as an introduction to the following verses that provide specific instructions from the Lord to Moses. To gain a better understanding of the context, we need to explore the surrounding verses as well.
Numbers 18:26-29 (KJV) continues the instruction:
“And 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. 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. Thus ye also shall offer an heave offering unto the Lord of all your tithes, which ye receive of the children of Israel; and ye shall give thereof the Lord’s heave offering to Aaron the priest. Out of all your gifts ye shall offer every heave offering of the Lord, of all the best thereof, even the hallowed part thereof out of it.”
In these verses, God speaks to Moses, instructing him to communicate with the Levites, who were chosen to serve in the tabernacle and assist the priests in their duties. The Levites were given the responsibility of collecting the tithes from the people of Israel, which were a tenth of their produce and livestock, to sustain themselves as they served the Lord.
Verse 26 focuses on the Levites’ duty to offer a heave offering to the Lord from the tithes they received. A heave offering was a portion set apart and lifted up to God as an offering. In this case, the Levites were to present a tenth part of the tithe they received as a heave offering to the Lord.
Verse 27 explains that the heave offering given by the Levites would be considered as if it were the best of the harvest or the finest wine. In other words, it was a way of recognizing the sanctity and value of the offering.
Verse 28 emphasizes that the Levites were to present their own heave offering to the Lord out of all the tithes they received from the children of Israel. Additionally, they were to give the Lord’s heave offering to Aaron the priest, who was the high priest and the head of the priestly tribe of Levi.
Verse 29 reiterates that all the heave offerings presented to the Lord, including the best and hallowed parts of the tithes, were to be offered to the Lord out of all the gifts received.
Overall, this passage provides instructions regarding the tithes and heave offerings that the Levites were to present to the Lord as part of their service in the tabernacle. It emphasizes the importance of dedicating the best portions of the tithes and recognizing the sanctity of the offerings given to God.
It’s worth noting that the concept of tithing, which is mentioned in these verses, was an important aspect of the Mosaic Law in the Old Testament. While Christians are not bound by the same Mosaic Law today, these passages can still teach us principles of honoring God with our resources and giving our best in worship and service.

