“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.”
Context:The book of Numbers is the fourth book of the Bible and primarily focuses on the events that occurred during the Israelites’ journey from Mount Sinai to the Promised Land. In Numbers 18, God assigns specific responsibilities to the Levites, who were chosen by God to serve Him and assist the priests in their duties. This verse specifically addresses the offering of a heave offering from the tithes received by the Levites.
The Levites and the Tithes:In ancient Israel, the tribe of Levi was not given a land inheritance like the other tribes. Instead, they were designated as the tribe responsible for the service of the tabernacle and the priesthood. The Levites received their sustenance from the tithes given by the other tribes of Israel. A tithe refers to the tenth part of one’s income or produce, which was set apart for God’s work.
The Heave Offering:In addition to receiving the tithes, the Levites were also required to offer a heave offering to the Lord. The heave offering was a special offering that was lifted up and waved before the Lord. It was a way of acknowledging God’s ownership and demonstrating gratitude and worship. In this verse, the Levites were instructed to offer a tenth part of the tithe as a heave offering to the Lord.
Lessons and Application:
- Faithful stewardship:The Levites serve as an example of faithful stewardship. They relied on the tithes given by the other tribes, recognizing that it was God’s provision for their needs. Similarly, as believers, we are called to be faithful stewards of the resources and blessings God has entrusted to us.
- Giving back to God:The heave offering from the tithes symbolizes giving back to God a portion of what He has blessed us with. It reminds us that everything we have ultimately comes from God, and it is an act of worship and gratitude to offer a portion of our resources back to Him.
- Obedience and trust:The Levites were obedient to God’s command to offer the heave offering. They followed God’s instructions and trusted in His provision. As we study this verse, we are reminded of the importance of obeying God’s commands and trusting in His faithfulness.
- Generosity:The tithe and heave offering system in the Old Testament also serves as a reminder of the importance of generosity. By giving a portion of their income or produce, the Israelites supported the Levites, who were devoted to serving God and the community. In our own lives, we can practice generosity by supporting those who serve in ministry and by giving to those in need.
Overall, Numbers 18:26 teaches us about the responsibilities of the Levites regarding the tithes and heave offerings. It emphasizes faithful stewardship, obedience, trust, and generosity. As we reflect on these principles, we can apply them to our own lives and seek to honour God with our resources and actions.

