Thus you also shal offer an heaue offering vnto the Lord of all your tithes which ye receiue of the children of Israel, and ye shall giue thereof the Lords heaue offering to Aaron the Priest. Numbers 18:28 (KJV)
The book of Numbers is the fourth book of the Old Testament and continues the narrative of the Israelites’ journey from Egypt to the Promised Land. In this chapter God appoints Aaron and his descendants as priests to serve in the tabernacle and gives them specific instructions regarding their responsibilities and privileges.
The heave offering was a portion of the tithes that the Levites received from the Israelites. The tithe—typically a tenth of a person’s produce or possessions—was offered as an act of worship and to support the Levitical priesthood. From those tithes the Levites were to set apart a heave offering to present to the LORD on behalf of Aaron the priest.
The heave offering from the tithes was assigned primarily to the Levites (Numbers 18:28). A further portion—specifically a tenth of the Levites’ tithe—was then given to Aaron, the high priest, and his descendants (Numbers 18:30). This arrangement ensured that both the Levites, who performed much of the tabernacle service, and the priestly family were sustained by the community’s offerings.
Giving Back to God – Tithing emphasizes returning a portion of God’s blessings to Him, acknowledging that all we have comes from the Lord and honoring Him with our resources.
Supporting Ministry – The tithes and offerings were intended to support the Levitical priesthood, who led worship and offered sacrifices for the people. Likewise, the New Testament encourages believers to support the work of the ministry and those who devote themselves to spreading the Gospel.
Stewardship – Tithing reminds us that we are stewards of God’s resources. Faithful giving demonstrates that we recognize God as the ultimate owner and that we are responsible for managing His gifts wisely.
Generosity – Giving is not merely a legalistic duty but an opportunity to express gratitude and generosity toward God. It is an act of worship that partners us with Him in advancing His kingdom.
Trusting God’s Provision – When we give faithfully, we show reliance on God to meet our needs and to bless us abundantly.
New Covenant Perspective – Although tithing was practiced under the Old Covenant, the New Testament calls believers to give generously and cheerfully according to their means (2 Cor 9:6‑7). The principles of stewardship, generosity, and supporting ministry remain relevant today.
Overall, Numbers 18:28 reminds us of the importance of giving back to God, supporting ministry, practicing stewardship, and trusting in God’s provision. It encourages believers to cultivate a generous and grateful heart as they participate in the work of God’s kingdom.
