Abraham paid tithes to Melchizedek: Jacob had promised the tithe of all wherewith God blessed him if he should return in peace to his father's house. But now first the Lord's tithes are assigned to the Levites for their support (compare Leviticus 27:30). The payment of tithes to them is recognized in Nehemiah 10:37; Nehemiah 12:44; Tobit 1:7.

Behold, I have given the children of Levi all the tenth -

1. The Levites had the tenth of all the productions of the land.

2. They had forty-eight cities, each forming a square of 4,000 cubits.

3. They had 2,000 cubits of ground round each city. Total of the land they possessed, 53,000 acres.

4. They had the first-fruits and certain parts of all the animals killed in the land.

Canaan contained about 11,264,000 acres; therefore the portion possessed by the Levites was rather less than as one to two hundred and twelve; for 11,264,000 divided by 53,000, quotes only 212 28/53 - See Lowman, Dodd, etc. But though this was a very small proportion for a whole tribe that had consented to annihilate its political existence, that it might wait upon the service of God, and labor for the people's souls; yet let it be considered that what they possessed was the best of the land: and while it was a slender remuneration for their services, yet their portion was such as rendered them independent, and kept them comfortable; so that they could wait on the Lord's work without distraction. This is a proper pattern for the maintenance of the ministers of God: let them have a sufficiency for themselves and families, that there may be no distracting cares; and let them not be encumbered with riches or worldly possessions, that they may not be prevented from taking care of souls.

And, behold, I have given the children of Levi all the tenth in Israel for an inheritance,.... The tenth part of the produce of the land; of the wheat, barley, oil, and wine; the tenth part of their harvest and vintage; so that though they were the least of the tribes, they had the greatest share of the increase of the land, and that without any labour or expense; the other having but nine parts among them all, and at the charge and labour of manuring, cultivating, &c. and this they were to have

for their service which they serve, even the service of the tabernacle of the congregation; see Numbers 18:3.

Revenues of the Levites. - For (חלף, instead of, for) their service at the tabernacle God assigns them "every tenth in Israel as an inheritance." On the tenth, see at Leviticus 27:30-33. The institution and description of their service in Numbers 18:22 and Numbers 18:23 is the same as that in Numbers 1:53 and Numbers 8:19. "Lest they bear sin:" see at Leviticus 19:17.

And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, even the service of the tabernacle of the congregation.

18:21 The tenth - For the tithes were all given to the Levites, and out of their tithes the tenth was given to the priests.

Nu 18:21-32. The Levites' Portion.

21, 22. I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve-Neither the priests nor the Levites were to possess any allotments of land but to depend entirely upon Him who liberally provided for them out of His own portion; and this law was subservient to many important purposes-such as that, being exempted from the cares and labors of worldly business, they might be exclusively devoted to His service; that a bond of mutual love and attachment might be formed between the people and the Levites, who, as performing religious services for the people, derived their subsistence from them; and further, that being the more easily dispersed among the different tribes, they might be more useful in instructing and directing the people.

18:20-32 As Israel was a people not to be numbered among the nations, so Levi was a tribe to be distinguished from the rest. Those who have God for their Inheritance and their Portion for ever, ought to look with holy contempt and indifference upon the possessions of this world. The Levites were to give God his dues out of their tithes, as well as the Israelites out of their increase. See, in ver. 31, the way to have comfort in all our worldly possessions, so as to bear no sin by reason of them. 1. We must be sure that what we have is got honestly and in the service of God. That meat is best eaten which is first earned; but if any will not work, neither shall he eat, 2Th 3:10. 2. We must be sure that God has his dues out of it. We have the comfort of our substance, when we have honoured the Lord with it. Ye shall bear no sin by reason of it, when ye have heaved the best from it. We should give alms of such things as we have, that all may be holy and comfortable to us.