| Barnes' Notes on the Bible Reckoned unto you - Or, by you. The Levites were, of their tithes, to pay tithe to the priests, just as other Israelites paid tithe to the Levites.
Gill's Exposition of the Entire BibleAnd this your heave offering,.... The tithe of the tithe, which though not properly heaved or lifted up, as the heave offerings, strictly so called, were, any more than the tithe itself, Numbers 18:24; yet is so called, because separated to the use and service of the Lord, as they were: shall be reckoned unto you, as though it were the corn of the threshingfloor, and as the fulness of the winepress; that is, it should be as acceptable to God as if they had fields and vineyards, threshing floors, and wine presses of their own, from whence corn and wine were taken, as the Israelites when they received their tithes from them; and what remained they had as good a right unto, and might make use of as their own, as well as they; see Numbers 18:30.
Geneva Study BibleAnd this your heave offering shall be reckoned unto you, as though it were the {o} corn of the threshingfloor, and as the fulness of the winepress. (o) As acceptable as the fruit of your own ground or vineyard.
Wesley's Notes 18:27 As though it were the corn - It shall be accepted of you as much as if you offered it out of your own lands and labours.
Matthew Henry's Concise Commentary18:20-32 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. | 
