Numbers Chapter 18
Laws Pertaining to Priests and Levites
A. Responsibilities of the Priests and the Levites
1. (Numbers 18:1) The priests are accountable for the sanctuary and the priesthood.
Then the Lord said to Aaron, Thou and thy sons and thy father’s house with thee shall bear the iniquity of the sanctuary, and thou and thy sons with thee shall bear the iniquity of your priesthood.
The Lord spoke directly to Aaron, emphasizing the weight of responsibility placed upon him and his descendants. The priests, consisting of Aaron, his sons, and their lineage, were personally accountable to God for the sacred duties and the holiness of the sanctuary. Their role was not merely ceremonial but carried immense spiritual gravity. To “bear the iniquity” meant that they carried both the responsibility and the consequences of any defilement or neglect concerning the sanctuary and priesthood.
This statement shows that privilege and position before God always come with proportionate accountability. Aaron’s family was chosen by divine appointment to minister in holy things, but that divine favor did not exempt them from responsibility. In fact, it intensified it. Authority in God’s service is never detached from accountability before Him. As seen in the rebellion of Korah and the budding of Aaron’s rod (Numbers 17), God had already confirmed Aaron’s priestly authority. Here, He reminds him that leadership carries a heavy burden: to maintain holiness, obedience, and reverence within the sanctuary.
This principle is echoed throughout Scripture. God never grants authority without also demanding accountability. The same truth applies in the New Testament: those who lead are subject to stricter judgment. As it is written in James 3:1, “My brethren, be not many masters, knowing that we shall receive the greater condemnation.” Those in spiritual leadership must walk carefully before God, knowing that their actions influence others and that they answer directly to Him for their stewardship.
2. (Numbers 18:2–7) The Levites are God’s chosen helpers for the priests in their ministry at the altar and tabernacle.
Also bring with thee thy brethren of the tribe of Levi, the tribe of thy father, that they may be joined unto thee, and minister unto thee: but thou and thy sons with thee shall minister before the tabernacle of witness. And they shall keep thy charge, and the charge of all the tabernacle: only they shall not come nigh the vessels of the sanctuary and the altar, that neither they, nor ye also, die. And they shall be joined unto thee, and keep the charge of the tabernacle of the congregation, for all the service of the tabernacle: and a stranger shall not come nigh unto you. And ye shall keep the charge of the sanctuary, and the charge of the altar: that there be no wrath any more upon the children of Israel. And I, behold, I have taken your brethren the Levites from among the children of Israel: to you they are given as a gift for the Lord, to do the service of the tabernacle of the congregation. Therefore thou and thy sons with thee shall keep your priest’s office for every thing of the altar, and within the vail; and ye shall serve: I have given your priest’s office unto you as a service of gift: and the stranger that cometh nigh shall be put to death.
Aaron was commanded to bring his brethren of the tribe of Levi to assist him in the sacred work. Although only Aaron and his descendants could serve as priests, the entire tribe of Levi was divinely appointed to support them. Their calling was one of service rather than authority. They were to be joined to Aaron, meaning they were united with him in purpose and ministry, though not equal in function.
The Levites were responsible for maintaining and transporting the tabernacle, attending to its upkeep, and supporting the priests in all necessary duties. However, God drew a clear boundary between the responsibilities of the priests and those of the Levites. The Levites were not permitted to approach the holy vessels or the altar itself, for doing so would result in death. This distinction underscored the holiness of God’s presence and the order He established in His service. The Levites’ role was indispensable, but it was one of faithful assistance rather than direct mediation.
This passage also demonstrates God’s mercy and structure in ministry. By appointing the Levites to assist Aaron, He ensured that the priests would not be overburdened, and at the same time, He protected the people from bringing wrath upon themselves through disorder or intrusion into sacred things. The Levites were a divine gift, provided so that the work of the tabernacle might continue in purity and precision.
In the same way, within the body of Christ, God has given different members various gifts and functions. As Paul wrote in 1 Corinthians 12:4–7, “Now there are diversities of gifts, but the same Spirit. And there are differences of administrations, but the same Lord. And there are diversities of operations, but it is the same God which worketh all in all. But the manifestation of the Spirit is given to every man to profit withal.” Every believer has a unique place and calling within the spiritual structure God has designed.
Those called to visible leadership should not despise those who serve in less prominent roles, for both are vital to the health of the whole. Just as the priests could not have fulfilled their duties without the Levites, so pastors and teachers today depend upon those who serve faithfully in supporting capacities. God’s work demands cooperation, humility, and respect for His appointed order.
B. The Privileges of the Priests and the Levites
1. (Numbers 18:8–20) The firstborn and the devoted portions belong to the priest.
And the Lord spake unto Aaron, Behold, I also have given thee the charge of Mine heave offerings of all the hallowed things of the children of Israel; unto thee have I given them by reason of the anointing, and to thy sons, by an ordinance for ever. This shall be thine of the most holy things, reserved from the fire: every oblation of theirs, every meat offering of theirs, and every sin offering of theirs, and every trespass offering of theirs, which they shall render unto Me, shall be most holy for thee and for thy sons. In the most holy place shalt thou eat it; every male shall eat it: it shall be holy unto thee. And this is thine; the heave offering of their gift, with all the wave offerings of the children of Israel: I have given them unto thee, and to thy sons and to thy daughters with thee, by a statute for ever: every one that is clean in thy house shall eat of it. All the best of the oil, and all the best of the wine, and of the wheat, the firstfruits of them which they shall offer unto the Lord, them have I given thee. And whatsoever is first ripe in the land, which they shall bring unto the Lord, shall be thine; every one that is clean in thine house shall eat of it. Every thing devoted in Israel shall be thine. Every thing that openeth the matrix in all flesh, which they bring unto the Lord, whether it be of men or beasts, shall be thine: nevertheless the firstborn of man shalt thou surely redeem, and the firstling of unclean beasts shalt thou redeem. And those that are to be redeemed from a month old shalt thou redeem, according to thine estimation, for the money of five shekels, after the shekel of the sanctuary, which is twenty gerahs. But the firstling of a cow, or the firstling of a sheep, or the firstling of a goat, thou shalt not redeem; they are holy: thou shalt sprinkle their blood upon the altar, and shalt burn their fat for an offering made by fire, for a sweet savour unto the Lord. And the flesh of them shall be thine, as the wave breast and as the right shoulder are thine. All the heave offerings of the holy things, which the children of Israel offer unto the Lord, have I given thee, and thy sons and thy daughters with thee, by a statute for ever: it is a covenant of salt for ever before the Lord unto thee and to thy seed with thee. And the Lord spake unto Aaron, Thou shalt have no inheritance in their land, neither shalt thou have any part among them: I am thy part and thine inheritance among the children of Israel.
The Lord directly addressed Aaron, outlining the privileges and provisions that accompanied his priestly office. While the previous section established the responsibility of the priesthood, this portion now emphasizes the reward—the divine provision that sustained the priests and Levites who served continually in God’s presence.
a. “Here, I Myself have also given you charge of My heave offerings.”
The heave offerings, or “contributions lifted up,” were sacred portions from the sacrifices and offerings brought by the people. These included offerings made for peace, consecration, and thanksgiving, such as those described in Exodus 29:28, Leviticus 7:14, and Numbers 6:20. The act of “heaving” or “waving” symbolized the presentation of the gift to God before being given to the priest. In these, God shared with His servants the portion that had been dedicated to Him, showing that those who served His altar would live by His altar.
These portions were not merely compensation, but symbols of fellowship and holiness. They were to be eaten in the holy place by the priest and his male descendants, emphasizing that even their sustenance was to be conducted in purity. The offering of God’s people became the provision for His ministers, reinforcing that all blessings come from His hand.
b. “Every offering of theirs.”
The Lord listed the various types of offerings that would sustain the priests: the grain (or meal) offerings, sin offerings, trespass offerings, and the firstfruits of oil, wine, and grain. These offerings were part of Israel’s worship, yet God ordained that they also serve a practical purpose—to sustain the priesthood. The priesthood had no inheritance of land, flocks, or crops; therefore, these offerings were their divine livelihood. This illustrates a timeless truth: those who dedicate their lives to the service of God are to be supported through the offerings of His people, as later affirmed in 1 Corinthians 9:13–14: “Do ye not know that they which minister about holy things live of the things of the temple? and they which wait at the altar are partakers with the altar? Even so hath the Lord ordained that they which preach the gospel should live of the gospel.”
c. “Everything that first opens the womb of all flesh.”
God declared that all firstborn among man and beast belonged to Him. This was a reminder of Israel’s deliverance from Egypt, when the blood of the lamb spared their firstborn. However, the firstborn of man and of unclean animals were to be redeemed with money. The redemption price was fixed at five shekels, emphasizing that what was consecrated to God could not be taken lightly. The priests were the recipients of this redemption money as part of their provision.
In contrast, the firstborn of clean animals were to be sacrificed. Their blood was sprinkled upon the altar, and their fat burned as a sweet aroma unto the Lord, while the flesh was given to the priest. Thus, even the act of redemption and sacrifice demonstrated God’s balanced justice and mercy—He provided for His priests even as He preserved the sanctity of His commands.
d. “I have given to you and your sons and daughters with you as an ordinance forever.”
The Lord referred to these privileges as “a covenant of salt forever.” Salt, in ancient times, was a symbol of purity, preservation, and permanence. Its incorruptible nature made it an enduring emblem of an unchanging covenant. To call this arrangement a “covenant of salt” was to affirm its binding and lasting nature. It was God’s pledge that the priesthood would be continually sustained through the consecrated gifts of His people.
Charles Spurgeon wrote of this covenant, “By which was meant that it was an unchangeable, incorruptible covenant, which would endure as salt makes a thing to endure, so that it is not liable to putrefy or corrupt.” Furthermore, in Hebrew culture, sharing salt signified friendship and loyalty; once a man had eaten another’s salt, he was bound to him in faithfulness. Thus, the covenant of salt underscored God’s enduring faithfulness toward His chosen servants.
e. “You shall have no inheritance in their land.”
Despite these privileges, the priests were deprived of territorial inheritance. They owned no fields or vineyards; their inheritance was not material but spiritual. God Himself declared, “I am thy part and thine inheritance among the children of Israel.” This was the highest privilege of all.
To have the Lord as one’s portion is to possess everything of eternal value. The psalmist echoed this truth: “The Lord is the portion of mine inheritance and of my cup: thou maintainest my lot” (Psalm 16:5). Again, “My flesh and my heart faileth: but God is the strength of my heart, and my portion for ever” (Psalm 73:26). And in Psalm 142:5, David cried, “I cried unto thee, O Lord: I said, Thou art my refuge and my portion in the land of the living.”
This was not deprivation but elevation. God’s servants were called to a higher inheritance than earthly possessions. Their satisfaction was to be found in the continual presence of the Lord and in His unfailing provision. The same principle carries into the New Testament, where believers are described as “a royal priesthood” (1 Peter 2:9), having the Lord Himself as their eternal portion and reward.
2. (Numbers 18:21–24) Tithes Given to the Levites
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. Neither must the children of Israel henceforth come nigh the tabernacle of the congregation, lest they bear sin, and die. But the Levites shall do the service of the tabernacle of the congregation, and they shall bear their iniquity: it shall be a statute for ever throughout your generations, that among the children of Israel they have no inheritance. But the tithes of the children of Israel, which they offer as an heave offering unto the Lord, I have given to the Levites to inherit: therefore I have said unto them, Among the children of Israel they shall have no inheritance.
In these verses, the Lord continued to clarify the divine economy that governed Israel’s worship and community. The priesthood was supported by the holy offerings, while the Levites, who assisted the priests and maintained the service of the tabernacle, were supported through the tithes of the people. God Himself was the owner of all things, and He distributed resources as He pleased for the orderly maintenance of His work.
a. “I have given the children of Levi all the tithes in Israel.”
The Lord commanded that all the tithes—ten percent of Israel’s produce and increase—were to belong to the Levites. These tithes were not given as charity but as payment for their service to God in the work of the tabernacle. The tithe was an acknowledgment that everything ultimately belonged to God, and the Levites were sustained from His portion. The people gave their tithe to the Lord, and the Lord, in turn, gave it to His servants.
Therefore, when the Israelites failed to tithe, they were not simply depriving the Levites of income—they were robbing God Himself. As Malachi 3:8–10 declares, “Will a man rob God? Yet ye have robbed Me. But ye say, Wherein have we robbed thee? In tithes and offerings. Ye are cursed with a curse: for ye have robbed Me, even this whole nation. Bring ye all the tithes into the storehouse, that there may be meat in Mine house, and prove Me now herewith, saith the Lord of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it.”
Although the New Testament does not lay down a specific command to tithe, it upholds the principle of giving as a vital spiritual act. Jesus affirmed the moral worth of tithing in Luke 11:42, saying, “But woe unto you, Pharisees! for ye tithe mint and rue and all manner of herbs, and pass over judgment and the love of God: these ought ye to have done, and not to leave the other undone.” Giving remains a reflection of one’s devotion and gratitude to God, not merely an obligation.
Moreover, tithing is not a Mosaic invention. The principle existed before the law, as Hebrews 7:5–9 notes, referring to Abraham, who gave a tenth to Melchizedek, the priest of God Most High. Thus, tithing predates the covenant of Sinai and serves as a universal principle of acknowledging God’s ownership and provision.
In the New Testament, giving is commanded to be regular, deliberate, proportional, and sincere. Paul wrote in 1 Corinthians 16:1–2, “Now concerning the collection for the saints… upon the first day of the week let every one of you lay by him in store, as God hath prospered him.” He also instructed in 2 Corinthians 9:7, “Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver.”
Therefore, while tithing is not enforced under the New Covenant, it serves as an excellent standard and starting point for stewardship. A believer should not ask, “How little can I give?” but rather, “How much can I honor God with what He has entrusted to me?” The mature Christian recognizes that giving is a spiritual discipline and a test of faithfulness. As Luke 16:11 warns, “If therefore ye have not been faithful in the unrighteous mammon, who will commit to your trust the true riches?”
b. “In return for the work which they perform.”
The tithe was the Levites’ inheritance in exchange for their ministry. They did not receive the tithe as a gift of charity, but as compensation for their labor in the tabernacle. Their duties included caring for the furnishings, maintaining the sanctuary, transporting the sacred items, and assisting in worship. God ensured that those who dedicated themselves fully to His service would be sustained by His provision.
This pattern is reiterated in the New Testament. Paul wrote in 1 Corinthians 9:13–14, “Do ye not know that they which minister about holy things live of the things of the temple? and they which wait at the altar are partakers with the altar? Even so hath the Lord ordained that they which preach the gospel should live of the gospel.” While ministers today are not Levites, the principle remains: those who serve God full-time should be supported by the offerings of His people. Yet, Paul himself modeled restraint, choosing at times to forgo this right when it better served the cause of the gospel (1 Corinthians 9:15).
Additionally, Deuteronomy 14:28–29 prescribed that every third year, the tithe would be set aside not only for the Levites but also for the poor, widows, and strangers. This law reflected God’s concern for both His ministers and the marginalized, blending worship with compassion.
c. “The Levites shall perform the work of the tabernacle of meeting, and they shall bear their iniquity.”
While the Levites were provided for through the tithes, this provision carried the weight of responsibility. They were accountable to perform their duties faithfully and diligently. To neglect their sacred work would be to bear guilt before God. In the same way, it is grievous when a minister who lives from the gifts of God’s people neglects his calling. Laziness and negligence in sacred work are not merely professional failures; they are spiritual offenses. Those who are sustained by sacred gifts are bound to sacred duty.
d. “Among the children of Israel they shall have no inheritance.”
The Levites, like the priests, had no territorial inheritance in the land. Their portion was not physical land but spiritual privilege. God Himself was their inheritance, and the tithe was His chosen means of providing for them. This prevented the Levites from becoming entangled in material pursuits and allowed them to focus fully on their ministry.
Those who serve God must likewise expect to live differently from the world. They are not to seek riches but to be content with God’s provision. A faithful congregation should not impoverish its ministers under the guise of “keeping them humble,” nor should ministers abuse the generosity of God’s people to enrich themselves. Both extremes violate the sacred balance God established.
Paul expressed this same principle in Philippians 4:11–13: “Not that I speak in respect of want: for I have learned, in whatsoever state I am, therewith to be content. I know both how to be abased, and I know how to abound… I can do all things through Christ which strengtheneth me.”
3. (Numbers 18:25–32) The Levites Tithe to the Priests
And the Lord spake unto Moses, saying, 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. And this your heave offering shall be reckoned unto you, as though it were the corn of the threshing floor, 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. Therefore thou shalt say unto them, When ye have heaved the best thereof from it, then it shall be counted unto the Levites as the increase of the threshing floor, and as the increase of the winepress. And ye shall eat it in every place, ye and your households: for it is your reward for your service in the tabernacle of the congregation. And ye shall bear no sin by reason of it, when ye have heaved from it the best of it: neither shall ye profane the holy things of the children of Israel, lest ye die.
In this final section of the chapter, the Lord set forth a vital principle of stewardship among those who served Him full-time: even the Levites, who lived from the tithes of Israel, were themselves required to tithe. This command reminded them that they were not above the spiritual discipline of giving, nor exempt from the duty of honoring God with their substance. The same principle holds true for all who serve in ministry — to receive from God’s people is a sacred trust, not a license to neglect the worship of giving.
a. “A tenth of the tithe.”
The Levites, though recipients of the people’s tithes, were required to offer a tenth of what they received as a heave offering to the Lord. This portion was then given to Aaron and the priests. God did not allow any of His servants to live without personal participation in giving. The Levites were supported by the tithes, yet they were to tithe themselves — the best and the first of what they received. This ensured that those who ministered in holy things would also experience the discipline of generosity.
This principle reveals God’s fairness and order. No one in Israel was beyond the responsibility of honoring the Lord with their increase. Those who received were also to give, and the cycle of giving ensured that gratitude and faith remained alive among all levels of service. This same principle is seen in Luke 6:38, where Jesus said, “Give, and it shall be given unto you; good measure, pressed down, and shaken together, and running over, shall men give into your bosom.”
It also demonstrates that stewardship is not about wealth, but about worship. The Levites gave because they were grateful and accountable. In like manner, ministers today are not exempt from giving, even though their livelihood may come from the gifts of others. They too must lead by example in generosity, because giving reflects God’s own nature. As believers, we give not merely to fund ministry, but to imitate our Lord, for “God so loved the world, that He gave His only begotten Son” (John 3:16).
b. “Of all your gifts you shall offer up every heave offering due to the Lord.”
The Levites’ tithe was a holy obligation. They were to give the best of what they received as an offering to the Lord, which in turn went to the priests. This order of giving established a chain of stewardship — from the people to the Levites, from the Levites to the priests, and from the priests back to God through worship and service.
We are not told whether the priests themselves were required to tithe, but what they received was considered holy and not to be used by those outside their family. Their portion was already wholly consecrated to God. This system reveals that Israel’s giving extended well beyond the simple tithe. The people were also commanded to bring firstfruits (Numbers 18:12) and firstborn (Numbers 18:15), each requiring faith to give before knowing how the rest of the harvest or offspring would turn out.
Such faith was rewarded. Proverbs 3:9–10 declares, “Honour the Lord with thy substance, and with the firstfruits of all thine increase: so shall thy barns be filled with plenty, and thy presses shall burst out with new wine.” God promised abundance to those who gave first and best. It was not the size of the offering that mattered, but the trust behind it.
Beyond these, Israel was commanded to leave the corners of their fields unharvested so the poor could glean (Leviticus 19:9–10), to offer the yearly Passover sacrifice (Exodus 12:43–47), to contribute to the upkeep of the temple (Nehemiah 10:32–33), and to provide special tributes when necessary (Numbers 32:28–29). Thus, the total required giving for an Israelite far exceeded ten percent, demonstrating a life patterned around constant dependence on and gratitude toward God.
Some have claimed that Deuteronomy 12:6 commands an additional tithe — often called the festival tithe — but that passage only describes where the tithe should be brought, not an additional tithe. Likewise, Deuteronomy 14:28–29 describes what is often called the poor tithe given every third year, but it was not a separate tithe. Rather, it was the same tithe distributed differently in that year, to include the Levites, the strangers, the fatherless, and the widows.
Israel’s giving extended even beyond their mandatory contributions. God invited voluntary and freewill offerings, which were given out of love and devotion rather than obligation. Such offerings went toward the priests (Numbers 18:9–11), the building of the tabernacle (Exodus 35:4–9), and the support of the poor. Voluntary giving reflected the heart of worship — it was love-driven, not law-driven.
c. “You may eat it in any place, you and your households.”
Once the Levites had offered the best portion to the Lord, the remainder of their tithe became their rightful sustenance. God declared it to be their reward for service in the tabernacle. They could eat it anywhere, not just within the sanctuary, emphasizing that God’s provision extended to their homes and families. Yet, they were warned not to profane the holy gifts or treat them carelessly, lest they bear guilt and die.
This balance between privilege and responsibility is a recurring theme in Numbers 18. God provided abundantly for His servants, yet He required that their stewardship remain holy. Their work, their provision, and their giving were all sacred trusts.
Ministers today should heed this same pattern. They are to receive support as a reward for their labor, but always with reverence, stewardship, and gratitude. They are to give generously, live modestly, and serve faithfully. As Paul wrote in 1 Timothy 5:17–18, “Let the elders that rule well be counted worthy of double honour, especially they who labour in the word and doctrine. For the scripture saith, Thou shalt not muzzle the ox that treadeth out the corn. And, The labourer is worthy of his reward.”
