Numbers 18:21

The priests had all the offerings and sacrifices that a man might share in. The Levites had the tithes from all Israel. The one was fed from within, the other from without. But both received from Jehovah, for He was their inheritance. Otherwise they were miserable — what else did they have?

The twelve tribes were to give one tenth of their produce to God. He handed it to the children of Levi as a reward for the service they gave Him. So God provided for them generously. Suppose the twelve tribes were about equal in numbers and possessions. Take 100 as the produce of each tribe. Each tribe would then be left with 90, while the Levites would receive 120. But the Levites had to offer the Lord a tithe of the very best they received. That would leave 108 for their own use. This short calculation may help to show us that God does not mean to underpay His servants.

Ask the children of Israel, "To whom do you give the tithes?" The godly would answer, "We give them to the Lord." Ask the faithful Levites, "From whom do you receive the tithes?" They would answer, "We receive them from the Lord."

Verses 20-32 teach us that the priests and Levites — God's worshippers and workers — were to have no inheritance among the children of Israel. They were to depend entirely on God Himself for all their need. It is a most blessed position. The children of Israel were to bring their offerings and lay them down at the feet of Jehovah. Then, in His infinite grace, He told His workers to pick up these precious offerings — the fruit of His people's devotedness — and feed on them in His own presence with thankful hearts. So the circle of blessing went round. God met every need of His people. His people had the privilege of sharing the rich fruits of His bounty with the priests and Levites. And these last could taste the rare and exquisite pleasure of giving back to God what had flowed from Him to them.

In receiving tithes, the Levites were not exempt from paying tithes. When the other tribes brought in their tithes, the Levites were to offer God a tenth of the tithes as their own contribution (v.26). In our present day of grace there is no law about tithing. Instead the measure of our giving is "as he may prosper" (1 Cor. 16:2) or "as he has decided in his heart" (2 Cor. 9:7). Each believer settles the amount by his own spiritual exercise. The people of God may give support, as to the Lord, for the need of the Lord's servants. The servant is to be just as exercised as they are about using funds for the Lord's sake, and glad to give as the Lord prospers him.

The Levites received the tithes of the people (Num. 18:21), and in this way God provided for their support. In the same way God has ordained that those who preach the gospel should "get their living by the gospel." This does not mean the preacher himself is free to take collections or to charge anything for his preaching. This is written not to the servant but to the assembly. It stresses the assembly's responsibility to provide such support willingly — not as a salary, but entirely by voluntary exercise.

The Jews had taken for their own use the tithes and offerings that were Jehovah's by right. The portions of the priests and Levites laid down by the law (Num. 18:8-24) were not forthcoming... The priests and Levites were the direct sufferers, but the Lord counted it an offence against Himself.