The Tithing Plan
Although the tribe of Levi had no land territory, they were given 48 cities, 13 of which were for the families of the priests (Josh. 21:19, 41). The Lord declared that He was their “part” or portion (Num. 18:20).
In addition to their portion of the sacrificial offerings, what other plan did the Lord devise to care for both priests and Levites? Num. 18:21–32.
Returning a tithe of one’s income to the Lord (Lev. 27:30) was an ancient practice. It is first mentioned in the Bible when Abraham gave tithes to Melchizedek, King-priest of Salem (Gen. 14:18–20; Heb. 7:1, 2). Jacob promised the Lord he would render “the tenth” of all he would earn in his future (Gen. 28:22). Now, the Lord adapts the use of Israel’s tithe, giving it for the support of the entire Levitical tribe—including the families of the priests.
Even the Levites, who were paid in tithe, tithed as well, their tithe going to Aaron. The Levites were to give the “best part” of what they received as tithe. Hence, not only did that tithe go toward the support of the priesthood; it also enabled the Levites to realize their dependence upon God and that all they received was from Him. They, too, needed to show their gratitude by faithfully returning the “tithe of the tithe.” If the people always needed to remember their dependence upon the Lord, how much more so the Levites?
Read Numbers 18:32. What point should be taken away from that regarding the sacredness of their calling?
| In this divine plan, everyone had their role, everyone had something to do. The priests and the Levites had their sacred duties to carry out regarding the service and ministry in the sanctuary, while the people had theirs in regard to the paying of a faithful tithe. The tithe was a small thing to give, considering what the Levites and priesthood performed in their behalf. In a sense, all the different groups were dependent upon the function of each other, and all were dependent upon the Lord. |

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