Go to Related Reading
About this book

Numbers

About this book
Chapter 18

1 The Lord said to Aaron, “You and your sons and your tribe with you must bear the iniquity of the sanctuary, and you and your sons with you must bear the iniquity of your priesthood. 2 “Bring with you your brothers, the tribe of Levi, the tribe of your father, so that they may join with you and minister to you while you and your sons with you are before the tent of the testimony. 3 They must be responsible to care for you and to care for the entire tabernacle. However, they must not come near the furnishings of the sanctuary and the altar, or both they and you will die. 4 They must join with you, and they will be responsible for the care of the tent of meeting, for all the service of the tent, but no unauthorized person may approach you. 5 You will be responsible for the care of the sanctuary and the care of the altar, so that there will be no more wrath on the Israelites. 6 I myself have chosen your brothers the Levites from among the Israelites. They are given to you as a gift from the Lord,⁠ to perform the duties of the tent of meeting. 7 But you and your sons with you are responsible for your priestly duties, for everything at the altar and within the curtain. And you must serve. I give you the priesthood as a gift for service, but the unauthorized person who approaches must be put to death.” 8 The Lord spoke to Aaron, “See, I have given you the responsibility for my raised offerings; I have given all the holy things of the Israelites to you as your priestly portion and to your sons as a perpetual ordinance. 9 Of all the most holy offerings reserved from the fire this will be yours: Every offering of theirs, whether from every grain offering or from every purification offering or from every reparation offering which they bring to me, will be most holy for you and for your sons. 10 You are to eat it as a most holy offering; every male may eat it. It will be holy to you. 11 “And this is yours: the raised offering of their gift, along with all the wave offerings of the Israelites. I have given them to you and to your sons and daughters with you as a perpetual ordinance. Everyone who is ceremonially clean in your household may eat of it. 12 “All the best of the olive oil and all the best of the wine and of the wheat, the firstfruits of these things that they give to the Lord, I have given to you. 13 And whatever first ripe fruit in their land they bring to the Lord will be yours; everyone who is ceremonially clean in your household may eat of it. 14 “Everything devoted in Israel will be yours. 15 The firstborn of every womb which they present to the Lord, whether human or animal, will be yours. Nevertheless, the firstborn sons you must redeem, and the firstborn males of unclean animals you must redeem.⁠ 16 And those that must be redeemed you are to redeem when they are a month old, according to your estimation, for five shekels of silver according to the sanctuary shekel (which is 20 gerahs). 17 But you must not redeem the firstborn of a cow or a sheep or a goat; they are holy. You must splash their blood on the altar and burn their fat for an offering made by fire for a pleasing aroma to the Lord. 18 And their meat will be yours, just as the breast and the right hip of the raised offering is yours. 19 All the raised offerings of the holy things that the Israelites offer to the Lord, I have given to you, and to your sons and daughters with you, as a perpetual ordinance. It is a covenant of salt forever before the Lord for you and for your descendants with you.” 20 The Lord spoke to Aaron, “You will have no inheritance in their land, nor will you have any portion of property among them—I am your portion and your inheritance among the Israelites.⁠ 21 See, I have given the Levites all the tithes in Israel for an inheritance, for their service that they perform—the service of the tent of meeting. 22 No longer may the Israelites approach the tent of meeting, or else they will bear their sin and die. 23 But the Levites must perform the service of the tent of meeting, and they must bear their iniquity. It will be a perpetual ordinance throughout your generations that among the Israelites the Levites have no inheritance. 24 But I have given to the Levites for an inheritance the tithes of the Israelites that are offered to the Lord as a raised offering. That is why I said to them that among the Israelites they are to have no inheritance.” 25 The Lord spoke to Moses: 26 “You are to speak to the Levites, and you must tell them, ‘When you receive from the Israelites the tithe that I have given you from them as your inheritance, then you are to offer up from it as a raised offering to the Lord a tenth of the tithe.⁠ 27 And your raised offering will be credited to you as though it were grain from the threshing floor or as new wine from the winepress. 28 Thus you are to offer up a raised offering to the Lord of all your tithes that you receive from the Israelites; and you must give the Lord’s raised offering from it to Aaron the priest. 29 From all your gifts you must offer up every raised offering due the Lord, from all the best of it, and the holiest part of it.’ 30 “Therefore you will say to them, ‘When you offer up the best of it, then it will be credited to the Levites as the product of the threshing floor and as the product of the winepress. 31 And you may eat it in any place, you and your household, because it is your wages for your service in the tent of meeting. 32 And you will bear no sin concerning it when you offer up the best of it. And you must not profane the holy things of the Israelites, or else you will die.’”

Texts in conversation

Compare Numbers 18:26 and Nehemiah 10:38

Hebrew Bible

Share:

Summary

Numbers instructs the Levites to take a tithe from the Israelites and then set aside a tenth of that tithe. Nehemiah later refers to this practice, describing Levites collecting tithes and ensuring a portion was delivered to the priests.

Passages

Numbers 18:26

Hebrew Bible
24 But I have given to the Levites for an inheritance the tithes of the Israelites that are offered to the Lord as a raised offering. That is why I said to them that among the Israelites they are to have no inheritance.” 25 The Lord spoke to Moses: 26 “You are to speak to the Levites, and you must tell them, ‘When you receive from the Israelites the tithe that I have given you from them as your inheritance, then you are to offer up from it as a raised offering to the Lord a tenth of the tithe. 27 And your raised offering will be credited to you as though it were grain from the threshing floor or as new wine from the winepress. 28 Thus you are to offer up a raised offering to the Lord of all your tithes that you receive from the Israelites; and you must give the Lord’s raised offering from it to Aaron the priest.
750–400 BCE (scholarly estimate) Read in Numbers

Nehemiah 10:38

Hebrew Bible
36 We also accept responsibility, as is written in the law, for bringing the firstborn of our sons and our cattle and the firstborn of our herds and of our flocks to the temple of our God, to the priests who are ministering in the temple of our God. 37 We will also bring the first of our coarse meal, of our contributions, of the fruit of every tree, of new wine, and of olive oil to the priests at the storerooms of the temple of our God, along with a tenth of the produce of our land to the Levites, for the Levites are the ones who collect the tithes in all the cities where we work. 38 A priest of Aaron’s line will be with the Levites when the Levites collect the tithes, and the Levites will bring up a tenth of the tithes to the temple of our God, to the storerooms of the treasury. 39 The Israelites and the Levites will bring the contribution of the grain, the new wine, and the olive oil to the storerooms where the utensils of the sanctuary are kept, and where the priests who minister stay, along with the gatekeepers and the singers. We will not neglect the temple of our God.”
400–301 BCE (scholarly estimate) Read in Nehemiah

References

"... Underlying all the ancient Near Eastern sources dealing with the tithe is the notion of a tax that is indispensable for the maintenance of the temple and its personnel. As may be learned from the Mesopotamian documents, the tithe was stored in the temple treasuries, and some of the temple representatives were put in charge of these stores. The cattle were marked with a temple mark, and the tithe of grain and dates could be converted into money when desirable ... The tithe was collected by representatives of the temple authorities, who were also responsible for transporting the products to the temple personnel. A similar picture is obtained when the biblical sources dealing with the tithe are examined in conjunction with the outside sources. Admittedly, as will be shown, one has to take into account the fact that the various sources of the Pentateuch evince different attitudes to the tithe and also that this institution underwent some development during the Second Temple period. However, in general, the nature of the tithe and the way of processing and spending it is quite similar to that known from the outside sources, as presented above. That the tithe was stored in the storehouse of the Temple may be learned from Malachi (3:10), Nehemiah (10:38, 39; 12:44; 13:5, 12, 13), and 2 Chronicles (31:4) ... the evidence in Nehemiah 10:38 about Levites as tithe collectors in the provincial cities, which some have regarded as a gloss, is now corroborated by Mesopotamian data, according to which tithe collectors were recruited from the temple administration. Although the Mesopotamian data is from later sources, this does not mean that the whole procedure was a late invention, especially given that the same procedure is attested in outside sources ..."
Jacob Milgrom, Numbers: The Traditional Hebrew Text with the New JPS Translation (Philadelphia: Jewish Publication Society, 1990), 434.

References are not endorsements of their contents. Read each reference in full to understand its author's intentions in using these texts.

Your feedback

Numbers 18:26 and Nehemiah 10:38

Leave a comment

Your questions and comments are welcome!

Comments

Glossary

Search the Library