Carl Friedrich Keil and Franz Delitzsch Old Testament Commentary

They would load no sin upon themselves by so doing (see Lev 19:17), if they only lifted off the best as tithe (for the priest), and did not desecrate the holy gifts, sc., by eating in all kinds of places, which was not allowed, according to Num 18:10, with regard to the most holy gifts. These regulations concerning the revenues of the priests and Levites were in perfect accordance with the true idea of the Israelitish kingdom of God. Whereas in heathen states, where there was an hereditary priestly caste, that caste was generally a rich one, and held a firm possession in the soil (in Egypt, for example; see at Gen 47:22), the Levites received no hereditary landed property in the land of Israel, but only towns to dwell in among the other tribes, with pasturage for their cattle (ch. 35), because Jehovah, the God of Israel, would be their inheritance. In this way their earthly existence as based upon the spiritual ground and soil of faith, in accordance with the calling assigned them to be the guardians and promoters of the commandments, statutes, and rights of Jehovah; and their authority and influence among the people were bound up with their unreserved surrender of themselves to the Lord, and their firm reliance upon the possession of their God. Now, whilst this position was to be a constant incitement to the Levites to surrender themselves entirely to the Lord and His service, it was also to become to the whole nation a constant admonition, inasmuch as it was a prerogative conferred upon them by the Lord, to seek the highest of all good in the possession of the Lord, as its portion and inheritance. - The revenue itself, however, which the Lord assigned to the Levites and priests, as His servants, consisting of the tenths and first-fruits, as well as certain portions of the different sacrificial gifts that were offered to Him, appears to have been a very considerable one, especially if we adopt the computation of J. D. Michaelis (Mos. Recht. i. 52) with reference to the tithes. "A tribe," he says, "which had only 22,000 males in it (23,000 afterwards), and therefore could hardly have numbered more than 12,000 grown-up men, received the tithes of 600,000 Israelites; consequently one single Levite, without the slightest necessity for sowing, and without any of the expenses of agriculture, reaped or received from the produce of the flocks and herds as much as five of the other Israelites." But this leaves out of sight the fact that tithes are never paid so exactly as this, and that no doubt there was as little conscientiousness in the matter then as there is at the present day, when those who are entitled to receive a tenth often receive even less than a twentieth. Moreover, the revenue of the tribe, which the Lord had chosen as His own peculiar possession, was not intended to be a miserable and beggarly one; but it was hardly equal, at any time, to the revenues which the priestly castes of other nations derived from their endowments. Again, the Levites had to give up the tenth of all the tithes they received to the priests; and the priests were to offer to Jehovah upon the altar a portion of the first-fruits, heave-offerings, and wave-offerings that were assigned to them. Consequently, as the whole nation was to make a practical acknowledgment, in the presentation of the tithe and first-fruits, that it had received its hereditary property as a fief from the Lord its God, so the Levites, by their payment of the tenth to the priests, and the priests, by presenting a portion of their revenues upon the altar, were to make a practical confession that they had received all their revenues from the Lord their God, and owed Him praise and adoration in return (see Bhr, Symbolik, ii. pp. 43ff.).