Numbers 18

25. And the Lord spake unto Moses. This is another kind of tithe, i.e., a hundredth part of the whole produce, which the Levites paid to the priests. Some reckon a third kind; but I have given my reasons why I do not agree with this opinion. Assuredly it is not probable that in the same year double tithes were exacted and paid. Let this twofold division, therefore, be enough for us. A larger portion was given to the priests, not only as an honorable distinction, but. because greater holiness and integrity in expending them was expected from them; and also that they might meet many peculiar burdens. Lest then the Levites should be too sordid and niggardly, God declares that their theft would be no less wicked if they dealt dishonestly towards the priests, than as if the people should withhold any part of their own just share; for this is the object of the words, that the tithe of the tithes, which they are commanded to pay, should be as if they paid it from the threshing-floor and the wine-press, (ver. 27;) as though it were said that they were no more exempted from the second tithes, than the people from the first. The precept is then still further extended, viz., that they should offer a part of all the offerings. Thirdly, sincere liberality is inculcated upon them, that they should not lay aside as the priests' portion anything that was lean or out of condition, or in any respect of inferior quality, but that they should rather offer whatever was most choice; for this is what is meant by the word blx, cheleb, ¹ which some translate adeps; the word pinguedo seemed more suitable, in which, however, there is a metaphor contained.

31. And ye shall eat it. Because the tithes were reckoned to be amongst the sacred oblations, a question might arise, whether it was lawful to eat them anywhere except in the sanctuary. God therefore declares, that when the Levites had separated the deuuterodeka>tav (the second tithes,) the residue passed into the nature and condition of ordinary meats; inasmuch as they might then eat in any place of the bread made of tithe-corn, like the produce of their own fields. The reason, which is subjoined, seems to be by no means appropriate; via, that it was the reward for the labor which they bestowed on the service of the tabernacle; for hence it was rather to be inferred, that this food was peculiarly destined for the ministers, whilst they were discharging their official duties, and keeping watch in the tabernacle, or killing the victims at the altar. But since by God's command they were scattered over the whole land, and did not cease to be ministers of the tabernacle on account of the distance of their residence, it was justly permitted that, wherever they might be, they should eat of the meat appointed them by God. If it were allowable to take the particle yk, ki, ² adversatively, the sense would be clearer. In the next verse he confirms the same declaration, i.e., that they should be free from all guilt when they had honestly paid the priests. Yet at the same time they are strictly admonished that they should not commit themselves by any fraud; for God declares that it would amount to sacrilege, if they should have thievishly embezzled any of it, and threatens them with capital punishment; for "to pollute the holy things" of the people, is equivalent to profaning whatever was consecrated in the name of the whole people.