In this chapter God gives instructions as to the authority and accountability of the priests and Levites.
The Lord gave instruction to Aaron and his sons and house as to their responsibilities (v1). With every authority that God gives He requires accountability. These are lessons for us that leaders carry responsibilities.
Similarly, the Levites (v2-7) were to serve the priests in the tabernacle. They were to attend to the needs of the priests and the tabernacle, but they were not allowed to go near the articles of the sanctuary or the altar, which were duties only for the priests to carry out. Note that if they failed to comply both they and the priests would die. They were to support the priests behind the scenes just as we all have a job to do in the body of Christ.
We are not all called to be front people, many, probably more, are called to work in support roles, behind the scenes. Whatever our calling and gift, which, we must remember is given by God, let us do it with all our strength in the power of God.
The book of Numbers has many things which were God’s instructions, spoken by Him. Here in (v8-20) the Lord speaks to Aaron and reminds him of the responsibilities given to him. They had charge of the various offerings and the holy gifts, and they were to have a portion for them and their sons. The choice portion of meats and the best of the first fruits. You may recall that when the Israelites were told to bring a tithe that it was for the priests and Levites who were not allocated part of the land in the Promised Land; they were to be maintained by the other eleven tribes. The Lord said that He was their portion and inheritance. As believers we have our portion in the Lord, so we are truly blessed.
Notice that it is referred to as a covenant of salt. Salt speaks of purity and preservation; it was also expensive. So, a covenant of salt is a pure covenant and an enduring covenant, and an expensive one.
The Lord reminds them that Israel has given tithes for the Levites in acknowledgement of their work (v21-24). The tithe was ten per cent of their income to God and God states that He gives it to the Levites because of their work and because they had no inheritance. It was not a gift just for their inheritance but also for their work. They had a vital job to do and were worthy of the support of the people. Failure to give their tithe was robbing God (Malachi 3:8-10).
Just as failure on the part of the Levites to do their work diligently could be said to be robbing God. Notice that they were to give of the first fruits (v2) and the firstborn (v15) this was over and above the tithe. God promised to honour this giving (see Proverbs 3:9,10).
In Deuteronomy 14:28,29 we see that once every three years the tithe was given to the poor and needy as well as the Levites. The people were also to give other things – they were also told to leave a portion of their fields unharvested so the poor could eat from those portions (Leviticus 19:9-10 & 23:2). A Passover sacrifice was required from each family every year (Exodus 12:43-47), sometimes a temple tax was required (Nehemiah 10:32-33), or a special tribute (Numbers 32:28-29). Further free-will offerings were required (v9-11) and special offerings for the building of the tabernacle in Exodus 35 and also to the poor. So, we can see that it did not stop at the tithe, that was just the start. We might complain about our taxes, but we can see that this was God’s plan for the support of those who served and those in need.
The question often is asked as to whether we must tithe today. The New Testament doesn’t command tithing. It does speak about giving, however, and it should generous, cheerful, regular, planned and wilful. It should also be personal and not paraded as a virtue and given from the heart. We are often bombarded by tele-evangelists etc that the more we give (to them) the more we will receive. They are deceiving and misleading people and guilty of wrong biblical teaching. My own interpretation is that if ten per cent was good enough for God it should be good enough for us, certainly as a starting point. God doesn’t need our money, but we need to give. Sadly, some consider that we can give as little as we can.
The Levites were also to tithe, so it was not a case of the people only. The Levites were required to give a tenth of what they received by way of the tithe, to the Lord, to the priests (v25-32)
