18:20-32 As Israel was a people not to be numbered among the nations, so Levi was a tribe to be distinguished from the rest. Those who have God for their Inheritance and their Portion for ever, ought to look with holy contempt and indifference upon the possessions of this world. The Levites were to give God his dues out of their tithes, as well as the Israelites out of their increase. See, in ver. 31, the way to have comfort in all our worldly possessions, so as to bear no sin by reason of them. 1. We must be sure that what we have is got honestly and in the service of God. That meat is best eaten which is first earned; but if any will not work, neither shall he eat, 2Th 3:10. 2. We must be sure that God has his dues out of it. We have the comfort of our substance, when we have honoured the Lord with it. Ye shall bear no sin by reason of it, when ye have heaved the best from it. We should give alms of such things as we have, that all may be holy and comfortable to us.Out of all your gifts ye shall offer every heave offering of the Lord,.... Not only out of their tithes, but out of whatsoever gifts were given by the Israelites to them, and out of the produce of the fields which belonged to their cities, Numbers 35:4; the Levites were to take a tenth, and bring it to the Lord as an heave offering; that is, they were to give it to the priests, to testify their gratitude for everything they had, and to sanctify the rest unto them, and confirm their right and title to it, and give them the free use of it:

of all the best thereof, even the hallowed part thereof, out of it; which was the tenth part, for that Was holy, as Aben Ezra says, and that was to be the best of it, which was always to be given to the Lord.