(38) The son of Aaron.--Consult Numbers 18:22-26, which gives the reason for the distinction, here so marked, between the priest, the son of Aaron, and the Levites, the children of Levi. A priest was present when the tithes were gathered in the Levitical cities, to secure their own "tithe of the tithe," which then the Levites carried to Jerusalem.

Verse 38. - The priest shall be with the Levites when the Levites take tithe. Some representative (or representatives) of the priestly order was to be present whenever the Levites received their tithes, to take note of the quantity, and prevent the Levites from depriving the priests of their due share - the tithe of the tithe. This tenth, being thus ascertained, was to be conveyed to Jerusalem at the expense of the Levites, and deposited in its appropriate store-chamber.

10:32-39 Having covenanted against the sins of which they had been guilty, they obliged themselves to observe the duties they had neglected. We must not only cease to do evil, but learn to do well. Let not any people expect the blessing of God, unless they keep up public worship. It is likely to go well with our houses, when care is taken that the work of God's house goes on well. When every one helps, and every one gives, though but little, toward a good work, the whole will come to be a large sum. We must do what we can in works of piety and charity; and whatever state we are placed in, cheerfully perform our duty to God, which will be the surest way to ease and liberty. As the ordinances of God are the appointed means of support to our souls, the believer will not grudge the expense; yet most people leave their souls to starve.And the priest the son of Aaron shall be with the Levites, when the Levites take tithes,.... There was always to be a priest with the Levites at such times, to take notice what quantity they received, that they might not be under any temptation, or lie under any suspicion of defrauding the priests of their due, who were to have a part in the tithes, as follows:

and the Levites shall bring up the tithe of the tithes unto the house of our God, to the chambers, into the treasure house: which were in the court of the priests for that purpose; for out of the tithes of the Levites there was another tithe or tenth part taken, and given to the priests, see Numbers 18:26.