(24) But the tithes . . . --Better, for the tithes . . . This verse assigns the reason why the Levites were to have no inheritance among the children of Israel.

Verse 24. - As an heave offering. This means nothing more than an "offering" apparently. It is not to be supposed that any ritual was observed in the giving of tithes.

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.But the tithe of the children of Israel,.... The tenth of the produce of their land, as before:

which they offer as an heave offering unto the Lord: by way of gratitude to him for giving them the land, and for making it so fruitful to them, and as an acknowledgment of his being the sovereign Lord and proprietor of it:

I have given to the Levites to inherit; so that the Levites had the tithe not immediately from the Israelites, nor were they dependent on them for them; but they were first given to the Lord, and then by him to the Levites, who held them of him, and not of the Israelites; and were a portion and an inheritance, settled upon them by the Lord himself, which they had as good a right and title unto as the rest of the tribes had to their several inheritances:

therefore have I said unto them, among the children, of Israel they shall have no inheritance; as in Numbers 18:23.