In addition to the abundant offerings of the Israelites, there were also tithes given into the tabernacle, which went for the support of the Levites as well. This was thought of as a heave offering. Whether this was part of the aforementioned heave offerings or not is slightly uncertain, but the nature of the discussion here leads one to believe that the tithe is an additional amount given into the treasury of the tabernacle for its stewards. If this is the case, the tabernacle received tithes and offerings, all for the sustenance of the tabernacle and for the priests and Levites. This initial passage (v. 21 – 24) therefore establishes that all the appointed for the service of the tabernacle as a vocation were to be paid or provided for by the people of God. So the practice today of pastors, assistant pastors, youth pastors, church staff members, etc., being paid from the tithes and offerings has a truly Biblical precedent here in the book of Numbers.
Another interesting fact discussed in the next section (v. 25 – 32) is how the priests and Levites were also to tithe. There has been some discussion in some circles that since the pastors live on the tithe, that they must not tithe on it, since it is already tithe. However, if we go by the pattern of Israel, this passage clearly lifts up the principle that ministers should tithe as well, even though paid from the tithe of the people.
The final thing that is interesting here is that the Levites, as well as the people, are required to bring as their tithe the very best of all that they offer. Not the lame or sick or blind, but the best. It is imperative that when we offer unto the Lord, we bring Him our tithe, our offerings, and that they be from the best we have to offer. Also, when you offer your service unto the Lord, you should offer God your very best. Don’t do what you do for God halfway. Give God your best effort and ability when you minister unto Him.
As a pastor, it grieves me to see people struggling financially. When I hear Christians say that they cannot afford to tithe, I want to respond, “You cannot afford not to tithe!” When we obey God’s plan, and give, even when it is done sacrificially, God will honor His plan and bless His people. Do God’s will, and God will fulfill His promises without fail!