(25) And the Lord spake unto Moses . . . —The law respecting the Levitical dues was given to Aaron, and communicated through him to the people. The law respecting the tithe which the Levites were to give to the priests, in which Aaron’s family were directly concerned, was communicated to Moses, and by him to the Levites.

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.Here the tithes (and in Numbers 18:26 the priestly tithes) are to be dedicated to their purpose by the ceremony of heaving them to the Lord. The tithes, being solemnly set apart for sacred purposes, became virtually a heave-offering, like the gifts for the tabernacle Exodus 25:2. 23. But the Levites shall do the service of the tabernacle of the congregation: they shall bear their iniquity—They were to be responsible for the right discharge of those duties that were assigned to them, and consequently to bear the penalty that was due to negligence or carelessness in the guardianship of the holy things. No text from Poole on this verse.

And the Lord spake unto Moses,.... And not unto Aaron, because a tithe out of the tithe was to be given to Aaron, as Aben Ezra observes, and it was not so proper that he should have this order to deliver to the Levites, in which he and his sons were so much concerned, and therefore it was given to Moses to acquaint them of it:

saying; as follows.

And the LORD spake unto Moses, saying,